Exemption of services enumerated in chapter 10-45

The use in this state of the types of services specifically exempt, under §§ 10-45-11.1 , 10-45-12.1 , and 10-45-19.1 , from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter. Source: SL 1982, ch 118 , § 2.