SDCL § 33A-2-7: Credit for amount of tax already paid.

If the tax referred to in § 33A-2-6 has been paid on articles of merchandise so sold by wholesalers, distributors, and manufacturers to such instrumentalities of the armed forces of the United States, including voluntary unincorporated organizations of army or navy personnel, located on exclusive federal areas, as evidenced by the affixing of stamps thereto, and such sales are exempted from tax by § 33A-2-6, then the secretary of revenue may authorize the state treasurer to allow any such wholesaler, distributor, or manufacturer a credit equal to the amount of the tax paid on such articles against future stamp purchases.

Source: SDC 1939, § 41.0162 as added by SL 1951, ch 207; SL 1973, ch 2 (Ex. Ord. 73-1), § 278; SDCL § 33-17-13; SL 2011, ch 1 (Ex. Ord. 11-1), § 20, eff. Apr. 12, 2011.