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S.D. Codified Laws § 33A-2-6

This is the official text of S.D. Codified Laws § 33A-2-6, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.

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Tax exemption for certain military sales outlets--Exceptions

Official statutory text

Notwithstanding any other provisions of the laws of this state, any instrumentality of the armed forces of the United States, including voluntary unincorporated organizations of military personnel, located on exclusive federal areas, engaged in resale activities may procure articles of merchandise from wholesalers, distributors, or manufacturers located in this state. No excise tax of this state, direct or indirect, other than those on intoxicating liquor or wine, may be imposed upon the sale, use, delivery, or storage of articles of merchandise to any instrumentality of the armed forces of the United States, including voluntary unincorporated organizations of military personnel, located on exclusive federal areas, engaged in resale activities, except state excise taxes that are specifically authorized by acts of the Congress of the United States.

Source: SDC 1939, § 41.0162 as added by SL 1951, ch 207; SL 2007, ch 187, § 165; SDCL § 33-17-12 ; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 20, eff. Apr. 12, 2011.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.