10-46-6.2. Exemption for credit services by credit bureaus to certain financial institutions.There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of credit services provided by credit bureaus to financial institutions as defined in §10-43-1, which financial institutions are paying taxes pursuant to the provisions of chapter 10-43. Source: SL 1991, ch 102, §2.
South Dakota Legal Code