Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45D - Gross Receipts Tax On Visitor Related Businesses > Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt.

Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt.

10-45D-8.1. Receipts from nonprofit shooting range exempt. Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by § 10-45D-2.

Source: SL 2003, ch 71, § 1.