South Dakota Statutes
§ 10-46-6 — Exemption of property and services subject to sales tax.
South Dakota § 10-46-6
This text of South Dakota § 10-46-6 (Exemption of property and services subject to sales tax.) 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 § 10-46-6 (2026).
Text
The use in this state of tangible personal property, any product transferred electronically, or services, the gross receipts from the sale of which are to be included in the measure of the tax imposed by chapter 10-45 , and any amendments made or which may hereafter be made thereto, is hereby specifically exempted from the tax imposed by this chapter.
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Related
Butler MacHinery Co. v. South Dakota Department of Revenue
2002 SD 134 (South Dakota Supreme Court, 2002)
State v. Dorhout
513 N.W.2d 390 (South Dakota Supreme Court, 1994)
TRM ATM Corp. v. South Dakota Department of Revenue & Regulation
2010 S.D. 90 (South Dakota Supreme Court, 2010)
J. D. Evans Equipment Co. v. State Ex Rel. Bender
230 N.W.2d 237 (South Dakota Supreme Court, 1975)
Legislative History
SL 1939, ch 276, § 4 (1); SDC Supp 1960, § 57.4304 (1); SL 1979, ch 84, § 6B; SL 2008, ch 51, § 43.
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 § 10-46-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-6.