10-46-69.2. Tax on ancillary services.

There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services.

Source: SL 2009, ch 47, § 8; SL 2016, ch 65, § 14, eff. June 1, 2016; SL 2023, ch 32, § 14.

Effective July 1, 2027

SDLRC - Codified Law 10-46-69.2 - Tax on ancillary services.

10-46-69.2. Tax on ancillary services.

There is hereby imposed a tax of four and one-half percent upon the privilege of the use of any ancillary services.

Source: SL 2009, ch 47, § 8; SL 2016, ch 65, § 14, eff. June 1, 2016; SL 2023, ch 32, § 14.