§ 10-45-20.2 Exemption of payments between members of controlled group--Reimbursement for third-party services to group.

SD Codified L § 10-45-20.2 (2019) (N/A)
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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, § 2.