<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-14.6 - Exemption of hospital meals paid for by public entity.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s1ad9476290ea48129c96306c4c91cca2Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s1ad9476290ea48129c96306c4c91cca2SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1ad9476290ea48129c96306c4c91cca2CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s1ad9476290ea48129c96306c4c91cca2Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s1ad9476290ea48129c96306c4c91cca2DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1ad9476290ea48129c96306c4c91cca2000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s1ad9476290ea48129c96306c4c91cca2NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s1ad9476290ea48129c96306c4c91cca2DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1ad9476290ea48129c96306c4c91cca2SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-45-14.6 - Exemption of hospital meals paid for by public entity."><meta property="og:description" content="SDLRC Codified Law 10-45-14.6 - Exemption of hospital meals paid for by public entity."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-45-14.6"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s1ad9476290ea48129c96306c4c91cca2Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45-14.6" rel="noopener"><span class="s1ad9476290ea48129c96306c4c91cca2SENU">10-45-14.6</span></a><span xml:space="preserve" class="s1ad9476290ea48129c96306c4c91cca2SENU">. </span><span class="s1ad9476290ea48129c96306c4c91cca2CL">Exemption of hospital meals paid for by public entity.</span></p><p dir="ltr" class="s1ad9476290ea48129c96306c4c91cca2Statute"><span class="s1ad9476290ea48129c96306c4c91cca2DefaultParagraphFont">There are specifically exempted from the provisions of this chapter and the computation of the amount of tax imposed by it, the gross receipts from the sale of meals to inpatients of hospitals if the meals are paid for, by law or by contract, by the United States, this state or a political subdivision, including, but not limited to, meals provided to medicare, medicaid, Tricare, Indian health service, or county poor relief patients.</span></p><p dir="ltr" class="s1ad9476290ea48129c96306c4c91cca2Normal"><span xml:space="preserve" class="s1ad9476290ea48129c96306c4c91cca2000000"> </span></p><p dir="ltr" class="s1ad9476290ea48129c96306c4c91cca2NoIndent"><span xml:space="preserve" class="s1ad9476290ea48129c96306c4c91cca2DefaultParagraphFont-000001">Source: </span><span class="s1ad9476290ea48129c96306c4c91cca2SCL">SL 1985, ch 86; SL 2024, ch 39, § 3.</span></p></div></body></html>