South Dakota Codified Laws 10-45-114. Exemption–Coaches
Current as of: 2023 | Check for updates
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This chapter does not apply to any person coaching a youth or amateur sport whose gross receipts from coaching total less than four thousand dollars in any calendar year. For purposes of this section, a youth or amateur sport is any sport in which the participants are aged nineteen or younger and do not receive compensation for participation.
Terms Used In South Dakota Codified Laws 10-45-114
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 2022, ch 33, § 1.