{"data":{"id":"us-sd/sdcl-10-45-4.2","jurisdiction":"us-sd","citation":"SDCL § 10-45-4.2","heading":"Certain purchases considered for resale purposes.","body":"Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-4.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6e24be897e5a7e3b2bdd42105f868641aadde6532855a2d01e468859132259c5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-4.1","next":"us-sd/sdcl-10-45-5"},"notice":"GroundRules: Original legal text. Not legal advice."}