South Dakota Laws > Title 10 > Chapter 45 > § 10-45-20 South Dakota Codified Laws 10-45-20. Exemptions applied to taxable services Current as of: 2023 | Check for updates | Other versions The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§ 10-45-4 and 10-45-5. Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Source: SL 1965, ch 296, § 3. Previous sectionNext section Chapter 45 Contents Ask a question, get an answer ASAP!