803. TAX IMPOSED ON USE OF SERVICES - EXEMPTION.

For the privilege of using services within the Reservation, except those types of services exempted by Section 829, there is imposed on the person using the service an excise tax equal to 4% of the value of the services at the time they are rendered. However, this tax may not be imposed on any service rendered by a related corporation as defined in subdivision (13) of SDCL 10-43-1 for use by a financial institution as defined in subdivision (12) of SDCL 10-43-1. For the purpose of this Chapter, services rendered by an employee for the use of his employer are not taxable.