Repealed by SL 1989, ch 109 , § 3

SDCL § 10-45-20.4 — under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-20.4

10-45-20.5 Exemption of gross receipts from sale of services rendered--Exception. 10-45-20.6 Exemption of gross receipts from sale of certain replacement parts. 10-45-20.7 10-45-20.7 , 10-45-20.8. Repealed by SL 1995, ch 68 , §§ 20, 21. 10-45-21 Tax additional to other occupation and privilege taxes. 10-45-22 Addition of tax to price of product or service. 10-45-23 Schedule for collection of tax from consumer. 10-45-24 Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions. 10-45-25 Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked. 10-45-26 Refusal of permit to delinquent taxpayer--Bond to secure payment of tax. 10-45-27 10-45-27 ,