South Dakota Statutes

§ 10-45-14.8 — Exemption of authorized purchases of food.

South Dakota § 10-45-14.8
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-14.8 (Exemption of authorized purchases of food.) 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 § 10-45-14.8 (2026).

Text

There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases of food made under Section 17(c) of the Child Nutrition Act of 1966 (42 U.S.C. 1786(c)).

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Related

§ 1786
42 U.S.C. § 1786

Legislative History

SL 1987, ch 106, § 3.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-14.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-14.8.