For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax.
S.D. Codified Laws § 10-46-18.1
Use of service in state prima facie evidence of taxability
Source: SL 1979, ch 84, § 6E; SL 2003, ch 61, § 13.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.