10-45-12.2. Exemption of engineering, architectural, and surveying services.There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by §§10-45-4 and 10-45-5, the gross receipts from engineering, architectural, and surveying services (group no. 871, Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President) rendered for a project entirely outside this state. Source: SL 1982, ch 111; SL 1988, ch 108, §4.
South Dakota Legal Code