South Dakota Codified Laws 10-45-113. Exemption for small sales by minors
Current as of: 2023 | Check for updates
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This chapter does not apply to any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year from any sale of tangible personal property, any service delivered, or any product or service transferred electronically for use in the state.
Terms Used In South Dakota Codified Laws 10-45-113
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 2019, ch 65, § 1.