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99 chapters · 1,878 sections in this title.
SDCL § 10-45-1 Definition of terms
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Terms used in this chapter mean: (1) "Agricultural purposes," the producing, raising, growing, or harvesting of food or fiber upon agricultural land, including dairy products, livestock, and crops. The services of custom harvesters, chemical applicators, fertilizer spreaders, hay…
SDCL § 10-45-1.1 Gross receipts not to include late charge fees
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For purposes of the tax imposed by this chapter, gross receipts do not include any fees or other interest imposed by a retailer for late charges on overdue accounts, no account, or nonsufficient funds checks. Source: SL 2002, ch 64 , § 14.
SDCL § 10-45-1.10 Distinct and identifiable products--Exclusions
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For the purposes of this chapter, the phrase, distinct and identifiable products, does not include: (1) Packaging, including containers, boxes, sacks, bags, bottles, wrapping, labels, tags, and instruction guides, that accompany the retail sale of the products and are incidental …
SDCL § 10-45-1.11 One nonitemized price--Exclusions
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For the purposes of this chapter, the phrase, one nonitemized price, does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including an invoice,…
