South Dakota Statutes
§ 10-45-20.6 — Exemption of gross receipts from sale of certain replacement parts.
South Dakota § 10-45-20.6
This text of South Dakota § 10-45-20.6 (Exemption of gross receipts from sale of certain replacement parts.) 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 § 10-45-20.6 (2026).
Text
There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale.
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Legislative History
SL 1989, ch 111, § 1.
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Bluebook (online)
South Dakota § 10-45-20.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-20.6.