South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:80 — Computer services -- Computer programming

Computer
programming services include the designing and writing of custom programs and
the modification or enhancements to prewritten computer software when there is
a reasonable, separately stated charge or an invoice or other statement of the
price given to the purchaser for such modification or enhancement.

Last amended: Source: 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 10-45-47.1(3) Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-5.2.

Source: official text