64:06:03:38School lunches.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
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.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority
- SDCL 10-45-47.1 ↗Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun