13-35-1
Establishment of programs by districts.
13-35-2
Charges for meals.
13-35-3
Sales tax exemption.
13-35-4
Cost accounting system.
13-35-5
Accounting for funds.
13-35-6
Extension of food services program to elderly persons.
13-35-7
State health inspection requirements.
13-35-1. Establishment of programs by districts.
School districts and other agencies eligible under Title 42 United States Code §§ 1751 to 1769, inclusive, and §§ 1771 to 1785, inclusive, the National School Lunch Act and the Child Nutrition Act of 1966, may enter into contractual agreements with the Department of Education for the purpose of establishing school food services programs. The agreements and the operation of such programs are subject to the provisions of this chapter and the rules for school food services programs as adopted by the South Dakota Board of Education Standards.
Source: SL 1955, ch 41, ch 11, § 8; SDC Supp 1960, § 15.2108; SL 1975, ch 128, § 221; SL 1997, ch 101, § 1; SL 2010, ch 77, § 8; SL 2017, ch 81, § 57.
13-35-2. Charges for meals.
Pupils and employed personnel of the school district or other agencies contracting with the Department of Education, who are fed through a school food services program may be charged for meals.
Source: SL 1955, ch 41, ch 11, § 8; SDC Supp 1960, § 15.2108 (1); SL 1971, ch 121, § 1; SL 1975, ch 128, § 222; SL 2010, ch 77, § 9.
13-35-3. Sales tax exemption.
The school district shall be exempt from paying the retail occupational sales tax in purchasing food and supplies for the school food services programs and meals served from such food shall be exempt from sales tax.
Source: SL 1955, ch 41, ch 11, § 8; SDC Supp 1960, § 15.2108 (4); SL 1975, ch 128, § 223.
13-35-4. Cost accounting system.
A system of cost accounting shall be established by each contracting agency for the school food services programs, in accordance with the accounting system established by the Department of Legislative Audit with the assistance of the Department of Education.
Source: SL 1955, ch 41, ch 11, § 8; SDC Supp 1960, § 15.2108 (2); SL 1971, ch 121, § 2; SL 1975, ch 128, § 224; SL 2010, ch 77, § 10.
13-35-5. Accounting for funds.
School districts shall account for such funds within the authorized fund structure as provided in chapter 13-16.
Source: SL 1955, ch 41, ch 11, § 8; SDC Supp 1960, § 15.2108 (3); SL 1975, ch 128, § 225.
13-35-6. Extension of food services program to elderly persons.
Any school district contracting with the Department of Education to establish school food services programs pursuant to this chapter may extend such program for the purpose of serving nutritionally sound meals to eligible elderly persons at a place or places in a manner as determined by the school board.
Source: SL 1973, ch 107, § 1; SL 1975, ch 128, § 226; SL 2010, ch 77, § 11.
13-35-7. State health inspection requirements.
Any site operated for the preparation of meals for children as part of a school food service program shall have a minimum of two state health inspections every school year.
Source: SL 1999, ch 89, § 1; SL 2008, ch 83, § 1.