South Dakota Codified Laws 10-45-20.2. Exemption of payments between members of controlled group–Reimbursement for third-party services to group
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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–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.
Source: SL 1983, ch 93, § 2.