South Dakota Statutes
§ 10-45-114 — Exemption--Coaches.
South Dakota § 10-45-114
This text of South Dakota § 10-45-114 (Exemption--Coaches.) 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 § 10-45-114 (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 for coaching services performed for youth or amateur sports when the gross receipts for the coaching services total less than four thousand dollars in any calendar year. For purposes of this section, a youth or amateur sport is any sport in which the participants are aged nineteen or younger and do not receive compensation for participation.
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Legislative History
SL 2022, ch 33, § 1; SL 2024, ch 39, § 5.
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Bluebook (online)
South Dakota § 10-45-114, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-114.