SD taxes services by DEFAULT; DOR explicitly lists testing/inspecting as taxable. Rental also taxable. SD service revenue IS exposure.
Invoices shipped to SD
Invoice
HWI #
Customer
Date
Total
Class
Taxability
Source
24379
HWI-25-355
Konecranes
2025-11-21
$16,831
service
TAXABLE (svc)
packing-list · distinct
Determined liability = taxable rental (+ resale, + service where the state taxes services) × rate.
Offshore rows are treated as exempt (cert-controlled). Floor = state base; combined adds avg local.
Figures are pre-exemption-certificate and pre-credit — CPA/SALT validate before filing.