The use in this state of the types of services specifically exempt, under §§ 10-45-11.1, 10-45-12.1, and 10-45-19.1, from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter.
S.D. Codified Laws § 10-46-17.3
Exemption of services enumerated in chapter 10-45
Applied in 2 court decisions — leading case Sioux Falls Shopping News, Inc. v. Department of Revenue & Regulation (2008)
Most recently applied in Carsforsale.com, Inc. v. S.D. Dep't of Revenue (January 2019)
Source: SL 1982, ch 118, § 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.