The exemption granted in SDCL 47-31B-201(7) for non-profit organizations, also includes community development organizations, economic development organizations, agricultural trade associations, and attorney, doctor, chiropractic, dental, and other professional associations.

Source: 28 SDR 48, effective October 10, 2001; 30 SDR 211, effective July 1, 2004.

General Authority: SDCL 47-31B-203.

Law Implemented: SDCL 47-31B-201(7) , 47-31B-203.