Exemption of cigarette sales through vending machines.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Amusement Device Tax
  5. Exemption of cigarette sales through vending machines.

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

10-58-12.1. Exemption of cigarette sales through vending machines.

The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine.

Source: SL 2012, ch 67, §2.


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