South Dakota Statutes
§ 10-46-73 — Exemption for nonprofit corporations created for fire protection.
South Dakota § 10-46-73
This text of South Dakota § 10-46-73 (Exemption for nonprofit corporations created for fire protection.) 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 § 10-46-73 (2026).
Text
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the purchases of tangible personal property, any product transferred electronically, and services by any nonprofit corporation created for the purpose of fire protection that is controlled by any political subdivision of this state.
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Legislative History
SL 2016, ch 66, § 2.
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Bluebook (online)
South Dakota § 10-46-73, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-73.