Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-11 - Exemption of fuel sales otherwise taxed

S.D. Codified Laws § 10-45-11

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-45-11 - Exemption of fuel sales otherwise taxed

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B.

SDCL 10-45-11

SDC 1939, § 57.3202 (6); SL 1939, ch 269; SL 1949, ch 418; SL 1969, ch 267, § 3; SL 1970, ch 74, § 2; SL 1979, ch 87, § 4; SL 1987, ch 29, § 71; ch 101; SL 1987, ch 102, § 1; SL 1989, ch 117; SL 2001, ch 56, § 3.