South Dakota Statutes

§ 10-46-15.2 — Exemption of authorized purchases made with food stamps.

South Dakota § 10-46-15.2
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-45DUSE TAX

This text of South Dakota § 10-46-15.2 (Exemption of authorized purchases made with food stamps.) 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 § 10-46-15.2 (2026).

Text

There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorize purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P.L. 95-113), codified at 7 U.S.C. § 2012(g), as amended through January 1, 2001.

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Related

§ 2012
7 U.S.C. § 2012

Legislative History

SL 1987, ch 106, § 2; SL 2001, ch 56, § 9.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-46-15.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-15.2.