S.D. Codified Laws § 10-45D-8.1

Receipts from nonprofit shooting range exempt

Source: SL 2003, ch 71, § 1.

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

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.