South Dakota Statutes
§ 10-45-68 — Exemption for the sale of credit card processing services.
South Dakota § 10-45-68
This text of South Dakota § 10-45-68 (Exemption for the sale of credit card processing services.) 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 § 10-45-68 (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 card processing services to retailers.
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Legislative History
SL 1994, ch 100, § 1.
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Bluebook (online)
South Dakota § 10-45-68, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-68.