Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - CIGARETTE TAX
Section 10-50-7 - Transactions constitutionally exempt from taxation

S.D. Codified Laws § 10-50-7

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Current through the 2024 Legislative Session
Section 10-50-7 - Transactions constitutionally exempt from taxation

Nothing contained in this chapter shall be construed to impose a tax on any transaction the taxation of which by this state is prohibited by the Constitution of the United States.

SDCL 10-50-7

SL 1937, ch 243, § 5; SDC 1939, § 57.3905; SL 1949, ch 422, § 1; SL 1951, ch 452, § 3; SL 1955, ch 416; SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1.