10-45-90. Exemption for gross receipts from certain rodeo services.
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/sd/title-10/chapter-10-45/10-45-90A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts resulting from services performed for rodeos by promoters, stock contractors, stock handlers, announcers, judges, and clowns.