Repealed by SL 1987, ch 102 , § 2

SDCL § 10-45-8.1 — under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-8.1

10-45-8.2 Repealed by SL 2012, ch 67 , § 1. 10-45-9 Constitutional and statutory exemptions from taxation. 10-45-9.1 Exemption of property sold for lease. 10-45-10 Exemption of sales to United States, states, municipalities, charities, and Indian tribes. 10-45-10.1