Receipts from nonprofit shooting range exempt.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Gross Receipts Tax On Visitor Related Businesses
  5. Receipts from nonprofit shooting range exempt.

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10-45D-8.1. Receipts from nonprofit shooting range exempt.

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.


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