Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third-party services rendered to the controlled group and upon which a sales or use tax has been paid may not be considered as gross receipts under this chapter.
S.D. Codified Laws § 10-45-20.2
Exemption of payments between members of controlled group--Reimbursement for third-party services to group
Source: SL 1983, ch 93, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.