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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - Use Tax
§ 10-46-2.4 Certain purchases considered for resale purposes.
Universal Citation: SD Codified L § 10-46-2.4 (2017)
10-46-2.4. Certain purchases considered for resale purposes. Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes.
Source: SL 1988, ch 107, ยง 2.
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