The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine.
S.D. Codified Laws § 10-58-12.1
Exemption of cigarette sales through vending machines
Source: SL 2012, ch 67, § 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.