S.D. Codified Laws § 10-45D-8.1

Current through the 2024 Legislative Session

Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt

Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by § 10-45D-2.

SDCL 10-45D-8.1

SL 2003, ch 71, § 1.