§ 10-45-13.5 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.

SD Codified L § 10-45-13.5 (2019) (N/A)

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10-45-13.5. Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity. There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by the State of South Dakota and any of its political subdivisions including multi-county planning and development districts, established pursuant to Executive Order 70-7, or its successor, from management services provided to a revolving loan fund operated by a nonprofit entity.

Source: SL 2005, ch 75, § 1.

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§ 10-45-13.4 Exemption of gross receipts from library copying charges.

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§ 10-45-14 Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.

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