State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-68

10-45-68. Exemption for the sale of credit card processing services. There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of credit card processing services to retailers.

Source: SL 1994, ch 100, § 1.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-68

10-45-68. Exemption for the sale of credit card processing services. There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of credit card processing services to retailers.

Source: SL 1994, ch 100, § 1.