Except for the provisions of § 10-45-1.7, the tax imposed by this chapter applies to the entire gross receipts resulting from the sale of bundled transactions.
S.D. Codified Laws § 10-45-1.8
Entire gross receipts from sale of bundled transactions subject to tax
Source: SL 2007, ch 58, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.