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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-1.1 Gross receipts not to include late charge fees.
Universal Citation: SD Codified L § 10-45-1.1 (2017)
10-45-1.1. Gross receipts not to include late charge fees. 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, ยง 14.
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