Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer does not constitute gross receipts subject to the tax imposed by this chapter.
S.D. Codified Laws § 10-45-84
Fee or commission not subject to tax
Source: SL 1996, ch 88, § 4; SL 2008, ch 51, § 26.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.