SDCL § 13-35-3: Sales tax exemption.
Where this section sits in the code
- TITLE 13. EDUCATION
- CHAPTER 13-35. SCHOOL FOOD SERVICES PROGRAMS
The school district shall be exempt from paying the retail occupational sales tax in purchasing food and supplies for the school food services programs and meals served from such food shall be exempt from sales tax.
Collected 2026-09-03T15:18:56Z. Source file · JSON