There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of live gamebirds sold by the producer to nonprofit organizations which release such birds or to commercial hunting operators who charge fees to hunt such birds.
S.D. Codified Laws § 10-46-16.1
Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations
Source: SL 1989, ch 108, § 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.