South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-11 — Exemption of fuel sales otherwise taxed

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B .

Last amended: Source: SDC 1939, § 57.3202 (6); SL 1939, ch 269 ; SL 1949, ch 418 ; SL 1969, ch 267 , § 3; SL 1970, ch 74 , § 2; SL 1979, ch 87 , § 4; SL 1987, ch 29 , § 71; ch 101; SL 1987, ch 102 , § 1; SL 1989, ch 117 ; SL 2001, ch 56 , § 3.

Source: official text