S.D. Codified Laws § 10-46-69.2

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

Section 10-46-69.2 - [Effective 7/1/2027] Tax on ancillary services

There is hereby imposed a tax of four and one-half percent upon the privilege of the use of any ancillary services.

SDCL 10-46-69.2

SL 2009, ch 47, § 8; SL 2016, ch 65, § 14, eff. June 1, 2016; SL 2023, ch 32, § 14.

Amended by S.L. 2023, ch. 32,s. 14, eff. 7/1/2023, exp. 6/30/2027.

Amended by S.L. 2016, ch. 65,s. 14, eff. 6/1/2016.