Repealed by SL 1995, ch 68 , § 10

SDCL § 10-45-10.2 — under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-10.2

10-45-10.3 Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application. 10-45-10.4 Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs. 10-45-11 Exemption of fuel sales otherwise taxed. 10-45-11.1 Exemption of goods and services furnished to meet warranty obligation without charge. 10-45-11.2 Exemption of sales of motor vehicles exempt from excise tax. 10-45-11.3