South Dakota Statutes
§ 10-45-2.3 — Conditional or installment sales--Actual cash receipts subject to tax.
South Dakota § 10-45-2.3
This text of South Dakota § 10-45-2.3 (Conditional or installment sales--Actual cash receipts subject to tax.) 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 § 10-45-2.3 (2026).
Text
For purposes of the tax imposed by this chapter, on any sale made under a conditional sales contract, or under other forms of sale wherein the payment of the principal sum is extended over a period longer than sixty days from the date of sale, only the portion of the sale amount that has actually been received in cash by the retailer during each reporting period is subject to the tax imposed by this chapter.
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Legislative History
SL 2002, ch 64, § 17.
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Bluebook (online)
South Dakota § 10-45-2.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-2.3.