South Dakota § 33A-2-6 - Tax exemption for certain military sales outlets--Exceptions.
Full text of South Dakota South Dakota Codified Laws § 33A-2-6 — Tax exemption for certain military sales outlets--Exceptions., with citation guidance and answers to common questions.
§ 33A-2-6. Tax exemption for certain military sales outlets--Exceptions.
Notwithstanding any other provisions of the laws of this state, any instrumentality of the armed forces of the United States, including voluntary unincorporated organizations of military personnel, located on exclusive federal areas, engaged in resale activities may procure articles of merchandise from wholesalers, distributors, or manufacturers located in this state. No excise tax of this state, direct or indirect, other than those on intoxicating liquor or wine, may be imposed upon the sale, use, delivery, or storage of articles of merchandise to any instrumentality of the armed forces of the United States, including voluntary unincorporated organizations of military personnel, located on exclusive federal areas, engaged in resale activities, except state excise taxes that are specifically authorized by acts of the Congress of the United States.
Source: SDC 1939, § 41.0162 as added by SL 1951, ch 207; SL 2007, ch 187, § 165; SDCL § 33-17-12; SL 2011, ch 1 (Ex. Ord. 11-1), § 20, eff. Apr. 12, 2011.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 33A-2-6
What does South Dakota Codified Laws § 33A-2-6 cover?
Section 33A-2-6 ("Tax exemption for certain military sales outlets--Exceptions.") 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 § 33A-2-6?
A common citation format is "South Dakota Codified Laws § 33A-2-6" (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 § 33A-2-6 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.