South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-45-113
Exemption for small sales by minors
Official textsdlegislature.gov
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts of any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year from any sale of tangible personal property, any service delivered, or any product or service transferred electronically for use in the state.
Source: view the official text
In this chapter (40 sections)
- 10-45-93 · Exemption for gross receipts from international sale of…
- 10-45-94 · Exemption for gross receipts from direct mail service
- 10-45-95 · Materials purchased by locksmiths are purchases for resale
- 10-45-96 · Tax on gross receipts of professional employer…
- 10-45-97 · Professional employer organization defined
- 10-45-98 · Temporary help services not subject to § 10-45-96
- 10-45-99 · Definitions
- 10-45-100 · Extension for remitting sales and use tax on manufacturing…
- 10-45-101 · Requirements for extension
- 10-45-102 · Extension applies to full costs and installation fees
- 10-45-103 · Application for extension permit--Permit nontransferable
- 10-45-104 · Secretary to prescribe form and documentation requirements
- 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
- 10-45-106 · Right to hearing on denial of extension request
- 10-45-107 · Promulgation of rules regarding filing extensions
- 10-45-108 · Sourcing of sales and services
- 10-45-109 · Registration and tax collection does not create nexus for…
- 10-45-110 · Exemption for sale of coins, currency, or bullion
- 10-45-111 · Relief from liability for failing to collect tax at new…
- 10-45-112 · Exemption for nonprofit corporations created for fire…
- 10-45-113 · Exemption for small sales by minors
- 10-45-114 · Exemption--Coaches
- 10-45A-1 · Definition of terms
- 10-45A-2 · Refund of sales and service tax to elderly and disabled…
- 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
- 10-45A-4 · Relief limited to one claimant per household--Secretary to…
- 10-45A-5 · Refund amounts for single-member households
- 10-45A-6 · Refund amounts for multiple-member households
- 10-45A-7 · Secretary to prepare table
- 10-45A-8 · Deadline for claims--Forms and assistance from county…
- 10-45A-9 · Claim computed by department at election of claimant
- 10-45A-10 · Documentary evidence with claim
- 10-45A-11 · Secretary to determine disability claims
- 10-45A-12 · Death of claimant--Disposition of claim
- 10-45A-13 · Proration of funds insufficient to pay all claims
- 10-45A-14 · Denial of claim--Hearing before secretary of…
- 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
- 10-45A-16 · Promulgation of rules
- 10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
- 10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3