{"data":{"id":"us-sd/sdcl-10-50-7","jurisdiction":"us-sd","citation":"SDCL § 10-50-7","heading":"Transactions constitutionally exempt from taxation.","body":"Nothing contained in this chapter shall be construed to impose a tax on any transaction the taxation of which by this state is prohibited by the Constitution of the United States.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"13fbba5f45be8704eb61c9fa0fdb8507bd473b9ca032e23d1eb5959166c7ea01","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50-6","next":"us-sd/sdcl-10-50-8"},"notice":"GroundRules: Original legal text. Not legal advice."}