{"data":{"id":"us-sd/sdcl-10-45-11.1","jurisdiction":"us-sd","citation":"SDCL § 10-45-11.1","heading":"Exemption of goods and services furnished to meet warranty obligation without charge.","body":"There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from furnishing goods or services to the purchaser or the purchaser's successor in interest of tangible personal property and any product transferred electronically to fulfill a warranty obligation of the manufacturer to the extent that the goods or services are not charged to the purchaser or the purchaser's successor in interest.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-11.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1178f1180326ee6947c558bf56874acbd2c030aad8fcb8cb9e20452260602658","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-11","next":"us-sd/sdcl-10-45-11.2"},"notice":"GroundRules: Original legal text. Not legal advice."}