GroundRules
SDCL § 10-45-14.9: Exemption of certain insulin sales.
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 insulin, to the extent used by humans, that is not sold by prescription.
Collected 2026-09-03T15:18:56Z. Source file · JSON