{"data":{"id":"us-sd/sdcl-13-35-3","jurisdiction":"us-sd","citation":"SDCL § 13-35-3","heading":"Sales tax exemption.","body":"The school district shall be exempt from paying the retail occupational sales tax in purchasing food and supplies for the school food services programs and meals served from such food shall be exempt from sales tax.","path":["TITLE 13. EDUCATION","CHAPTER 13-35. SCHOOL FOOD SERVICES PROGRAMS"],"source_url":"https://sdlegislature.gov/Statutes/13-35-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2ffede0b5a4eb1986b0cb215010ded3efc2d8d03217821f70bae2079e30b2100","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-13-35-2.2","next":"us-sd/sdcl-13-35-4"},"notice":"GroundRules: Original legal text. Not legal advice."}