{"data":{"id":"us-sd/sdcl-10-45-1.6","jurisdiction":"us-sd","citation":"SDCL § 10-45-1.6","heading":"Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.","body":"There are hereby exempted from the provisions of this chapter and the tax imposed by it, gross receipts received by a retailer from a manufacturer, wholesaler, or distributor pursuant to a written contract between the retailer and manufacturer, wholesaler, or distributor that requires the retailer to display the manufacturer, wholesaler, or distributor's product or signage in a specified manner or location. Any discount or deferred payment received by a retailer from a distributor, wholesaler, or manufacturer for purchasing a product for sale at retail does not constitute gross receipts subject to the tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-1.6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"42263cc128c07628461aa776d4fa4b5c9ca04a2d16abf03aa7c3460631ede8ab","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-1.5","next":"us-sd/sdcl-10-45-1.7"},"notice":"GroundRules: Original legal text. Not legal advice."}