South Dakota Statutes
§ 10-45-13.2 — Exemption of fair market value of personal property or service given without charge to exempt organization.
South Dakota § 10-45-13.2
This text of South Dakota § 10-45-13.2 (Exemption of fair market value of personal property or service given without charge to exempt organization.) 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 § 10-45-13.2 (2026).
Text
There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, the fair market value of any tangible personal property, product transferred electronically, or service given without charge to an institution, organization, or group exempt from the tax imposed by this chapter.
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Legislative History
SL 1987, ch 105, § 1; SL 2008, ch 51, § 19.
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Bluebook (online)
South Dakota § 10-45-13.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-13.2.