SDCL § 10-45-1.1: Gross receipts not to include late charge fees.
Where this section sits in the code
- TITLE 10. TAXATION
- 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