South Dakota Statutes

§ 10-45-13.4 — Exemption of gross receipts from library copying charges.

South Dakota § 10-45-13.4
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-13.4 (Exemption of gross receipts from library copying charges.) 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 § 10-45-13.4 (2026).

Text

There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from library copying charges.

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Legislative History

SL 1990, ch 86.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-13.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-13.4.