64:06:01:69Direct

Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

mail. Repealed.

Source: 29 SDR 177, effective July 2, 2003; repealed, SL 2010, ch 59, § 5, effective July 1, 2010.

General Authority

SDCL 10-45-47.1 ↗
Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data center
Amended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fair
Amended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun