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 such 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, champus, Indian health service, or county poor relief patients.

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Terms Used In South Dakota Codified Laws 10-45-14.6

  • Contract: A legal written agreement that becomes binding when signed.

Source: SL 1985, ch 86.