{"data":{"id":"us-sd/sdcl-10-45-23","jurisdiction":"us-sd","citation":"SDCL § 10-45-23","heading":"Schedule for collection of tax from consumer.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-23","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9348b48d2b1f63f633777410efafe0ea94330c358b7a8658cbc098826656b457","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-22","next":"us-sd/sdcl-10-45-24"},"notice":"GroundRules: Original legal text. Not legal advice."}