There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by §§ 10-45-4 and 10-45-5, the gross receipts from engineering, architectural, and surveying services (group no. 871, Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President) rendered for a project entirely outside this state.
S.D. Codified Laws § 10-45-12.2
Exemption of engineering, architectural, and surveying services
Applied in 1 court decision — leading case Mauch v. South Dakota Department of Revenue & Regulation (2007)
Most recently applied in Mauch v. South Dakota Department of Revenue & Regulation (August 2007)
Source: SL 1982, ch 111; SL 1988, ch 108, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.