Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-15.2 - Exemption of authorized purchases made with food stamps

S.D. Codified Laws § 10-46-15.2

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-46-15.2 - Exemption of authorized purchases made with food stamps

There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorize purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P.L. 95-113), codified at 7 U.S.C. § 2012(g), as amended through January 1, 2001.

SDCL 10-46-15.2

SL 1987, ch 106, § 2; SL 2001, ch 56, § 9.