§ 10-45D-8.1

S.D. Codified Laws § 10-45D-8.1 (2026)

Receipts from nonprofit shooting range exempt.

SL 2003, ch 71 , § 1.

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.