SDCL § 10-45-20: Exemptions applied to taxable services.
Where this section sits in the code
- TITLE 10. TAXATION
- 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