The use in this state of insulin, to the extent used by humans, that is not sold by prescription is specifically exempt from the tax imposed by this chapter. Source: SL 1974, ch 98 , § 2; SL 1984, ch 88 , § 2; SL 1989, ch 106 , § 2; SL 2003, ch 61 , § 12.
Exemption of insulin for human use
SDCL § 10-46-15.1 — under USE TAX.
SDCL § 10-46-15.1