"Service" means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve predominantly the performance of a service as distinguished from selling property. In determining what is a service, the intended use, principal objective or ultimate objective of the contracting parties shall not be controlling. For the purposes of this chapter services rendered by an employee for his employer are not taxable.
S.D. Codified Laws § 10-45-4.1
Services subject to taxation
Applied in 16 court decisions — leading case Nash Finch Co. v. South Dakota Department of Revenue (1981)
Most recently applied in Carsforsale.com, Inc. v. S.D. Dep't of Revenue (January 2019)
Source: SL 1979, ch 84, § 9; SL 1980, ch 100, § 6.
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.