The schedules for collection of the tax imposed by this chapter and chapter 10-52 shall be established in rule by the secretary of revenue pursuant to chapter 1-26. The schedules established by rule shall spread the tax proportionately on fractions of dollars.
S.D. Codified Laws § 10-45-23
Schedule for collection of tax from consumer
Applied in 1 court decision — leading case In Re the Appeal of the Sales Tax Refund Applications of Black Hills Power & Light Co. (1980)
Most recently applied in In Re the Appeal of the Sales Tax Refund Applications of Black Hills Power & Light Co. (November 1980)
Source: SL 1965, ch 288, § 2; SL 1969, ch 267, § 2; SL 1970, ch 168, § 3; SL 1973, ch 62, § 1; SL 1978, ch 72, § 38; SL 1979, ch 84, §§ 2, 4; SL 1980, ch 325, § 20; SL 1987, ch …
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.