Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-20.6 - Exemption of gross receipts from sale of certain replacement parts

S.D. Codified Laws § 10-45-20.6

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Current through the 2024 Legislative Session
Section 10-45-20.6 - Exemption of gross receipts from sale of certain replacement parts

There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale.

SDCL 10-45-20.6

SL 1989, ch 111, § 1.