State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-8410-45-84. Fee or commission not subject to tax. 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.
Source: SL 1996, ch 88, § 4; SL 2008, ch 51, § 26.
