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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-1.1: Gross receipts not to include late charge fees.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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