Fee or commission not subject to tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Retail Sales And Service Tax
  5. Fee or commission not subject to tax.

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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.

Source: SL 1996, ch 88, §4; SL 2008, ch 51, §26.


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