It is declared to be the intention of this subchapter and the taxes levied hereunder that the same shall be interpreted and construed in the same manner as all sections of the Retail Occupational Sales and Service Act, SDCL § 10-45 and acts amendatory thereto, and the state use tax, SDCL § 10-46 and acts amendatory hereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
(2008 Code, § 2.7.5)