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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - Use Tax
§ 10-46-63 Exemption for use of certain rodeo services.
Universal Citation: SD Codified L § 10-46-63 (2017)
10-46-63. Exemption for use of certain rodeo services. There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of services provided by promoters, stock contractors, stock handlers, announcers, judges, and clowns.
Source: SL 1996, ch 85, ยง 2.
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