10-46-18.1. Use of service in state prima facie evidence of taxability.
36 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-18-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax.