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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-13.5 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
Universal Citation: SD Codified L § 10-45-13.5 (2017)
10-45-13.5. Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity. There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by the State of South Dakota and any of its political subdivisions including multi-county planning and development districts, established pursuant to Executive Order 70-7, or its successor, from management services provided to a revolving loan fund operated by a nonprofit entity.
Source: SL 2005, ch 75, ยง 1.
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