Any large boat as defined by § 32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by §
Exemption of large boats subject to excise tax
SDCL § 10-45-62 — under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-62
SDCL § 10-45-62 — under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-62
Any large boat as defined by § 32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by §