The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter.
S.D. Codified Laws § 10-45-21
Tax additional to other occupation and privilege taxes
Source: SL 1935, ch 205, § 44; SDC 1939, § 57.3102.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.