{"data":{"id":"us-sd/sdcl-10-45-10.4","jurisdiction":"us-sd","citation":"SDCL § 10-45-10.4","heading":"Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.","body":"There are specifically exempted from the provisions of this chapter and the computation of the amount of tax imposed by it, the gross receipts from the handling fee paid by a religious organization recognized as an exempt organization under section 501(c)(3) of the Internal Revenue Code to an approved relief agency recognized as an exempt organization pursuant to § 10-45-10 for the distribution of food which is used for the assistance or relief to the poor, distressed, or underprivileged through a food giveaway program.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-10.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6d72e80a1fb92f74429c343403911cd1140709febd981279791ab6f589df668a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-10.3","next":"us-sd/sdcl-10-45-11"},"notice":"GroundRules: Original legal text. Not legal advice."}