§ 10-45-62

S.D. Codified Laws § 10-45-62 (2026)

Exemption of large boats subject to excise tax.

SL 1993, ch 102 , § 14; SL 2001, ch 56 , § 6.

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.

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