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

SDCL § 10-45-4.2: Certain purchases considered for resale purposes.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes.

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

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