There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services.
S.D. Codified Laws § 10-46-69.2
Tax on ancillary services
Source: SL 2009, ch 47, § 8; SL 2016, ch 65, § 14, eff
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.