{"data":{"id":"us-sd/sdcl-10-45-62","jurisdiction":"us-sd","citation":"SDCL § 10-45-62","heading":"Exemption of large boats subject to excise tax.","body":"Any large boat as defined by § 32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by § 32-3A-50.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-62","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d9e7da9b1e6c364ea6a2aeb9d200758ae555caa28c30a142fa8fc592092535fa","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-61.1","next":"us-sd/sdcl-10-45-63"},"notice":"GroundRules: Original legal text. Not legal advice."}