22.686.15 97th Legislative Session 586
ENROLLED
An Act
22.686.15 97th Legislative Session 586
ENROLLED
An Act
ENTITLED An Act to exempt gross receipts of certain coaches from certain gross receipts taxes.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That chapter 10-45 be amended with a NEW SECTION:
This chapter does not apply to any person coaching a youth or amateur sport whose gross receipts from coaching 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.
Section 2. That chapter 10-46 be amended with a NEW SECTION:
This chapter does not apply to any person coaching a youth or amateur sport whose gross receipts from coaching 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.
An Act to exempt gross receipts of certain coaches from certain gross receipts taxes.
I certify that the attached Act originated in the:
Secretary of the Senate
President of the Senate
Attest:
Secretary of the Senate
Speaker of the House
Attest:
Chief Clerk
File No. ____ Chapter No. ______
|
Received at this Executive Office this _____ day of _____________,
2022 at ____________M.
for the Governor
The attached Act is hereby approved this ________ day of ______________, A.D., 2022
ss. Office of the Secretary of State
Filed ____________, 2022 at _________ o'clock __M.
Secretary of State
Asst. Secretary of State
|
