South Dakota Statutes
§ 10-45-9 — Constitutional and statutory exemptions from taxation.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property and any product transferred electronically which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution or laws of the State of South Dakota.
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South Dakota § 10-45-9 (Constitutional and statutory exemptions from taxation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re the Appeal of the Sales Tax Refund Applications of Black Hills Power & Light Co.
298 N.W.2d 799 (South Dakota Supreme Court, 1980)
K Mart Corp. v. South Dakota Department of Revenue
345 N.W.2d 55 (South Dakota Supreme Court, 1984)
Sioux Falls Newspapers, Inc. v. Secretary of Revenue
423 N.W.2d 806 (South Dakota Supreme Court, 1988)
Bayer v. Johnson
400 N.W.2d 884 (South Dakota Supreme Court, 1987)
Legislative History
SL 1935, ch 205, § 34-a; SDC 1939, § 57.3202 (1); SL 1939, ch 269; SL 2008, ch 51, § 12.
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
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