South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-23 — Schedule for collection of tax from consumer

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.

Last amended: 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 98 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text