SDCL § 10-45-102: Extension applies to full costs and installation fees.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45. RETAIL SALES AND SERVICE TAX
The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees.
Collected 2026-09-03T15:18:56Z. Source file · JSON