Chapter 33

(Senate Bill 165)

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.

Signed March 18, 2022