South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-62 — Exemption of large boats subject to excise tax

Any large boat as defined by § 32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by § 32-3A-50 .

Last amended: Source: SL 1993, ch 102 , § 14; SL 2001, ch 56 , § 6.