{"data":{"id":"us-sd/sdcl-10-45-21","jurisdiction":"us-sd","citation":"SDCL § 10-45-21","heading":"Tax additional to other occupation and privilege taxes.","body":"The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-21","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"bed99ee103aaf59a785d218f397f6cc34e0e7d122d24f7aca0d6f4c89beb73ee","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-20.7","next":"us-sd/sdcl-10-45-22"},"notice":"GroundRules: Original legal text. Not legal advice."}