{"data":{"id":"us-sd/sdcl-10-46-14","jurisdiction":"us-sd","citation":"SDCL § 10-46-14","heading":"Exemption of commodities otherwise taxed.","body":"The use in this state of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B is specifically exempted from the tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-14","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8d7034e4a658d0a711df26e1d89cf1a5d392675da310e9845d5be910b6a09da2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-13.2","next":"us-sd/sdcl-10-46-15"},"notice":"GroundRules: Original legal text. Not legal advice."}