South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-37 — Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user
If the purchasing wholesale distributor, retail dealer, or end user pays the amount authorized to be delayed by § 10-47B-32 to the supplier later than allowed by this chapter, the supplier may retain the entire two and one - fourth percent allowed by § 10-47B-34 .
Source: official text