10-46-17.3. Exemption of services enumerated in chapter 10-45.
37 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-17-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.