South Dakota Statutes
§ 10-45-94 — Exemption for gross receipts from direct mail service.
South Dakota § 10-45-94
This text of South Dakota § 10-45-94 (Exemption for gross receipts from direct mail service.) 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 § 10-45-94 (2026).
Text
There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by a direct mail service for the cost of United States postage paid by the direct mail service if the cost of postage, including any markup that is reasonable and customary in the seller's industry, is listed by the direct mail service as a separate line item on the customer's bill. For the purposes of this section, a direct mail service is any business that prepares direct mail.
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Legislative History
SL 1998, ch 69, § 1; SL 2010, ch 59, § 1.
Nearby Sections
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§ 10-1-1.1
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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-94, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-94.