State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-46 > Statute-10-46-18-1

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.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-46 > Statute-10-46-18-1

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.