South Dakota Statutes
§ 10-46-31 — Amounts of tax paid on conditional sales or installment contract receipts.
South Dakota § 10-46-31
This text of South Dakota § 10-46-31 (Amounts of tax paid on conditional sales or installment contract receipts.) 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 § 10-46-31 (2026).
Text
If tangible personal property or any product transferred electronically is sold under a conditional sales contract, or under any other form of sale wherein the payment of the principal sum, or a part thereof, is extended over a period longer than sixty days from the date of the sale thereof, the retailer may collect and remit for each month that portion of the tax equal to the rate of tax as provided for in this chapter of that portion of the purchase price actually received during the month.
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Legislative History
SL 1939, ch 276, § 11; SDC Supp 1960, § 57.4310; SL 2001, ch 56, § 12; SL 2008, ch 51, § 56.
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Bluebook (online)
South Dakota § 10-46-31, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-31.