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