The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§ 10-45-4 and 10-45-5.
S.D. Codified Laws § 10-45-20
Exemptions applied to taxable services
Source: SL 1965, ch 296, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.