South Dakota Statutes
§ 10-46-69.2 — Tax on ancillary services.
South Dakota § 10-46-69.2
This text of South Dakota § 10-46-69.2 (Tax on ancillary services.) 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 § 10-46-69.2 (2026).
Text
There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services. There is hereby imposed a tax of four and one-half percent upon the privilege of the use of any ancillary services.
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Legislative History
SL 2009, ch 47, § 8; SL 2016, ch 65, § 14, eff. June 1, 2016; SL 2023, ch 32, § 14.
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Bluebook (online)
South Dakota § 10-46-69.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-69.2.