<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 38-10-23 - Sales to federal government exempt from fee. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2062243Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2062243SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2062243CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2062243Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2062243DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2062243000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2062243SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2062243SCL-000002 { 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></head><body><div><p dir="ltr" class="s2062243Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=38-10-23"><span class="s2062243SENU">38-10-23</span></a><span xml:space="preserve" class="s2062243SENU">. </span><span class="s2062243CL">Sales to federal government exempt from fee.</span></p><p dir="ltr" class="s2062243Normal-000000"><span xml:space="preserve" class="s2062243DefaultParagraphFont">The fee, herein levied and imposed by the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=38-10-22"><span class="s2062243DefaultParagraphFont">38-10-22</span></a><span class="s2062243DefaultParagraphFont">, shall not apply to the sale of wheat to the federal government for ultimate use or consumption by the people of the United States, where the State of South Dakota is prohibited from imposing such fee by the Constitution of the United States and laws enacted pursuant thereto.</span></p><p dir="ltr" class="s2062243Normal"><span xml:space="preserve" class="s2062243000001"> </span></p><p dir="ltr" class="s2062243Normal"><span class="s2062243SCL">Source:</span><span xml:space="preserve" class="s2062243SCL-000002"> SL 1961, ch 11, § 14.</span></p></div></body></html>