{"data":{"id":"us-sd/sdcl-10-45-114","jurisdiction":"us-sd","citation":"SDCL § 10-45-114","heading":"Exemption--Coaches.","body":"There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts for coaching services performed for youth or amateur sports when the gross receipts for the coaching services total less than four thousand dollars in any calendar year. For purposes of this section, a youth or amateur sport is any sport in which the participants are aged nineteen or younger and do not receive compensation for participation.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-114","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"25e2eac33198e4222d9a31091ea7e710ae3f17cf9b2db06e5b6f507458c5e509","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-113","next":"us-sd/sdcl-10-45a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}