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.
Receipts from nonprofit shooting range exempt
SDCL § 10-45D-8.1, under GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES.
SDCL § 10-45D-8.1