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2023 South Dakota Codified Laws
Title 10 - Taxation
Chapter 46 - Use Tax
Section 10-46-69.2 - Tax on ancillary services.
Universal Citation: SD Codified L § 10-46-69.2 (2023)
10-46-69.2. Tax on ancillary services.
There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services.
Source: SL 2009, ch 47, §8; SL 2016, ch 65, §14, eff. June 1, 2016; SL 2023, ch 32, §14.
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Effective July 1, 2027
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There is hereby imposed a tax of four and one-half percent upon the privilege of the use of any ancillary services.
Source: SL 2009, ch 47, §8; SL 2016, ch 65, §14, eff. June 1, 2016; SL 2023, ch 32, §14.
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