S.D. Codified Laws § 10-45-4.2

Current with legislation signed by the governor on or before 3/6/2024

Section 10-45-4.2 - Certain purchases considered for resale purposes

Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes.

SDCL 10-45-4.2

SL 1988, ch 107, § 1.