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§ 10-45-20.6 Exemption of gross receipts from sale of certain replacement parts.

SD Codified L § 10-45-20.6 (2019) (N/A)
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10-45-20.6. Exemption of gross receipts from sale of certain replacement parts. There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale.

Source: SL 1989, ch 111, § 1.

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§ 10-45-20.5 Exemption of gross receipts from sale of services rendered--Exception.
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§ 10-45-20.7 , 10-45-20.8. Repealed.