Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-18.1 - Use of service in state prima facie evidence of taxability

S.D. Codified Laws § 10-46-18.1

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-46-18.1 - Use of service in state prima facie evidence of taxability

For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax.

SDCL 10-46-18.1

SL 1979, ch 84, § 6E; SL 2003, ch 61, § 13.