S.D. Codified Laws § 10-46-69.2 (2026)
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.