Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-15.3 - Exemption of authorized purchases of food

S.D. Codified Laws § 10-46-15.3

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-46-15.3 - Exemption of authorized purchases of food

There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases of food made under Section 17(c) of the Child Nutrition Act of 1966 ( 42 U.S.C. § 1786(c) ).

SDCL 10-46-15.3

SL 1987, ch 106, § 4.