There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by § 10-45-4.1 shall be taxable, unless the service is specifically exempt from the provisions of this chapter.
S.D. Codified Laws § 10-45-4
Tax on receipts from business services
Applied in 22 court decisions — leading case In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp. (1989)
Most recently applied in Carsforsale.com, Inc. v. S.D. Dep't of Revenue (January 2019)
Source: SL 1965, ch 296, § 1; SL 1979, ch 84, §§ 7, 12.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.