Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-8.2 - Exemption of cigarette sales.

Section 10-45-8.2 - Exemption of cigarette sales.

10-45-8.2. Exemption of cigarette sales. Section 10-45-8 and chapter 10-58 do not apply to gross receipts derived from the sale of cigarettes through vending machines.

Source: SL 1985, ch 87, § 3; SL 1987, ch 99, § 2; SL 1987, ch 102, § 3.