Extension applies to full costs and installation fees.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Retail Sales And Service Tax
  5. Extension applies to full costs and installation fees.

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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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