10-45-4. Tax on receipts from business services.
68 words·~1 min read·
/sd/title-10/chapter-10-45/10-45-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by § 10-45-4.1 shall be taxable, unless the service is specifically exempt from the provisions of this chapter.