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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-21 Tax additional to other occupation and privilege taxes.
Universal Citation: SD Codified L § 10-45-21 (2017)
10-45-21. Tax additional to other occupation and privilege taxes. The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter.
Source: SL 1935, ch 205, § 44; SDC 1939, § 57.3102.
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