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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-90

Exemption for gross receipts from certain rodeo services

Official textsdlegislature.gov

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.

Last amended: Source: SL 1996, ch 85 , § 1.

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In this chapter (40 sections)
  1. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  2. 10-45-64 · Exemption of gaming proceeds
  3. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  4. 10-45-67 · Exemption of natural gas transportation services by pipeline
  5. 10-45-68 · Exemption for the sale of credit card processing services
  6. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  7. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  8. 10-45-71 · Passenger transportation gross receipts tax…
  9. 10-45-72 · Inapplicability of tax
  10. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  11. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  12. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  13. 10-45-82 · Gross receipts from charge of interest exempted
  14. 10-45-83 · Pawnbrokers not eligible for exemption
  15. 10-45-84 · Fee or commission not subject to tax
  16. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  17. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  18. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  19. 10-45-88 · Review and audit of temporary vendors
  20. 10-45-89 · Failure to maintain records--Revocation of temporary license
  21. 10-45-90 · Exemption for gross receipts from certain rodeo services
  22. 10-45-91 · Admissions to rodeos and related activities taxable
  23. 10-45-92 · Allowable deductions for auctioneers
  24. 10-45-93 · Exemption for gross receipts from international sale of…
  25. 10-45-94 · Exemption for gross receipts from direct mail service
  26. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  27. 10-45-96 · Tax on gross receipts of professional employer…
  28. 10-45-97 · Professional employer organization defined
  29. 10-45-98 · Temporary help services not subject to § 10-45-96
  30. 10-45-99 · Definitions
  31. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  32. 10-45-101 · Requirements for extension
  33. 10-45-102 · Extension applies to full costs and installation fees
  34. 10-45-103 · Application for extension permit--Permit nontransferable
  35. 10-45-104 · Secretary to prescribe form and documentation requirements
  36. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  37. 10-45-106 · Right to hearing on denial of extension request
  38. 10-45-107 · Promulgation of rules regarding filing extensions
  39. 10-45-108 · Sourcing of sales and services
  40. 10-45-109 · Registration and tax collection does not create nexus for…
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