South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-46-74
Exemption--Coaches
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 for coaching services performed for youth or amateur sports when the gross receipts for the coaching services total less than four thousand dollars in any calendar year. For purposes of this section, a youth or amateur sport is any sport in which the participants are aged nineteen or younger and do not receive compensation for participation.
Source: view the official text
In this chapter (40 sections)
- 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
- 10-46-55 · Exemption of natural gas transportation services by pipeline
- 10-46-56 · Exemption for the use of credit card processing services
- 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
- 10-46-58 · Passenger transportation tax imposed--Transportation within…
- 10-46-59 · Inapplicability of tax
- 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
- 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
- 10-46-62 · Gross receipts from charge of interest exempted
- 10-46-63 · Exemption for use of certain rodeo services
- 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
- 10-46-65 · Exemptions
- 10-46-66 · Retail sales include auctions, consignments, products…
- 10-46-67 · Department authorized to issue direct payment permits to…
- 10-46-68 · Exemption for lodging house or hotel membership fees
- 10-46-69 · Tax on use of certain mobile telecommunications services
- 10-46-70 · Exemption of receipts received by the state and political…
- 10-46-71 · Exemption for sale of coins, currency, or bullion
- 10-46-72 · Relief from liability for failing to report tax at new…
- 10-46-73 · Exemption for nonprofit corporations created for fire…
- 10-46-74 · Exemption--Coaches
- 10-46-75 · Exemption--Certain services rendered to a partnership
- 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
- 10-46A-2 · Prime contractors and subcontractors subject to tax
- 10-46A-3 · Total contract price as basis of tax--Purchased materials
- 10-46A-4 · Gross receipts defined--Items not deductible
- 10-46A-5 · Improvement without contract taxable when sold within four…
- 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
- 10-46A-7 · Administration of tax--Sales tax provisions applicable
- 10-46A-8 · Report and payment of tax
- 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
- 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
- 10-46A-11 · Municipal tax on contractors--Rate--Restitution
- 10-46A-12 · Contractors may list excise and use taxes as separate line…
- 10-46A-13 · Personal liability of officers, managers, or partners of…
- 10-46A-14 · Restriction on application of rate increase
- 10-46A-15 · Contractor's excise tax license required--Application
- 10-46A-16 · Issuance of license--Assignment prohibited
- 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
- 10-46A-18 · Exemption for floor laying