S.D. Codified Laws § 34-45-9
Current through the 2024 Legislative Session
The service provider and prepaid wireless service seller may deduct and retain two percent of the collected amount or twenty-five dollars, whichever amount is greater, each month as the cost of administration for collecting the surcharge imposed by §§ 34-45-4 and 34-45-4.2. No service provider or prepaid wireless service seller may deduct or retain the amount authorized by this section if the service provider or prepaid wireless service seller does not, in accordance with §§ 34-45-8.2 and 34-45-8.3, timely file the return or report due by electronic means or does not timely remit the surcharge due by electronic means.
SDCL 34-45-9