South Dakota Statutes
§ 10-45-84 — Fee or commission not subject to tax.
Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer does not constitute gross receipts subject to the tax imposed by this chapter.
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South Dakota § 10-45-84 (Fee or commission not subject to tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1996, ch 88, § 4; SL 2008, ch 51, § 26.
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