S.D. Codified Laws § 10-45-68

Current through the 2024 Legislative Session

Section 10-45-68 - Exemption for the sale of credit card processing services

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of credit card processing services to retailers.

SDCL 10-45-68

SL 1994, ch 100, § 1.