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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-102 Extension applies to full costs and installation fees.
Universal Citation: SD Codified L § 10-45-102 (2017)
10-45-102. Extension applies to full costs and installation fees. The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees.
Source: SL 2001, ch 57, ยง 5.
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