§ 10-46-14

S.D. Codified Laws § 10-46-14 (2026)

Exemption of commodities otherwise taxed.

SL 1939, ch 276 , § 4(4); SL 1949, ch 424 ; SDC Supp 1960, § 57.4304(4); SL 1970, ch 74 , § 3; SL 1979, ch 87 , § 5; SL 1982, ch 119 ; SL 1983, ch 100 , § 72; SL 1989, ch 117 ; SL 1991, ch 107 , § 1.

The use in this state of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B is specifically exempted from the tax imposed by this chapter.

Source: SL 1939, ch 276 , § 4(4); SL 1949, ch 424 ; SDC Supp 1960, § 57.4304(4); SL 1970, ch 74 , § 3; SL 1979, ch 87 , § 5; SL 1982, ch 119 ; SL 1983, ch 100 , § 72; SL 1989, ch 117 ; SL 1991, ch 107 , § 1.