{"data":{"id":"us-sd/sdcl-10-45-14.8","jurisdiction":"us-sd","citation":"SDCL § 10-45-14.8","heading":"Exemption of authorized purchases of food.","body":"There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases of food made under Section 17(c) of the Child Nutrition Act of 1966 (42 U.S.C. 1786(c)).","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-14.8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d23c2c6d3dd748a6d8a050401e504810a7b59e8e760bc576824651385157c6ca","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-14.7","next":"us-sd/sdcl-10-45-14.9"},"notice":"GroundRules: Original legal text. Not legal advice."}