64:06:01:63.01Sourcing
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- March 2015 Business Tax RulesEffective
rules for attorney services. Notwithstanding § 64:06:01:62 and 64:06:01:63, the sale of attorney services is sourced to the attorney's office.
Source: 41 SDR 173, effective May 14, 2015.