§ 10-45-113 Exemption for small sales by minors.

SD Codified L § 10-45-113 (2019) (N/A)
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10-45-113. Exemption for small sales by minors. This chapter does not apply to any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year from any sale of tangible personal property, any service delivered, or any product or service transferred electronically for use in the state.

Source: SL 2019, ch 65, § 1.