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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-70

Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity

Official textsdlegislature.gov

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.

Last amended: Source: SL 2005, ch 75 , § 2.

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In this chapter (40 sections)
  1. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  2. 10-46-50 · Floor laying service subject to tax
  3. 10-46-51 · Exemption of large boats subject to excise tax
  4. 10-46-52 · Exemption of gaming proceeds
  5. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  6. 10-46-55 · Exemption of natural gas transportation services by pipeline
  7. 10-46-56 · Exemption for the use of credit card processing services
  8. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  9. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  10. 10-46-59 · Inapplicability of tax
  11. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  12. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  13. 10-46-62 · Gross receipts from charge of interest exempted
  14. 10-46-63 · Exemption for use of certain rodeo services
  15. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  16. 10-46-65 · Exemptions
  17. 10-46-66 · Retail sales include auctions, consignments, products…
  18. 10-46-67 · Department authorized to issue direct payment permits to…
  19. 10-46-68 · Exemption for lodging house or hotel membership fees
  20. 10-46-69 · Tax on use of certain mobile telecommunications services
  21. 10-46-70 · Exemption of receipts received by the state and political…
  22. 10-46-71 · Exemption for sale of coins, currency, or bullion
  23. 10-46-72 · Relief from liability for failing to report tax at new…
  24. 10-46-73 · Exemption for nonprofit corporations created for fire…
  25. 10-46-74 · Exemption--Coaches
  26. 10-46-75 · Exemption--Certain services rendered to a partnership
  27. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  28. 10-46A-2 · Prime contractors and subcontractors subject to tax
  29. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  30. 10-46A-4 · Gross receipts defined--Items not deductible
  31. 10-46A-5 · Improvement without contract taxable when sold within four…
  32. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  33. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  34. 10-46A-8 · Report and payment of tax
  35. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  36. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  37. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  38. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  39. 10-46A-13 · Personal liability of officers, managers, or partners of…
  40. 10-46A-14 · Restriction on application of rate increase
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