Section 28-1-71 - Eligibility for sales tax on food refund program. - South Dakota Statutes

28-1-71. Eligibility for sales tax on food refund program. To be eligible for the sales tax on food refund program, a person shall:
(1) Be a South Dakota resident;
(2) Be the head of the household and certify the number of persons in the household;
(3) Have countable income above one hundred thirty percent and below one hundred fifty-one percent of the federal poverty level, as updated annually by the Department of Social Services in administrative rules promulgated pursuant to chapter 1-26;
(4) Not be a recipient of food stamp benefits.

Source: SL 2004, ch 187, § 2; SL 2005, ch 147, § 1; SL 2009, ch 140, § 6.