South Dakota Codified Laws 10-45-90. Exemption for gross receipts from certain rodeo services
Current as of: 2023 | Check for updates
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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.
Source: SL 1996, ch 85, § 1.