South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:38 — School lunches

Sales of groceries and
supplies to a school for operation of a school lunch program are exempt from
sales tax. A school providing lunches to students under the school lunch
program is not required to remit tax on receipts from the school lunch program.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-10 , 13-35-3.

Source: official text