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SOUTH DAKOTA STATUTES AND CODES
Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt.
10-45D-8.1. Receipts from nonprofit shooting range exempt. Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by § 10-45D-2.
Source: SL 2003, ch 71, § 1.
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