10-46-63. Exemption for use of certain rodeo services.
36 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-63A 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, the use of services provided by promoters, stock contractors, stock handlers, announcers, judges, and clowns.