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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-12.6 Exemption for credit services by credit bureaus to certain financial institutions.
Universal Citation: SD Codified L § 10-45-12.6 (2017)
10-45-12.6. Exemption for credit services by credit bureaus to certain financial institutions. There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of credit services by credit bureaus to financial institutions as defined in § 10-43-1, which financial institutions are paying taxes pursuant to the provisions of chapter 10-43.
Source: SL 1991, ch 102, § 1.
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