South Dakota Statutes
§ 10-45-12.4 — Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.
South Dakota § 10-45-12.4
This text of South Dakota § 10-45-12.4 (Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.) 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 § 10-45-12.4 (2026).
Text
There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from management, billing, bookkeeping, administrative, and related services provided to a rural water system by any cooperative or nonprofit corporation which is wholly owned by the water systems receiving such services.
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Legislative History
SL 1986, ch 102.
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Bluebook (online)
South Dakota § 10-45-12.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-12.4.