Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:38 - School lunches

S.D. Admin. R. 64:06:03:38

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Current through Register Vol. 51, page 70, December 27, 2024
Section 64:06:03:38 - School lunches

Sales of groceries and supplies to a school for operation of a school lunch program are exempt from sales tax. A school providing lunches to students under the school lunch program is not required to remit tax on receipts from the school lunch program.

S.D. Admin. R. 64:06:03:38

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-10, 13-35-3.