{"data":{"id":"us-sd/sdcl-10-45-4","jurisdiction":"us-sd","citation":"SDCL § 10-45-4","heading":"Tax on receipts from business services.","body":"There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by § 10-45-4.1 shall be taxable, unless the service is specifically exempt from the provisions of this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d3c69df39b048d99c9c983b864205eb5204831423b0a418a6423a9821cf8255c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-3.5","next":"us-sd/sdcl-10-45-4.1"},"notice":"GroundRules: Original legal text. Not legal advice."}