{"data":{"id":"us-sd/sdcl-10-45-1.1","jurisdiction":"us-sd","citation":"SDCL § 10-45-1.1","heading":"Gross receipts not to include late charge fees.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-1.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ab646aecde21adbb77d68b44e172c12c299f28b749c7ad18fa66ae07747e182d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-1","next":"us-sd/sdcl-10-45-1.2"},"notice":"GroundRules: Original legal text. Not legal advice."}