{"data":{"id":"us-sd/sdcl-10-45-48","jurisdiction":"us-sd","citation":"SDCL § 10-45-48","heading":"","body":"Repealed by SL 1984, ch 86, § 2.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-48","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7fc32015c882503e705d9df90df8be1ff367457f2431f359ce79454570ccfc4f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-47.1","next":"us-sd/sdcl-10-45-48.1"},"notice":"GroundRules: Original legal text. Not legal advice."}