{"data":{"id":"us-sd/sdcl-10-46-15.5","jurisdiction":"us-sd","citation":"SDCL § 10-46-15.5","heading":"Exemption of prescribed drugs used by humans.","body":"The use in this state of drugs as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the drugs are prescribed by prescription, dispensed, or administered by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist, is specifically exempt from the tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-15.5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d63f279bb51d69751231dc15c936cba2b3f9bc9c9015870aefa447bea8c0df3c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-15.4","next":"us-sd/sdcl-10-46-15.6"},"notice":"GroundRules: Original legal text. Not legal advice."}