Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-19.3 - Exemption of bulk water for domestic use.

Section 10-45-19.3 - Exemption of bulk water for domestic use.

10-45-19.3. Exemption of bulk water for domestic use. 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.

Source: SL 1983, ch 91, § 2.