10-46-69.2. Tax on ancillary services.There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services. Source: SL 2009, ch 47, §8; SL 2016, ch 65, §14, eff. June 1, 2016; SL 2023, ch 32, §14. 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 10-46-69.2 - Tax on ancillary services.span { white-space: pre-wrap; } p.s2085705Normal { 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.s2085705SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085705CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085705Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%;
e: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085705Normal-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.s2085705DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085705000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085705DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085705SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 10-46-69.2. Tax on ancillary services.There is hereby imposed a tax of four and one-half percent upon the privilege of the use of any ancillary services. Source: SL 2009, ch 47, §8; SL 2016, ch 65, §14, eff. June 1, 2016; SL 2023, ch 32, §§14, 19.South Dakota Legal Code