64:06:01:63.01. Sourcing rules for attorney services. Notwithstanding § 64:06:01:62 and 64:06:01:63, the sale of attorney services is sourced to the attorney's office.
Source: 41 SDR 173, effective May 14, 2015.
General Authority: SDCL 10-45-108.
Law Implemented: SDCL 10-45-108.
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