South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-11: Exemption of fuel sales otherwise taxed.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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