Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-1.4 - Computation of tax to third decimal place

S.D. Codified Laws § 10-45-1.4

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Current through the 2024 Legislative Session
Section 10-45-1.4 - Computation of tax to third decimal place

In computing the tax to be remitted under this chapter as the result of any transaction, the tax amount shall be carried to the third decimal place. Amounts of tax less than one-half of one cent shall be disregarded and amounts of tax of one-half cent or more shall be considered an additional cent.

SDCL 10-45-1.4

SL 2002, ch 64, § 24.