Exemption for the sale of credit card processing services

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of credit card processing services to retailers. Source: SL 1994, ch 100 , § 1. 10-45-69. Repealed by SL 1997, ch 68 , § 11. 10-45-69.1 to 10-45-69.10. Repealed by SL 2002, ch 63 , §§ 16 to 25. 10-45-70. Repealed by SL 2004, ch 94 , § 2.