ENTITLED, An Act to clarify the definition of engaging in business in certain circumstances.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That subdivision (5) of § 10-45-13 be amended to read as follows:
(5) Religious, benevolent, fraternal, youth association or charitable activities, including any
bingo or lottery conducted pursuant to § 22-25-25, where the entire amount of such
receipts after deducting all costs directly related to the conduct of such activities is
expended for religious, benevolent, fraternal, youth association or charitable purposes,
and, except for any bingo or lottery, the receipts are not the result of engaging in business
for more than three consecutive days. For the purposes of determining whether this
business has been engaged in for more than three days, days necessary to set up, organize,
prepare for, take down, or disassemble the business or activity may not be construed as
days engaged in business. However, receipts from tangible personal property, any product
transferred electronically, or services purchased for use in the activity are included in the
measure of sales tax;
An Act to clarify the definition of engaging in business in certain circumstances.
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I certify that the attached Act
originated in the
HOUSE as Bill No. 1125
____________________________
Chief Clerk
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____________________________
Speaker of the House
____________________________
Chief Clerk
____________________________
President of the Senate
____________________________
Secretary of the Senate
House Bill No. 1125
File No. ____
Chapter No. ______
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Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
By _________________________
for the Governor
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The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
____________________________
Governor
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STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
____________________________
Secretary of State
By _________________________
Asst. Secretary of State
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