Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes.
S.D. Codified Laws § 10-45-4.2
Certain purchases considered for resale purposes
Source: SL 1988, ch 107, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.