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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 58 - Amusement Device Tax
§ 10-58-12.1 Exemption of cigarette sales through vending machines.
Universal Citation: SD Codified L § 10-58-12.1 (2017)
10-58-12.1. Exemption of cigarette sales through vending machines. The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine.
Source: SL 2012, ch 67, ยง 2.
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