10-45-20. Exemptions applied to taxable services.The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§10-45-4 and 10-45-5. Source: SL 1965, ch 296, §3.
South Dakota Legal Code
10-45-20. Exemptions applied to taxable services.The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§10-45-4 and 10-45-5. Source: SL 1965, ch 296, §3.