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.
South Dakota Legal Code
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.