{"data":{"id":"us-sd/sdcl-10-45-13.4","jurisdiction":"us-sd","citation":"SDCL § 10-45-13.4","heading":"Exemption of gross receipts from library copying charges.","body":"There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from library copying charges.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-13.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b2ca0a10e00b7daff3a40f84577a765b9cc954a8796b621fe883b1082f2d0feb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-13.3","next":"us-sd/sdcl-10-45-13.5"},"notice":"GroundRules: Original legal text. Not legal advice."}