South Dakota Statutes
§ 10-45-12.7 — Exemption for gross receipts of person officiating amateur sporting event.
South Dakota § 10-45-12.7
This text of South Dakota § 10-45-12.7 (Exemption for gross receipts of person officiating amateur sporting event.) 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 § 10-45-12.7 (2026).
Text
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.
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Legislative History
SL 2005, ch 76, § 1; SL 2024, ch 39, § 7.
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Bluebook (online)
South Dakota § 10-45-12.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-12.7.