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South DakotaStatutes

Exemptions applied to taxable services

SDCL § 10-45-20, under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-20

The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§ 10-45-4 and 10-45-5 . Source: SL 1965, ch 296 , § 3.