South Dakota Statutes

§ 10-58-12.1 — Exemption of cigarette sales through vending machines.

South Dakota § 10-58-12.1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-57AMUSEMENT DEVICE TAX

This text of South Dakota § 10-58-12.1 (Exemption of cigarette sales through vending machines.) 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 § 10-58-12.1 (2026).

Text

The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine.

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Legislative History

SL 2012, ch 67, § 2.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-58-12.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-58-12.1.