<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-114 - Exemption--Coaches.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s457c493e505d45a584e750929aac7786Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s457c493e505d45a584e750929aac7786SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s457c493e505d45a584e750929aac7786CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s457c493e505d45a584e750929aac7786Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s457c493e505d45a584e750929aac7786DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s457c493e505d45a584e750929aac7786000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s457c493e505d45a584e750929aac7786NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s457c493e505d45a584e750929aac7786DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s457c493e505d45a584e750929aac7786SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-45-114 - Exemption--Coaches."><meta property="og:description" content="SDLRC Codified Law 10-45-114 - Exemption--Coaches."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-45-114"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s457c493e505d45a584e750929aac7786Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45-114" rel="noopener"><span class="s457c493e505d45a584e750929aac7786SENU">10-45-114</span></a><span xml:space="preserve" class="s457c493e505d45a584e750929aac7786SENU">. </span><span class="s457c493e505d45a584e750929aac7786CL">Exemption--Coaches.</span></p><p dir="ltr" class="s457c493e505d45a584e750929aac7786Statute"><span class="s457c493e505d45a584e750929aac7786DefaultParagraphFont">There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts for coaching services performed for youth or amateur sports when the gross receipts for the coaching services 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.</span></p><p dir="ltr" class="s457c493e505d45a584e750929aac7786Normal"><span xml:space="preserve" class="s457c493e505d45a584e750929aac7786000000"> </span></p><p dir="ltr" class="s457c493e505d45a584e750929aac7786NoIndent"><span xml:space="preserve" class="s457c493e505d45a584e750929aac7786DefaultParagraphFont-000001">Source: </span><span class="s457c493e505d45a584e750929aac7786SCL">SL 2022, ch 33, § 1; SL 2024, ch 39, § 5.</span></p></div></body></html>