The exemption granted in SDCL 47-31B-201(7) for non-profit organizations, also includes community development organizations, economic development organizations, agricultural trade associations, and attorney, doctor, chiropractic, dental, and other professional associations.
S.D. Admin. R. 20:08:07:13
General Authority: SDCL 47-31B-203.
Law Implemented: SDCL 47-31B-201(7), 47-31B-203.