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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-20.2 Exemption of payments between members of controlled group--Reimbursement for third-party services to group.
Universal Citation: SD Codified L § 10-45-20.2 (2017)
10-45-20.2. Exemption of payments between members of controlled group--Reimbursement for third-party services to group. Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third-party services rendered to the controlled group and upon which a sales or use tax has been paid may not be considered as gross receipts under this chapter.
Source: SL 1983, ch 93, ยง 2.
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