South Dakota Codified Laws 10-46-16.1. Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations
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There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of live gamebirds sold by the producer to nonprofit organizations which release such birds or to commercial hunting operators who charge fees to hunt such birds.
Source: SL 1989, ch 108, § 2.