South Dakota § 13-35-3 Sales tax exemption.

South Dakota Statutes

§ 13-35-3 — Sales tax exemption.

South Dakota·Title 13 EDUCATION·Ch. 13-35 SCHOOL FOOD SERVICES PROGRAMS

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

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§ 13-1-11

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Promulgation of rules on classification and accreditation of schools, preparation of certified personnel, eligibility for state aid, career and technical education, and curriculum requirements.

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§ 13-1-15

§ 13-1-19

§ 13-1-2.1

§ 13-1-22.1

§ 13-1-23

Acceptance and distribution of money, goods, and services.

§ 13-1-24

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School library supervision--No minimum expenditures.

§ 13-1-39

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