Medical expert consulting services and medical expert testimony associated with litigation are not health services and the gross receipts for providing such services are subject to sales tax. Services provided to a patient associated with diagnosis or treatment are health services and are not subject to sales tax pursuant to SDCL 10-45-12.1. Services concerning diagnosis or treatment that are incidental to consulting services associated with litigation constitute health services and are not subject to sales tax.

Source: 24 SDR 97, effective January 25, 1998; 24 SDR 137, effective April 15, 1998.

General Authority: SDCL 10-45-47.1 , 10-46-35.1.

Law Implemented: SDCL 10-45-4 , 10-45-4.1.