South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-22 — Addition of tax to price of product or service

Retailers may add the tax imposed by this chapter to the price of their product or service as provided by law. If no provision is made, the average equivalent of the tax may be added. Any person or retailer subject to taxation under this chapter may add the tax under this chapter, or the average equivalent thereof, to his price or charge.

Last amended: Source: SL 1935, ch 205 , § 34; SL 1937, ch 252 , § 1; SDC 1939, §§ 57.3304, 57.3305; SL 1965, ch 296 , § 4; SL 1967, ch 329 , § 3; SL 1982, ch 86 , § 34; SL 1983, ch 90 , § 1.

Source: official text