South Dakota Statutes
§ 10-45-1.1 — Gross receipts not to include late charge fees.
South Dakota § 10-45-1.1
This text of South Dakota § 10-45-1.1 (Gross receipts not to include late charge fees.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-1.1 (2026).
Text
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.
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Legislative History
SL 2002, ch 64, § 14.
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Bluebook (online)
South Dakota § 10-45-1.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-1.1.