S.D. Codified Laws § 13-35-3

Current through the 2024 Legislative Session

Section 13-35-3 - Sales tax exemption

The school district shall be exempt from paying the retail occupational sales tax in purchasing food and supplies for the school food services programs and meals served from such food shall be exempt from sales tax.

SDCL 13-35-3

SL 1955, ch 41, ch 11, § 8; SDC Supp 1960, § 15.2108 (4); SL 1975, ch 128, § 223.