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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-84

Fee or commission not subject to tax

Official textsdlegislature.gov

Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer does not constitute gross receipts subject to the tax imposed by this chapter.

Last amended: Source: SL 1996, ch 88 , § 4; SL 2008, ch 51 , § 26.

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In this chapter (40 sections)
  1. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  2. 10-45-57 · 10-45-57. Obsolete
  3. 10-45-58 · Materials used by floor laying as purchases for resale
  4. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  5. 10-45-61 · Exemption certificate--Responsibilities of…
  6. 10-45-62 · Exemption of large boats subject to excise tax
  7. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  8. 10-45-64 · Exemption of gaming proceeds
  9. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  10. 10-45-67 · Exemption of natural gas transportation services by pipeline
  11. 10-45-68 · Exemption for the sale of credit card processing services
  12. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  13. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  14. 10-45-71 · Passenger transportation gross receipts tax…
  15. 10-45-72 · Inapplicability of tax
  16. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  17. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  18. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  19. 10-45-82 · Gross receipts from charge of interest exempted
  20. 10-45-83 · Pawnbrokers not eligible for exemption
  21. 10-45-84 · Fee or commission not subject to tax
  22. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  23. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  24. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  25. 10-45-88 · Review and audit of temporary vendors
  26. 10-45-89 · Failure to maintain records--Revocation of temporary license
  27. 10-45-90 · Exemption for gross receipts from certain rodeo services
  28. 10-45-91 · Admissions to rodeos and related activities taxable
  29. 10-45-92 · Allowable deductions for auctioneers
  30. 10-45-93 · Exemption for gross receipts from international sale of…
  31. 10-45-94 · Exemption for gross receipts from direct mail service
  32. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  33. 10-45-96 · Tax on gross receipts of professional employer…
  34. 10-45-97 · Professional employer organization defined
  35. 10-45-98 · Temporary help services not subject to § 10-45-96
  36. 10-45-99 · Definitions
  37. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  38. 10-45-101 · Requirements for extension
  39. 10-45-102 · Extension applies to full costs and installation fees
  40. 10-45-103 · Application for extension permit--Permit nontransferable
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