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

SD Codified L § 10-45D-8.1 (2019) (N/A)
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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.