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

SDCL § 10-45-21: Tax additional to other occupation and privilege taxes.

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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 taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter.

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

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