S.D. Codified Laws § 33-11-12
The adjutant general under rules promulgated pursuant to the provisions of chapter 1-26 may provide for certain sundry, welfare, and revenue producing fund activities for the benefit of the members of the national guard. Such activities shall be similar in nature to those authorized for members of the armed forces of the United States on active duty and may include open mess activities for both officers and enlisted personnel under restrictions similar to those imposed by the secretaries of the army and air force. The adjutant general shall prescribe collection, accounting and use of such funds and the same are hereby made subject to audit by the auditor general. No specific license may be required for any such activity, but all taxes otherwise incident to such activity shall be payable.
SDCL 33-11-12