Repealed by SL 2003, ch 61 , § 3

SDCL § 10-45-12.3 — under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-12.3

10-45-12.4 Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax. 10-45-12.5 Exemption of certain sales commissions. 10-45-12.6 Exemption for credit services by credit bureaus to certain financial institutions. 10-45-12.7 Exemption for gross receipts of person officiating amateur sporting event. 10-45-13 Exemption of receipts used for civic and nonprofit associations and purposes. 10-45-13.1 Exemption of membership organizations. 10-45-13.2 Exemption of fair market value of personal property or service given without charge to exempt organization. 10-45-13.3 Exemption of lottery tickets. 10-45-13.4 Exemption of gross receipts from library copying charges. 10-45-13.5 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity. 10-45-14 Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions. 10-45-14.1