S.D. Codified Laws § 10-46-18.1

Current through the 2024 Legislative Session
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.