South Dakota Codified Laws 40-32-3. Exemption of charitable, public, and educational institutions not producing for sale
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This chapter shall in no way apply to religious, hospital, charitable, state, county, or educational institutions or organizations not engaged in the business of manufacturing or processing for sale, milk or milk products.
Source: SL 1957, ch 92, § 1; SDC Supp 1960, § 4.1901.