§ 10-45-5-3

10-45-5.3. Tax on oil and gas field services.There is imposed, at the rate of four and two-tenths percent, an excise tax on the gross receipts of any person engaging in oil and gas field services (group no. 138) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President. Source: SL 1982, ch 113, §2; SL 1987, ch 98, §5; SL 1988, ch 106, §1; SL 1988, ch 108, §2; SL 1991, ch 100, §1; SL 2002, ch 64, §21; SL 2016, ch 65, §3, eff. June 1, 2016; SL 2023, ch 32, §3. p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} Effective July 1, 2027 SDLRC - Codified Law 10-45-5.3 - Tax on oil and gas field services.span { white-space: pre-wrap; } p.s2085683Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085683SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt;

n', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085683SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085683CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085683Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085683DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085683000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085683DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085683SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; }

yle: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085683SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 10-45-5.3. Tax on oil and gas field services.There is imposed, at the rate of four and one-half percent, an excise tax on the gross receipts of any person engaging in oil and gas field services (group no. 138) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President. Source: SL 1982, ch 113, §2; SL 1987, ch 98, §5; SL 1988, ch 106, §1; SL 1988, ch 108, §2; SL 1991, ch 100, §1; SL 2002, ch 64, §21; SL 2016, ch 65, §3, eff. June 1, 2016; SL 2023, ch 32, §§3, 19.