ENTITLED, An Act to exempt from sales tax certain handling fees paid by religious organizations
to approved relief agencies for the distribution of food which is provided for the assistance or
relief of the poor, distressed, or underprivileged through food giveaway programs.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-45 be amended by adding thereto a NEW SECTION to read as
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 handling fee paid by a religious organization
recognized as an exempt organization under section 501(c)(3) of the Internal Revenue Code to an
approved relief agency recognized as an exempt organization pursuant to § 10-45-10 for the
distribution of food which is used for the assistance or relief to the poor, distressed, or
underprivileged through a food giveaway program.
An Act to exempt from sales tax certain handling fees paid by religious organizations to approved
relief agencies for the distribution of food which is provided for the assistance or relief of the poor,
distressed, or underprivileged through food giveaway programs.
I certify that the attached Act
originated in the
HOUSE as Bill No. 1223
Speaker of the House
President of the Senate
Secretary of the Senate
House Bill No. 1223
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
STATE OF SOUTH DAKOTA,
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
Secretary of State
Asst. Secretary of State