Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-68

Exemption for the sale of credit card processing services

Official textsdlegislature.gov

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of credit card processing services to retailers.

Last amended: Source: SL 1994, ch 100 , § 1.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  2. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  3. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  4. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  5. 10-45-47 · 10-45-47. Superseded
  6. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  7. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
  8. 10-45-52 · Tax proceeds credited to general fund
  9. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  10. 10-45-55 · Personal liability of officers, managers, or partners of…
  11. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  12. 10-45-57 · 10-45-57. Obsolete
  13. 10-45-58 · Materials used by floor laying as purchases for resale
  14. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  15. 10-45-61 · Exemption certificate--Responsibilities of…
  16. 10-45-62 · Exemption of large boats subject to excise tax
  17. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  18. 10-45-64 · Exemption of gaming proceeds
  19. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  20. 10-45-67 · Exemption of natural gas transportation services by pipeline
  21. 10-45-68 · Exemption for the sale of credit card processing services
  22. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  23. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  24. 10-45-71 · Passenger transportation gross receipts tax…
  25. 10-45-72 · Inapplicability of tax
  26. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  27. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  28. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  29. 10-45-82 · Gross receipts from charge of interest exempted
  30. 10-45-83 · Pawnbrokers not eligible for exemption
  31. 10-45-84 · Fee or commission not subject to tax
  32. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  33. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  34. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  35. 10-45-88 · Review and audit of temporary vendors
  36. 10-45-89 · Failure to maintain records--Revocation of temporary license
  37. 10-45-90 · Exemption for gross receipts from certain rodeo services
  38. 10-45-91 · Admissions to rodeos and related activities taxable
  39. 10-45-92 · Allowable deductions for auctioneers
  40. 10-45-93 · Exemption for gross receipts from international sale of…
Full table of contents →