South Dakota Statutes
§ 10-46-18.2 — Money paid as evidence of value of service--Reasonable value governs.
South Dakota § 10-46-18.2
This text of South Dakota § 10-46-18.2 (Money paid as evidence of value of service--Reasonable value governs.) 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 § 10-46-18.2 (2026).
Text
In determining the amount of tax due on the use of a service it is presumed, in the absence of preponderant evidence of another value, that the value means the total amount of money or the reasonable value of other consideration paid for the service exclusive of any type of time - price differential. However, in an exchange in which the amount paid does not represent the value of the service purchased, the tax shall be imposed on the reasonable value of the service purchased.
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Legislative History
SL 1979, ch 84, § 6F.
Nearby Sections
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Bluebook (online)
South Dakota § 10-46-18.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-18.2.