South Dakota Statutes
§ 10-45-12.2 — Exemption of engineering, architectural, and surveying services.
South Dakota § 10-45-12.2
This text of South Dakota § 10-45-12.2 (Exemption of engineering, architectural, and surveying 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 § 10-45-12.2 (2026).
Text
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by §§ 10-45-4 and 10-45-5 , the gross receipts from engineering, architectural, and surveying services (group no. 871, Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President) rendered for a project entirely outside this state.
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Related
Mauch v. South Dakota Department of Revenue & Regulation
2007 SD 90 (South Dakota Supreme Court, 2007)
Legislative History
SL 1982, ch 111; SL 1988, ch 108, § 4.
Nearby Sections
15
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Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-12.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-12.2.