{"data":{"id":"us-sd/sdcl-10-46-18.1","jurisdiction":"us-sd","citation":"SDCL § 10-46-18.1","heading":"Use of service in state prima facie evidence of taxability.","body":"For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-18.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2f60e1191956c1d3a0c6b72e681f151b9afa51a752d41356bdb508f686ca383a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-18","next":"us-sd/sdcl-10-46-18.2"},"notice":"GroundRules: Original legal text. Not legal advice."}