South Dakota service exemptions repealed.

Effective July 1, 2002, exemptions provided for waste disposal, veterinarian, and ground and air transportation services are repealed. However, as of January 1, 2006, when tangible personal property and/or passengers are transported, this service may only be taxed if the origin and destination are within the same municipality. (H.B. 1001)

Posted on December 15, 2000