For any tax collected by the department on behalf of another entity, the department may charge the entity an administrative fee for collecting the tax.
S.D. Codified Laws § 10-59-52
Fee for collecting tax on behalf of another entity
Source: SL 2013, ch 57, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.