10-46-15.2.Exemption of authorized purchases made with food stamps.There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorize purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P. L. 95-113), codified at 7 U.S.C. §2012(g), as amended through January 1, 2001. Source: SL 1987, ch 106, §2; SL 2001, ch 56, §9.
South Dakota Legal Code