(2) As used in this section:
(a) "Officiating services" means overseeing the play of a sporting event or contest, judging whether the rules are being followed and penalizing participants for infringing the rules.
(b) "Sporting event or contest" means any sporting competition in which the participants are not professional athletes or contestants or are not remunerated for their participation.
(3) Subsection (1) of this section does not apply to officiating services performed for:
(a) A nonprofit employing unit;
(b) This state;
(c) A political subdivision of this state; or
(d) An Indian tribe. [2011 c.106 §2]