S.D. Codified Laws § 10-45-62

Current through the 2024 Legislative Session

Section 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.

SDCL 10-45-62

SL 1993, ch 102, § 14; SL 2001, ch 56, § 6.