South Dakota Statutes
§ 10-45-108 — Sourcing of sales and services.
South Dakota § 10-45-108
This text of South Dakota § 10-45-108 (Sourcing of sales and services.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-108 (2026).
Text
For purposes of the tax imposed by this chapter, a retailer shall source sales of tangible personal property, any product transferred electronically, and services to the location where the tangible personal property, the product transferred electronically, or service is received. The department shall promulgate rules, pursuant to chapter 1-26 , defining the location of receipt. The rules promulgated pursuant to this section may provide an alternative method of sourcing telecommunication services.
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Related
Midwest Railcar Repair, Inc. v. South Dakota Department of Revenue
2015 SD 9 (South Dakota Supreme Court, 2015)
Legislative History
SL 2002, ch 64, § 27; SL 2008, ch 51, § 29.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-108, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-108.