GroundRules
SDCL § 10-45-19.3: Exemption of bulk water for domestic use.
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 tax imposed by it, the gross receipts from the sales of bulk water which are delivered for domestic use.
Collected 2026-09-03T15:18:56Z. Source file · JSON