Tax on ancillary services

SDCL § 10-46-69.2 — under USE TAX.

SDCL § 10-46-69.2

There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services. Source: SL 2009, ch 47 , § 8; SL 2016, ch 65 , § 14, eff. June 1, 2016; SL 2023, ch 32 , § 14. Effective July 1, 2027