10-45-84. Fee or commission not subject to tax.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. Source: SL 1996, ch 88, §4; SL 2008, ch 51, §26.
South Dakota Legal Code