South Dakota Codified Laws 10-46-18.1. Use of service in state prima facie evidence of taxability
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For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax.
Terms Used In South Dakota Codified Laws 10-46-18.1
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Source: SL 1979, ch 84, § 6E; SL 2003, ch 61, § 13.