§ 10-46-18.1 Use of service in state prima facie evidence of taxability.

SD Codified L § 10-46-18.1 (2019) (N/A)
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10-46-18.1. Use of service in state prima facie evidence of taxability. For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax.

Source: SL 1979, ch 84, § 6E; SL 2003, ch 61, § 13.