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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-1.11 One nonitemized price--Exclusions.
Universal Citation: SD Codified L § 10-45-1.11 (2017)
10-45-1.11. One nonitemized price--Exclusions. For the purposes of this chapter, the phrase, one nonitemized price, does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card, or price list.
Source: SL 2007, ch 58, ยง 4.
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