{"data":{"id":"us-sd/sdcl-10-45-14.7","jurisdiction":"us-sd","citation":"SDCL § 10-45-14.7","heading":"Exemption of authorized purchases made with food stamps.","body":"There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P.L. 95-113).","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-14.7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"13acd341edc5f7aabd58071e1a115897458a1e10fb16a7ae3d4302eceaeb2f9d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-14.6","next":"us-sd/sdcl-10-45-14.8"},"notice":"GroundRules: Original legal text. Not legal advice."}