South Dakota § 10-45-20.1 Exemption of payments between members of controlled group--Exception.

South Dakota Statutes

§ 10-45-20.1 — Exemption of payments between members of controlled group--Exception.

South Dakota § 10-45-20.1

Title 10TAXATION

Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-20.1 (Exemption of payments between members of controlled group--Exception.) 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 § 10-45-20.1 (2026).

Text

Payments made by one member of the controlled group to another member of a controlled group which represent an allocation, reimbursement, or charge for services provided by or rendered by the members of the controlled group are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it. The exemption provided in this section does not apply to the lease of tangible personal property or any product transferred electronically unless the sales or use tax has been paid on the property by the lessor.

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Payments made by one member of the controlled group to another member of a controlled group which represent an allocation, reimbursement, or charge for services provided by or rendered by the members of the controlled group are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it. The exemption provided in this section does not apply to the lease of tangible personal property or any product transferred electronically unless the sales or use tax has been paid on the property by the lessor.