South Dakota § 10-45-5.6 - Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.
Full text of South Dakota South Dakota Codified Laws § 10-45-5.6 — Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged., with citation guidance and answers to common questions.
§ 10-45-5.6. Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.
Any nonprofit charitable organization which devotes its resources exclusively to the relief of the poor, distressed or underprivileged and has been recognized as an exempt organization under § 501(c)(3) of the Internal Revenue Code is specifically exempted from the license fee provided in § 10-45-5.1 and any sales, use or gross receipts taxes imposed on the operation or ownership of coin operated washers and dryers placed and used in living accommodations provided by such organization to the poor, distressed or underprivileged.
Source: SL 1992, ch 90.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-45-5.6
What does South Dakota Codified Laws § 10-45-5.6 cover?
Section 10-45-5.6 ("Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-45-5.6?
A common citation format is "South Dakota Codified Laws § 10-45-5.6" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-45-5.6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.