{"data":{"id":"us-sd/sdcl-10-45-20.2","jurisdiction":"us-sd","citation":"SDCL § 10-45-20.2","heading":"Exemption of payments between members of controlled group--Reimbursement for third-party services to group.","body":"Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third-party services rendered to the controlled group and upon which a sales or use tax has been paid may not be considered as gross receipts under this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-20.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a4552f0c8cff7dfcb5bc85847267c59e9ffcc3dfd0060f171db1508fa0e0b271","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-20.1","next":"us-sd/sdcl-10-45-20.3"},"notice":"GroundRules: Original legal text. Not legal advice."}