ENTITLED, An Act to
clarify the definition of purchase price for taxation purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section
1.
That subdivision (10) of
§
10-46-1
be amended to read as follows:
(10)
"Purchase price," shall have the same meaning as gross receipts defined in
subdivision
10-45-1(4)
chapter 10-45
;