South Dakota Statutes
§ 10-45-90 — Exemption for gross receipts from certain rodeo services.
There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts resulting from services performed for rodeos by promoters, stock contractors, stock handlers, announcers, judges, and clowns.
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South Dakota § 10-45-90 (Exemption for gross receipts from certain rodeo services.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1996, ch 85, § 1.
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