Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-12.7 - Exemption for gross receipts of person officiating amateur sporting event

S.D. Codified Laws § 10-45-12.7

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Current through the 2024 Legislative Session
Section 10-45-12.7 - Exemption for gross receipts of person officiating amateur sporting event

There are hereby specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts for officiating services provided at an amateur sporting event.

SDCL 10-45-12.7

SL 2005, ch 76, §1; SL 2024, ch 39, §7.
Amended by S.L. 2024, ch. 39,s. 7, eff. 7/1/2024.