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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 58 - Amusement Device Tax » Section 10-58-12.1 – Exemption of cigarette sales through vending machines.

10-58-12.1. Exemption of cigarette sales through vending machines.

The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine.

Source: SL 2012, ch 67, §2.