Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-21 - Tax additional to other occupation and privilege taxes

S.D. Codified Laws § 10-45-21

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-45-21 - Tax additional to other occupation and privilege taxes

The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter.

SDCL 10-45-21

SL 1935, ch 205, § 44; SDC 1939, § 57.3102.