§ 10-45-20

S.D. Codified Laws § 10-45-20 (2026)

Exemptions applied to taxable services.

SL 1965, ch 296 , § 3.

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.