S.D. Codified Laws § 10-45-4.2 (2026) – Certain purchases considered for resale purposes. | Midpage
§ 10-45-4.2
S.D. Codified Laws § 10-45-4.2 (2026)
Certain purchases considered for resale purposes.
SL 1988, ch 107 , § 1.
Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes.