§ 10-45-4.2 Certain purchases considered for resale purposes.

SD Codified L § 10-45-4.2 (2019) (N/A)
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10-45-4.2. 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, § 1.