South Dakota Statutes
§ 10-45-5.6 — Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.
South Dakota § 10-45-5.6
This text of South Dakota § 10-45-5.6 (Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.) 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 § 10-45-5.6 (2026).
Text
Any nonprofit charitable organization which devotes its resources exclusively to the relief of the poor, distressed or underprivileged and has been recognized as an exempt organization under § 501(c)(3) of the Internal Revenue Code is specifically exempted from the license fee provided in § 10-45-5.1 and any sales, use or gross receipts taxes imposed on the operation or ownership of coin operated washers and dryers placed and used in living accommodations provided by such organization to the poor, distressed or underprivileged.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1992, ch 90.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-5.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-5.6.