There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from library copying charges.
S.D. Codified Laws § 10-45-13.4
Exemption of gross receipts from library copying charges
Source: SL 1990, ch 86.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.