South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:81 — Repealed

64:06:02:81. Location of use of services. Repealed.

Last amended: Source: 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002. Rule 64:06:02:81.01 Taxability of nonresident attorney services used in South Dakota. 64:06:02:81.01. Taxability of nonresident attorney services used in South Dakota. Any person using services in South Dakota that are provided by a nonresident attorney is liable for use tax on the cos

Source: official text