State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-6210-45-62. Exemption of large boats subject to excise tax. Any large boat as defined by § 32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by § 32-3A-50.
Source: SL 1993, ch 102, § 14; SL 2001, ch 56, § 6.
