South Dakota Statutes

§ 10-45-1.11 — One nonitemized price--Exclusions.

South Dakota § 10-45-1.11
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-1.11 (One nonitemized price--Exclusions.) 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 § 10-45-1.11 (2026).

Text

For the purposes of this chapter, the phrase, one nonitemized price, does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card, or price list.

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Legislative History

SL 2007, ch 58, § 4.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-1.11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-1.11.