Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-17.3 - Exemption of services enumerated in chapter 10-45

S.D. Codified Laws § 10-46-17.3

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-46-17.3 - Exemption of services enumerated in chapter 10-45

The use in this state of the types of services specifically exempt, under §§ 10-45-11.1, 10-45-12.1, and 10-45-19.1, from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter.

SDCL 10-46-17.3

SL 1982, ch 118, § 2.