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State of South Dakota
|
|
SEVENTY-FOURTH
SESSION
LEGISLATIVE ASSEMBLY, 1999 |
| 366C0626 |
HOUSE BILL
NO.
1150
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| Introduced by: Representatives Cutler, Diedtrich (Elmer), Sutton (Duane), and Waltman and Senators Lawler and Dennert |
FOR AN ACT ENTITLED, An Act to
exempt certain nonprofit organizations from sales and
use tax when transporting elderly or disabled persons.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-45 be amended by adding thereto a NEW SECTION to read as follows:
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-45 be amended by adding thereto a NEW SECTION to read as follows:
The provisions of
§
10-45-71 do not apply to the transportation of passengers by a nonprofit
organization whose primary activity is the relief of elderly or disabled persons, if the nonprofit
organization is recognized as an exempt organization under
§
501(c)(3) of the Internal Revenue
Code.
Section 2. That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:
Section 2. That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:
The provisions of
§
10-46-58 do not apply to the transportation of passengers by a nonprofit
organization whose primary activity is the relief of elderly or disabled persons, if the nonprofit
organization is recognized as an exempt organization under
§
501(c)(3) of the Internal Revenue
Code.
750 copies of this document were printed by the South Dakota
Legislative Research Council at a cost of $.016 per page. . Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated byoverstrikes.
Legislative Research Council at a cost of $.016 per page. . Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by
