South Dakota Statutes
§ 13-35-3 — Sales tax exemption.
South Dakota § 13-35-3
This text of South Dakota § 13-35-3 (Sales tax exemption.) 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 § 13-35-3 (2026).
Text
The school district shall be exempt from paying the retail occupational sales tax in purchasing food and supplies for the school food services programs and meals served from such food shall be exempt from sales tax.
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Legislative History
SL 1955, ch 41, ch 11, § 8; SDC Supp 1960, § 15.2108 (4); SL 1975, ch 128, § 223.
Nearby Sections
15
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Bluebook (online)
South Dakota § 13-35-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/13-35-3.