{"data":{"id":"us-sd/sdcl-10-45d-8.1","jurisdiction":"us-sd","citation":"SDCL § 10-45D-8.1","heading":"Receipts from nonprofit shooting range exempt.","body":"Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by § 10-45D-2.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-8.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d56e688d33efd073ac5422b1522a3bc88551bcd60f48e49b99682a65c87b7257","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-8","next":"us-sd/sdcl-10-45d-9"},"notice":"GroundRules: Original legal text. Not legal advice."}