South Dakota Statutes

§ 10-45-20 — Exemptions applied to taxable services.

South Dakota § 10-45-20
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-20 (Exemptions applied to taxable 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 § 10-45-20 (2026).

Text

The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§ 10-45-4 and 10-45-5 .

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Legislative History

SL 1965, ch 296, § 3.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-20.