SDCL § 10-58-12.1: Exemption of cigarette sales through vending machines.
Where this section sits in the code
- TITLE 10. TAXATION
- 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