S.D. Codified Laws § 10-46-9.6
Current with legislation signed by the governor on or before 3/6/2024
There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale.
SDCL 10-46-9.6