South Dakota Statutes
§ 10-46-17.3 — Exemption of services enumerated in chapter
South Dakota § 10-46-17.3
This text of South Dakota § 10-46-17.3 (Exemption of services enumerated in chapter) 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 § 10-46-17.3 (2026).
Text
The use in this state of the types of services specifically exempt, under §§ 10-45-11.1 , 10-45-12.1 , and 10-45-19.1 , from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter.
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Related
Sioux Falls Shopping News, Inc. v. Department of Revenue & Regulation
2008 SD 34 (South Dakota Supreme Court, 2008)
Legislative History
SL 1982, ch 118, § 2.
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Bluebook (online)
South Dakota § 10-46-17.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-17.3.