<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-20.2 - Exemption of payments between members of controlled group--Reimbursement for third-party services to group. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038774Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038774SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038774CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038774CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038774Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038774DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038774DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038774000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038774SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038774SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038774Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-20.2"><span class="s2038774SENU">10-45-20.2</span></a><span xml:space="preserve" class="s2038774SENU">. </span><span class="s2038774CL">Exemption of payments between members of controlled group--Reimbursement for third</span><span class="s2038774CL-000000">-</span><span class="s2038774CL">party services to group.</span></p><p dir="ltr" class="s2038774Normal-000001"><span class="s2038774DefaultParagraphFont">Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third</span><span class="s2038774DefaultParagraphFont-000002">-</span><span class="s2038774DefaultParagraphFont">party services rendered to the controlled group and upon which a sales or use tax has been paid may not be considered as gross receipts under this chapter.</span></p><p dir="ltr" class="s2038774Normal"><span xml:space="preserve" class="s2038774000003"> </span></p><p dir="ltr" class="s2038774Normal"><span class="s2038774SCL">Source:</span><span xml:space="preserve" class="s2038774SCL-000004"> SL 1983, ch 93, § 2.</span></p></div></body></html>