10-45-1.4. Computation of tax to third decimal place.In computing the tax to be remitted under this chapter as the result of any transaction, the tax amount shall be carried to the third decimal place. Amounts of tax less than one-half of one cent shall be disregarded and amounts of tax of one-half cent or more shall be considered an additional cent. Source: SL 2002, ch 64, §24.
South Dakota Legal Code