There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B.
S.D. Codified Laws § 10-45-11
Exemption of fuel sales otherwise taxed
Applied in 1 court decision — leading case In Re the State Sales & Use Tax Liability of Townley (1987)
Most recently applied in In Re the State Sales & Use Tax Liability of Townley (December 1987)
Source: SDC 1939, § 57.3202 (6); SL 1939, ch 269; SL 1949, ch 418; SL 1969, ch 267, § 3; SL 1970, ch 74, § 2; SL 1979, ch 87, § 4; SL 1987, ch 29, § 71; ch 101; SL 1987, ch 102,…
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.