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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-102 - Extension applies to full costs and installation fees.

STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Section 10-45-102 - Extension applies to full costs and installation fees.

10-45-102. Extension applies to full costs and installation fees. The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees.

Source: SL 2001, ch 57, § 5.

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