{"data":{"id":"us-sd/sdcl-10-45-20","jurisdiction":"us-sd","citation":"SDCL § 10-45-20","heading":"Exemptions applied to taxable services.","body":"The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§ 10-45-4 and 10-45-5.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-20","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"37887443d64a5abebe08fd5971936cd687801964be9962947c2591fcb3a0d598","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-19.3","next":"us-sd/sdcl-10-45-20.1"},"notice":"GroundRules: Original legal text. Not legal advice."}