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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-19.3 Exemption of bulk water for domestic use.
Universal Citation: SD Codified L § 10-45-19.3 (2017)
10-45-19.3. Exemption of bulk water for domestic use. There are specifically exempted from the provisions of this chapter and from the computation of tax imposed by it, the gross receipts from the sales of bulk water which are delivered for domestic use.
Source: SL 1983, ch 91, ยง 2.
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