Amateur baseball coaches who work for nonprofit organizations (like Little League or youth sports nonprofits) will no longer have to pay South Dakota's gross receipts tax on the money they earn from coaching. This exemption applies to two separate state tax chapters that currently require these payments.
This bill does not directly amend codified state law.
Signed by the Governor S.J. 543
Delivered to the Governor S.J. 462
Signed by the President S.J. 457
Signed by the Speaker H.J. 589
House of Representatives Do Pass Amended Passed, YEAS 68, NAYS 1. H.J. 520
Taxation Certified uncontested, placed on consent H.J. 1
Taxation Do Pass Passed, YEAS 11, NAYS 0. H.J. 1
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 324
Senate Do Pass Amended Passed, YEAS 29, NAYS 6. S.J. 245
Senate Motion to amend S.J. 245
Senate Deferred to another day S.J. 232
Taxation Do Pass Passed, YEAS 6, NAYS 1.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 131
Joshua Klumb
Prime sponsor · Sen.
R
Lana Greenfield
Prime sponsor · Rep.
R
Cosponsors
Taxation — Do Pass
Do Pass Amended
Taxation — Do Pass