10-45D-8.1. Receipts from nonprofit shooting range exempt.
Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by §10-45D-2.
Source: SL 2003, ch 71, §1.
10-45D-8.1. Receipts from nonprofit shooting range exempt.
Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by §10-45D-2.
Source: SL 2003, ch 71, §1.