SDCL § 10-45-20.2: Exemption of payments between members of controlled group--Reimbursement for third-party services to group.

Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third-party services rendered to the controlled group and upon which a sales or use tax has been paid may not be considered as gross receipts under this chapter.