Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-90 - Exemption for gross receipts from certain rodeo services

S.D. Codified Laws § 10-45-90

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Current through the 2024 Legislative Session
Section 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.

SDCL 10-45-90

SL 1996, ch 85, § 1.