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.
S.D. Codified Laws § 10-45-62
Exemption of large boats subject to excise tax
Source: SL 1993, ch 102, § 14; SL 2001, ch 56, § 6.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.