The prepaid wireless service seller may retain all the surcharges imposed by § 34-45-4.2 during the first three months this surcharge is effective. However, the prepaid wireless service seller shall report the collections retained during this month to the Department of Revenue.
S.D. Codified Laws § 34-45-9.1
Retention of surcharges by prepaid wireless service seller during first three months
Source: SL 2012, ch 188, § 14.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.