South Dakota Statutes
§ 10-45D-8.1 — Receipts from nonprofit shooting range exempt.
South Dakota § 10-45D-8.1
This text of South Dakota § 10-45D-8.1 (Receipts from nonprofit shooting range exempt.) 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 § 10-45D-8.1 (2026).
Text
Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by § 10-45D-2 .
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Legislative History
SL 2003, ch 71, § 1.
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Bluebook (online)
South Dakota § 10-45D-8.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45D-8.1.