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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - Use Tax
§ 10-46-15.1 Exemption of insulin for human use.
Universal Citation: SD Codified L § 10-46-15.1 (2017)
10-46-15.1. Exemption of insulin for human use. The use in this state of insulin, to the extent used by humans, that is not sold by prescription is specifically exempt from the tax imposed by this chapter.
Source: SL 1974, ch 98, § 2; SL 1984, ch 88, § 2; SL 1989, ch 106, § 2; SL 2003, ch 61, § 12.
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