South Dakota Codified Laws 10-45-1.1. Gross receipts not to include late charge fees
Current as of: 2023 | Check for updates
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For purposes of the tax imposed by this chapter, gross receipts do not include any fees or other interest imposed by a retailer for late charges on overdue accounts, no account, or nonsufficient funds checks.
Source: SL 2002, ch 64, § 14.