Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-14.7 - Exemption of authorized purchases made with food stamps.

Section 10-45-14.7 - Exemption of authorized purchases made with food stamps.

10-45-14.7. Exemption of authorized purchases made with food stamps. There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P.L. 95-113).

Source: SL 1987, ch 106, § 1.