South Dakota Statutes
§ 10-45-4.1 — Services subject to taxation.
South Dakota § 10-45-4.1
This text of South Dakota § 10-45-4.1 (Services subject to taxation.) 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 § 10-45-4.1 (2026).
Text
"Service" means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve predominantly the performance of a service as distinguished from selling property. In determining what is a service, the intended use, principal objective or ultimate objective of the contracting parties shall not be controlling. For the purposes of this chapter services rendered by an employee for his employer are not taxable.
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Related
In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-ST
1997 SD 17 (South Dakota Supreme Court, 1997)
Sioux Falls Newspapers, Inc. v. Secretary of Revenue
423 N.W.2d 806 (South Dakota Supreme Court, 1988)
Watertown Coop. Elevator Ass'n v. South Dakota Department of Revenue
2001 SD 56 (South Dakota Supreme Court, 2001)
In Re the Sales Tax Liability of Valley Queen Cheese
387 N.W.2d 39 (South Dakota Supreme Court, 1986)
State, Department of Revenue v. Sanborn Telephone Cooperative
455 N.W.2d 223 (South Dakota Supreme Court, 1990)
In Re the State Sales & Use Tax Liability of Townley
417 N.W.2d 398 (South Dakota Supreme Court, 1987)
Magellan Pipeline Co. v. South Dakota Department of Revenue & Regulation
2013 SD 68 (South Dakota Supreme Court, 2013)
WATERTOWN COOP. ELEVATOR v. Dept. of Rev.
2001 SD 56 (South Dakota Supreme Court, 2002)
Sioux Falls Shopping News, Inc. v. Department of Revenue & Regulation
2008 SD 34 (South Dakota Supreme Court, 2008)
Mauch v. South Dakota Department of Revenue & Regulation
2007 SD 90 (South Dakota Supreme Court, 2007)
TRM ATM Corp. v. South Dakota Department of Revenue & Regulation
2010 S.D. 90 (South Dakota Supreme Court, 2010)
Western Wireless Corp. v. Department of Revenue
2003 SD 68 (South Dakota Supreme Court, 2003)
Legislative History
SL 1979, ch 84, § 9; SL 1980, ch 100, § 6.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-4.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-4.1.