South Dakota Laws > Title 10 > Chapter 45 > § 10-45-62 South Dakota Codified Laws 10-45-62. Exemption of large boats subject to excise tax Current as of: 2023 | Check for updates | Other versions Any large boat as defined by § 32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by § 32-3A-50. Source: SL 1993, ch 102, § 14; SL 2001, ch 56, § 6. Previous sectionNext section Chapter 45 Contents Ask a question, get an answer ASAP!
