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

SDCL § 10-45-23: Schedule for collection of tax from consumer.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

The schedules for collection of the tax imposed by this chapter and chapter 10-52 shall be established in rule by the secretary of revenue pursuant to chapter 1-26. The schedules established by rule shall spread the tax proportionately on fractions of dollars.

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

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