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.
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