{"data":{"id":"us-sd/sdcl-10-45-12.7","jurisdiction":"us-sd","citation":"SDCL § 10-45-12.7","heading":"Exemption for gross receipts of person officiating amateur sporting event.","body":"There are hereby specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts for officiating services provided at an amateur sporting event.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-12.7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"56211db7d8c835f9c5a47a239102872f07075f0cb463685e3bd5dffd312a8969","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-12.6","next":"us-sd/sdcl-10-45-13"},"notice":"GroundRules: Original legal text. Not legal advice."}