South Dakota StatutesChapter 35 - School Food Services ProgramsSection 13-35-1 - Establishment of programs by districts.Section 13-35-2 - Charges for meals.Section 13-35-3 - Sales tax exemption.Section 13-35-4 - Cost accounting system.Section 13-35-5 - Accounting for funds.Section 13-35-6 - Extension of food services program to elderly persons.