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Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	Excise tax is assessed on large boats (over 12 feet in length or a motor boat of any length, except canoes, inflatable vessels, kayaks, sailboards and seaplanes) purchased or acquired, unless otherwise exempted.
http://www.w3.org/ns/prov#wasQuotedFrom	sd.gov