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.

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.