Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by §
Exemption of large boats subject to excise tax
SDCL § 10-46-51 — under USE TAX.
SDCL § 10-46-51
SDCL § 10-46-51 — under USE TAX.
SDCL § 10-46-51
Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by §