10-46-17.3. Exemption of services enumerated in chapter 10-45.
The use in this state of the types of services specifically exempt, under §§10-45-11.1, 10-45-12.1, and 10-45-19.1, from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter.
Source: SL 1982, ch 118, §2.