Section 10-46-63 - Exemption for use of certain rodeo services.
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, § 2.