Exemption of large boats subject to excise tax.

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

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10-46-51. Exemption of large boats subject to excise tax.

Any large boat as defined by §32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by §32-3A-50.

Source: SL 1993, ch 102, §15A; SL 2001, ch 56, §15.


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