Repealed by SL 1981, ch 103 , § 2

SDCL § 10-45-12 — under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-12

10-45-12.1 Services specifically exempt from tax. 10-45-12.2 Exemption of engineering, architectural, and surveying services. 10-45-12.3