10-45-112. Exemption for nonprofit corporations created for fire protection.There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property, any product transferred electronically, and services to any nonprofit corporation created for the purpose of fire protection that is controlled by any political subdivision of this state. Source: SL 2016, ch 66, §1.
South Dakota Legal Code