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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-108 Sourcing of sales and services.
Universal Citation: SD Codified L § 10-45-108 (2017)
10-45-108. Sourcing of sales and services. For purposes of the tax imposed by this chapter, a retailer shall source sales of tangible personal property, any product transferred electronically, and services to the location where the tangible personal property, the product transferred electronically, or service is received. The department shall promulgate rules, pursuant to chapter 1-26, defining the location of receipt. The rules promulgated pursuant to this section may provide an alternative method of sourcing telecommunication services.
Source: SL 2002, ch 64, § 27; SL 2008, ch 51, § 29.
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