{"data":{"id":"us-sd/sdcl-10-45-84","jurisdiction":"us-sd","citation":"SDCL § 10-45-84","heading":"Fee or commission not subject to tax.","body":"Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer 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/10-45-84","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"058b5bc56cd6412299ad0df0995f6ea8e09717fc58dc7bdbf1a73623183c67d6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-83","next":"us-sd/sdcl-10-45-85"},"notice":"GroundRules: Original legal text. Not legal advice."}