There are specifically exempted from the provisions of this chapter and from the computation of tax imposed by it, the gross receipts from the sales of bulk water which are delivered for domestic use.
S.D. Codified Laws § 10-45-19.3
Exemption of bulk water for domestic use
Source: SL 1983, ch 91, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.