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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-20: Exemptions applied to taxable services.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§ 10-45-4 and 10-45-5.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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