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2011 South Dakota Code
Title 13 EDUCATION
Chapter 35. School Food Services Programs
§13-35-3 Sales tax exemption.


SD Codified L § 13-35-3 (through 2011) What's This?

13-35-3. Sales tax exemption. 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.

Source: SL 1955, ch 41, ch 11, § 8; SDC Supp 1960, § 15.2108 (4); SL 1975, ch 128, § 223.

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