{"data":{"id":"us-sd/sdcl-10-43-94","jurisdiction":"us-sd","citation":"SDCL § 10-43-94","heading":"Entities exempt from payment of tax.","body":"The State of South Dakota, any political subdivision of the state, and any quasi-governmental organization created by an executive order of the State of South Dakota and any subsidiary of such organization; any nonprofit United States Treasury Community Development Financial Institution, Small Business Administration Certified Development Company, or Regional Revolving Loan Fund; or any commercial club, chamber of commerce, or industrial development corporation formed pursuant to § 9-12-11 or 9-27-37 is exempt from the payment of this tax.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-94","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6d3d8b5b712f2d134d8cd9868abbaf11f3d72d440f32c5243a07783124952329","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-93","next":"us-sd/sdcl-10-44-1"},"notice":"GroundRules: Original legal text. Not legal advice."}