South Dakota Codified Laws 10-45-84. Fee or commission not subject to tax
Current as of: 2023 | Check for updates
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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.
Source: SL 1996, ch 88, § 4; SL 2008, ch 51, § 26.