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

SDCL § 10-45-1.11: One nonitemized price--Exclusions.

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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 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.

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

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