64:06:02:87Taxation of persons providing medical expert
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
testimony or consulting services. Medical expert consulting services and medical expert testimony associated with litigation are not health services and the gross receipts for providing such services are subject to sales tax. Services provided to a patient associated with diagnosis or treatment are health services and are not subject to sales tax pursuant to SDCL 10-45-12.1. Services concerning diagnosis or treatment that are incidental to consulting services associated with litigation constitute health services and are not subject to sales tax.
Source: 24 SDR 97, effective January 25, 1998; 24 SDR 137, effective April 15, 1998.
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 centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun
- SDCL 10-46-35.1 ↗