State of South Dakota  
EIGHTY-EIGHTH SESSION
LEGISLATIVE ASSEMBLY, 2013  

933U0473   HOUSE BILL   NO.  1090  

Introduced by:    Representatives Rozum, Carson, Conzet, Craig, Dryden, Duvall, Erickson, Feickert, Hajek, Hansen, Hickey, Kaiser, May, Miller, and Tulson and Senators Jones, Adelstein, Brown, Buhl, Kirkeby, Lucas, Rhoden, Soholt, Welke, and White
 

        FOR AN ACT ENTITLED, An Act to exempt certain amateur sports coaches from sales tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That § 10-45-12.7 be amended to read as follows:
    10-45-12.7. There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts of any person officiating or coaching an amateur sporting event. However, this exemption does not apply to any person officiating or coaching any sporting event sponsored and operated by any elementary, secondary, or postsecondary school.

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   		Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes.