State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-1-1

10-45-1.1. Gross receipts not to include late charge fees. 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.

Source: SL 2002, ch 64, § 14.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-1-1

10-45-1.1. Gross receipts not to include late charge fees. 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.

Source: SL 2002, ch 64, § 14.