South Dakota Statutes
§ 10-45-11.1 — Exemption of goods and services furnished to meet warranty obligation without charge.
South Dakota § 10-45-11.1
This text of South Dakota § 10-45-11.1 (Exemption of goods and services furnished to meet warranty obligation without charge.) 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 § 10-45-11.1 (2026).
Text
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from furnishing goods or services to the purchaser or the purchaser's successor in interest of tangible personal property and any product transferred electronically to fulfill a warranty obligation of the manufacturer to the extent that the goods or services are not charged to the purchaser or the purchaser's successor in interest.
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Legislative History
SL 1971, ch 79; SL 2008, ch 51, § 15.
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Bluebook (online)
South Dakota § 10-45-11.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-11.1.