S.D. Codified Laws § 10-46-63

Current through the 2024 Legislative Session

Section 10-46-63 - Exemption for use of certain rodeo services

There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of services provided by promoters, stock contractors, stock handlers, announcers, judges, and clowns.

SDCL 10-46-63

SL 1996, ch 85, § 2.