Repealed by SL 2004, ch 94 , § 11

SDCL § 10-45-81 — under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-81

10-45-82 Gross receipts from charge of interest exempted. 10-45-83 Pawnbrokers not eligible for exemption. 10-45-84 Fee or commission not subject to tax. 10-45-85 Temporary vendor to maintain inventory records--Violation as misdemeanor. 10-45-86 Temporary vendor to maintain sales receipts--Violation as misdemeanor. 10-45-87 Temporary vendor to furnish list of suppliers--Violation as misdemeanor. 10-45-88 Review and audit of temporary vendors. 10-45-89 Failure to maintain records--Revocation of temporary license. 10-45-90 Exemption for gross receipts from certain rodeo services. 10-45-91 Admissions to rodeos and related activities taxable. 10-45-92 Allowable deductions for auctioneers. 10-45-92.1 Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer. 10-45-93 Exemption for gross receipts from international sale of agricultural and industrial equipment. 10-45-94 Exemption for gross receipts from direct mail service. 10-45-94.1 Direct mail defined. 10-45-95 Materials purchased by locksmiths are purchases for resale. 10-45-96 Tax on gross receipts of professional employer organization--Deduction available. 10-45-97 Professional employer organization defined. 10-45-98 Temporary help services not subject to §