There are hereby specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts for officiating services provided at an amateur sporting event. Source: SL 2005, ch 76 , § 1; SL 2024, ch 39 , § 7.
Exemption for gross receipts of person officiating amateur sporting event
SDCL § 10-45-12.7 — under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-12.7