South Dakota Statutes
§ 10-46-18.1 — Use of service in state prima facie evidence of taxability.
South Dakota § 10-46-18.1
This text of South Dakota § 10-46-18.1 (Use of service in state prima facie evidence of taxability.) 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 § 10-46-18.1 (2026).
Text
For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax.
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Legislative History
SL 1979, ch 84, § 6E; SL 2003, ch 61, § 13.
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Bluebook (online)
South Dakota § 10-46-18.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-18.1.