GroundRules
SDCL § 10-50-7: Transactions constitutionally exempt from taxation.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-50. CIGARETTE TAX
Nothing contained in this chapter shall be construed to impose a tax on any transaction the taxation of which by this state is prohibited by the Constitution of the United States.
Collected 2026-09-03T15:18:56Z. Source file · JSON