S.D. Codified Laws § 10-46-70
Current with legislation signed by the governor on or before 3/6/2024
There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by the State of South Dakota and any of its political subdivisions including multi-county planning and development districts, established pursuant to Executive Order 70-7, or its successor, from management services provided to a revolving loan fund operated by a nonprofit entity.
SDCL 10-46-70