Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 50 - Cigarette Tax > Section 10-50-7 - Transactions constitutionally exempt from taxation.

Section 10-50-7 - Transactions constitutionally exempt from taxation.

10-50-7. Transactions constitutionally exempt from taxation. Nothing contained in this chapter shall be construed to impose a tax on any transaction the taxation of which by this state is prohibited by the Constitution of the United States.

Source: SL 1937, ch 243, § 5; SDC 1939, § 57.3905; SL 1949, ch 422, § 1; SL 1951, ch 452, § 3; SL 1955, ch 416; SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1.