Exemption of large boats subject to excise tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Retail Sales And Service Tax
  5. Exemption of large boats subject to excise tax.

Checkout our iOS App for a better way to browser and research.

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.

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


Download our app to see the most-to-date content.