AN ACT ENTITLED, An Act to revise certain provisions regarding the sales and use tax. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: Section 1. That § 10-45-8.2 be repealed. Section 2. That chapter 10-58 be amended by adding thereto a NEW SECTION to read as follows: The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine. Section 3. That § 10-45-11.2 be amended to read as follows: 10-45-11.2. There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax impose
↧