South Dakota Statutes

§ 10-45-12.6 — Exemption for credit services by credit bureaus to certain financial institutions.

South Dakota § 10-45-12.6
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-12.6 (Exemption for credit services by credit bureaus to certain financial institutions.) 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 § 10-45-12.6 (2026).

Text

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 services by credit bureaus to financial institutions as defined in § 10-43-1 , which financial institutions are paying taxes pursuant to the provisions of chapter 10-43 .

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Legislative History

SL 1991, ch 102, § 1.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-12.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-12.6.