S.D. Codified Laws § 10-45-84

Current through the 2024 Legislative Session

Section 10-45-84 - Fee or commission not subject to tax

Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer does not constitute gross receipts subject to the tax imposed by this chapter.

SDCL 10-45-84

SL 1996, ch 88, § 4; SL 2008, ch 51, § 26.