Obsolete

SDCL § 10-45-57 — under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-57

10-45-58 Materials used by floor laying as purchases for resale. 10-45-59 10-45-59 , 10-45-60. Repealed by SL 1995, ch 68 , §§ 23, 24. 10-45-61 Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms. 10-45-61.1 Exemption certificate--Timing--Alternative Information. 10-45-62 Exemption of large boats subject to excise tax. 10-45-63