Exemption of authorized purchases of food.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Retail Sales And Service Tax
  5. Exemption of authorized purchases of food.

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10-45-14.8.Exemption of authorized purchases of food.

There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases of food made under Section 17(c) of the Child Nutrition Act of 1966 (42 U.S. C. 1786(c)).

Source: SL 1987, ch 106, §3.


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