March 5, 1975
Senator Sheldon Songstad
State Capitol Building
Pierre, South Dakota
OFFICIAL OPINION NO. 75-42
SDCL 10-45-13
Dear Senator Songstad:
You have requested an official opinion as to whether or not SDCL 10-45-13 would exempt the Sioux Falls Bicentennial Commission from the payment of sales tax on certain activities of that commission in support of the city's bicentennial projects.
You have stated that the Sioux Falls Bicentennial Commission was officially appointed by the city of Sioux Falls and is recognized by the state commission. You have further said that all proceeds from any efforts by this commission are distributed in the form of additional grants to nonprofit bicentennial projects.
It is my opinion that SDCL 10-45-13 does exempt from the provisions of the sales tax law gross receipts from sales of tickets or admission to community operated celebrations or shows sponsored by certain municipal nonprofit corporations or associations and that the activities you describe, so long as they are within the area of official nonprofit bicentennial activities are exempt.
Respectfully submitted,
WILLIAM J. JANKLOW
ATTORNEY GENERAL
WJJ:JD:rw
