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

SDCL § 10-45-68: Exemption for the sale of credit card processing services.

Where this section sits in the code

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

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of credit card processing services to retailers.

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

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