S.D. Codified Laws § 33A-2-7

This is the official text of S.D. Codified Laws § 33A-2-7, 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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Credit for amount of tax already paid

Official statutory text

If the tax referred to in § 33A-2-6 has been paid on articles of merchandise so sold by wholesalers, distributors, and manufacturers to such instrumentalities of the armed forces of the United States, including voluntary unincorporated organizations of army or navy personnel, located on exclusive federal areas, as evidenced by the affixing of stamps thereto, and such sales are exempted from tax by § 33A-2-6 , then the secretary of revenue may authorize the state treasurer to allow any such wholesaler, distributor, or manufacturer a credit equal to the amount of the tax paid on such articles against future stamp purchases.

Source: SDC 1939, § 41.0162 as added by SL 1951, ch 207; SL 1973, ch 2 (Ex. Ord. 73-1), § 278; SDCL § 33-17-13; 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.