South Dakota Codified Laws 10-45-4. Tax on receipts from business services
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There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by § 10-45-4.1 shall be taxable, unless the service is specifically exempt from the provisions of this chapter.
Terms Used In South Dakota Codified Laws 10-45-4
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1965, ch 296, § 1; SL 1979, ch 84, §§ 7, 12.