{"data":{"id":"us-sd/sdcl-10-46-17.3","jurisdiction":"us-sd","citation":"SDCL § 10-46-17.3","heading":"Exemption of services enumerated in chapter 10-45.","body":"The use in this state of the types of services specifically exempt, under §§ 10-45-11.1, 10-45-12.1, and 10-45-19.1, from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-17.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"603a123226ef1caf98d44d7687b8b61e04b86175f39a8a71c039bdd80dd29333","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-17.2","next":"us-sd/sdcl-10-46-17.4"},"notice":"GroundRules: Original legal text. Not legal advice."}