§ 10-46-69.2 Tax on ancillary services.

SD Codified L § 10-46-69.2 (2019) (N/A)
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10-46-69.2. Tax on ancillary services. 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.