Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-13.4 - Exemption of gross receipts from library copying charges.

Section 10-45-13.4 - Exemption of gross receipts from library copying charges.

10-45-13.4. Exemption of gross receipts from library copying charges. There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from library copying charges.

Source: SL 1990, ch 86.