10-45-12.7. Exemption for gross receipts of person officiating amateur sporting event--Exception.
There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts of any person officiating an amateur sporting event. However, this exemption does not apply to any person officiating any sporting event sponsored and operated by any elementary, secondary, or postsecondary school.
Source: SL 2005, ch 76, §1.