13-35-3. Sales tax exemption.The school district shall be exempt from paying the retail occupational sales tax in purchasing food and supplies for the school food services programs and meals served from such food shall be exempt from sales tax. Source: SL 1955, ch 41, ch 11, §8; SDC Supp 1960, §15.2108 (4); SL 1975, ch 128, §223.
South Dakota Legal Code