Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-12.6 - Exemption for credit services by credit bureaus to certain financial institutions

S.D. Codified Laws § 10-45-12.6

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Current through the 2024 Legislative Session
Section 10-45-12.6 - 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, gross receipts from the sale of credit services 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.

SDCL 10-45-12.6

SL 1991, ch 102, § 1.