South Dakota Statutes
§ 10-45-22 — Addition of tax to price of product or service.
Retailers may add the tax imposed by this chapter to the price of their product or service as provided by law. If no provision is made, the average equivalent of the tax may be added. Any person or retailer subject to taxation under this chapter may add the tax under this chapter, or the average equivalent thereof, to his price or charge.
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Related
Stumes v. Bloomberg
1996 SD 93 (South Dakota Supreme Court, 1996)
State Ex Rel. Van Emmerik v. Janklow
304 N.W.2d 700 (South Dakota Supreme Court, 1981)
Van Emmerik v. State
298 N.W.2d 804 (South Dakota Supreme Court, 1980)
In Re State Sales Tax Liability of Simpson
500 N.W.2d 624 (South Dakota Supreme Court, 1993)
State v. Bayer
378 N.W.2d 223 (South Dakota Supreme Court, 1985)
In re Appeal of Midland Ventures, Inc.
325 N.W.2d 300 (South Dakota Supreme Court, 1982)
First Northwestern Trust Co. v. United States
683 F. Supp. 1305 (D. South Dakota, 1988)
South Dakota Department of Revenue v. Capn's Galley of South Dakota, Inc. (In Re Capn's Galley of South Dakota, Inc.)
12 B.R. 924 (D. South Dakota, 1981)
Legislative History
SL 1935, ch 205, § 34; SL 1937, ch 252, § 1; SDC 1939, §§ 57.3304, 57.3305; SL 1965, ch 296, § 4; SL 1967, ch 329, § 3; SL 1982, ch 86, § 34; SL 1983, ch 90, § 1.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.