There are hereby specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts for officiating services provided at an amateur sporting event.
S.D. Codified Laws § 10-45-12.7
Exemption for gross receipts of person officiating amateur sporting event
Source: SL 2005, ch 76, § 1; SL 2024, ch 39, § 7.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.