South Dakota Statutes
§ 10-45-113 — Exemption for small sales by minors.
South Dakota § 10-45-113
This text of South Dakota § 10-45-113 (Exemption for small sales by minors.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-113 (2026).
Text
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts of any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year from any sale of tangible personal property, any service delivered, or any product or service transferred electronically for use in the state.
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Legislative History
SL 2019, ch 65, § 1; SL 2024, ch 39, § 4.
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Bluebook (online)
South Dakota § 10-45-113, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-113.