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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-73

Exemption for nonprofit corporations created for fire protection

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 purchases of tangible personal property, any product transferred electronically, and services by any nonprofit corporation created for the purpose of fire protection that is controlled by any political subdivision of this state.

Last amended: Source: SL 2016, ch 66 , § 2.

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 Repealed by SL 1995, ch 68, §§ 40, 41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 Repealed by SL 2004, ch 94, § 12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 Repealed by SL 2004, ch 94, § 14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 Repealed by SL 2001, ch 56, § 16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 Repealed by SL 1980, ch 100, § 5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