64:06:01:01.01Sales to or by the United States army and its

instrumentalities upon military reservations. Sales tax does not apply to service organizations operating exclusively within a federal area over which the state of South Dakota has conceded all jurisdiction to the United States government. Sales to or by post exchanges, officers' clubs, mess, and noncommissioned officers' clubs and all other voluntary unincorporated organizations of army personnel authorized by the secretary of defense, or sales made by such organizations to any authorized purchaser, are also exempt. The term "authorized purchaser" includes those persons who are permitted to purchase from such organizations under regulations issued by the secretary of defense. Sales to persons in the armed forces of the United States, including civilian employees in such service, are not exempt from sales tax, unless such sales are made to them as an authorized purchaser by a service organization exclusively within a United States military reservation and authorized by the secretary of defense.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:06:01:47, 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995.