Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-1.1 - Gross receipts not to include late charge fees

S.D. Codified Laws § 10-45-1.1

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-45-1.1 - Gross receipts not to include late charge fees

For purposes of the tax imposed by this chapter, gross receipts do not include any fees or other interest imposed by a retailer for late charges on overdue accounts, no account, or nonsufficient funds checks.

SDCL 10-45-1.1

SL 2002, ch 64, § 14.