Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-62 - Exemption of large boats subject to excise tax.

Section 10-45-62 - Exemption of large boats subject to excise tax.

10-45-62. Exemption of large boats subject to excise tax. 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.

Source: SL 1993, ch 102, § 14; SL 2001, ch 56, § 6.