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

SDCL § 10-58-12.1: Exemption of cigarette sales through vending machines.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-58. AMUSEMENT DEVICE TAX

The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine.

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

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