South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:87 — Taxation of persons providing medical expert testimony or consulting services

64:06:02:87. Taxation of persons providing medical expert
testimony or consulting services. Medical expert
consulting services and medical expert testimony associated with litigation are
not health services and the gross receipts for providing such services are
subject to sales tax. Services provided to a patient associated with diagnosis
or treatment are health services and are not subject
to sales tax pursuant to SDCL 10-45-12.1. Services concerning diagnosis or treatment that are incidental to consulting services associated with litigation constitute health services and are not subject to sales tax.

Last amended: Source: 24 SDR 97, effective January 25, 1998; 24 SDR 137, effective April 15, 1998. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-4 , 10-45-4.1.

Source: official text