S.D. Codified Laws § 10-45-12.7

Current with legislation signed by the governor on or before 3/6/2024

Section 10-45-12.7 - [Effective Until 7/1/2024] Exemption for gross receipts of person officiating amateur sporting event-Exception

There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts of any person officiating an amateur sporting event. However, this exemption does not apply to any person officiating any sporting event sponsored and operated by any elementary, secondary, or postsecondary school.

SDCL 10-45-12.7

SL 2005, ch 76, § 1.

This section is set out more than once due to postponed, multiple, or conflicting amendments.