GroundRules
SDCL § 10-45-62: Exemption of large boats subject to excise tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45. RETAIL SALES AND SERVICE TAX
Any large boat as defined by § 32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by § 32-3A-50.
Collected 2026-09-03T15:18:56Z. Source file · JSON