Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes. Source: SL 1988, ch 107 , § 1.
Certain purchases considered for resale purposes
SDCL § 10-45-4.2 — under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-4.2