South Dakota Statutes
§ 10-45-1.4 — Computation of tax to third decimal place.
South Dakota § 10-45-1.4
This text of South Dakota § 10-45-1.4 (Computation of tax to third decimal place.) 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 § 10-45-1.4 (2026).
Text
In computing the tax to be remitted under this chapter as the result of any transaction, the tax amount shall be carried to the third decimal place. Amounts of tax less than one - half of one cent shall be disregarded and amounts of tax of one - half cent or more shall be considered an additional cent.
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Legislative History
SL 2002, ch 64, § 24.
Nearby Sections
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Bluebook (online)
South Dakota § 10-45-1.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-1.4.