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Code · South Dakota · Title 10 · Chapter 10-45

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

24 words·~1 min read·/sd/title-10/chapter-10-45/10-45d-8-1·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by § 10-45D-2 .
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