{"data":{"id":"us-sd/sdcl-10-45-27","jurisdiction":"us-sd","citation":"SDCL § 10-45-27","heading":"","body":"10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10, eff. Feb. 6, 2006.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-27","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1c176afb6db1f1ce5bed89fb84dd23dffa7d000ebf6f561ab6d4a2b1d75224ab","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-26","next":"us-sd/sdcl-10-45-27.1"},"notice":"GroundRules: Original legal text. Not legal advice."}