It is declared to be the intention of this chapter and the taxes levied hereunder that the same shall be interpreted and construed in the same manner as all sections of the South Dakota retail occupational sales and service act 1 and the South Dakota use tax 2 , and that this shall be considered a similar tax except for the rate thereof to that tax. (1984 Code § 34B-6)
Notes
| 1 | 1. SDCL ch. 10-45. |
| 2 | 2. SDCL ch. 10-46. |