S.D. Codified Laws § 10-45-14.9

Current through the 2024 Legislative Session

Section 10-45-14.9 - Exemption of certain insulin sales

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of insulin, to the extent used by humans, that is not sold by prescription.

SDCL 10-45-14.9

SL 2003, ch 61, § 5.