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

SDCL § 10-46-15.3: Exemption of authorized purchases of food.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-46. USE TAX

There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases of food made under Section 17(c) of the Child Nutrition Act of 1966 (42 U.S.C. § 1786(c)).

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

Browse this collection