South Dakota Statutes

§ 10-46-2.4 — Certain purchases considered for resale purposes.

South Dakota § 10-46-2.4
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-45DUSE TAX

This text of South Dakota § 10-46-2.4 (Certain purchases considered for resale purposes.) 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 § 10-46-2.4 (2026).

Text

Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes.

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Legislative History

SL 1988, ch 107, § 2.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-46-2.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-2.4.