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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-84 Fee or commission not subject to tax.
Universal Citation: SD Codified L § 10-45-84 (2017)
10-45-84. Fee or commission not subject to tax. 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.
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