South Dakota § 33A-2-7 Credit for amount of tax already paid.

South Dakota Statutes

§ 33A-2-7 — Credit for amount of tax already paid.

South Dakota § 33A-2-7

Title 33AVETERANS AFFAIRS

Ch. 33A-2VETERANS AND SERVICEMEMBER BENEFITS

This text of South Dakota § 33A-2-7 (Credit for amount of tax already paid.) 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 § 33A-2-7 (2026).

Text

If the tax referred to in § 33A-2-6 has been paid on articles of merchandise so sold by wholesalers, distributors, and manufacturers to such instrumentalities of the armed forces of the United States, including voluntary unincorporated organizations of army or navy personnel, located on exclusive federal areas, as evidenced by the affixing of stamps thereto, and such sales are exempted from tax by § 33A-2-6 , then the secretary of revenue may authorize the state treasurer to allow any such wholesaler, distributor, or manufacturer a credit equal to the amount of the tax paid on such articles against future stamp purchases.

Free access — add to your briefcase to read the full text and ask questions with AI

If the tax referred to in § 33A-2-6 has been paid on articles of merchandise so sold by wholesalers, distributors, and manufacturers to such instrumentalities of the armed forces of the United States, including voluntary unincorporated organizations of army or navy personnel, located on exclusive federal areas, as evidenced by the affixing of stamps thereto, and such sales are exempted from tax by § 33A-2-6 , then the secretary of revenue may authorize the state treasurer to allow any such wholesaler, distributor, or manufacturer a credit equal to the amount of the tax paid on such articles against future stamp purchases.