South Dakota Statutes
§ 10-45-110 — Exemption for sale of coins, currency, or bullion.
South Dakota § 10-45-110
This text of South Dakota § 10-45-110 (Exemption for sale of coins, currency, or bullion.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-110 (2026).
Text
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of coins, currency, or bullion. For the purposes of this section, the term, bullion, means any bar, ingot, or commemorative medallion of gold, silver, platinum, palladium, or a combination of these metals where the value of the metal depends on its content and not the form. For the purposes of this section, the terms, coins and currency, mean any coins or currency made of gold, silver, or other metal or paper which is or has been used as legal tender.
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Legislative History
SL 2007, ch 60, § 1.
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Bluebook (online)
South Dakota § 10-45-110, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-110.