The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§ 10-45-4 and
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