For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax.

Terms Used In South Dakota Codified Laws 10-46-18.1

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.

Source: SL 1979, ch 84, § 6E; SL 2003, ch 61, § 13.