{"data":{"id":"us-sd/sdcl-10-45-102","jurisdiction":"us-sd","citation":"SDCL § 10-45-102","heading":"Extension applies to full costs and installation fees.","body":"The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-102","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"608d4e995f8e14441acb6c0c52538828238505bdd1624f955c3690461e1a44df","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-101","next":"us-sd/sdcl-10-45-103"},"notice":"GroundRules: Original legal text. Not legal advice."}