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

SDCL § 10-46-14: Exemption of commodities otherwise taxed.

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TITLE 10. TAXATION
CHAPTER 10-46. USE TAX

The use in this state of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B is specifically exempted from the tax imposed by this chapter.

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

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