S.D. Codified Laws § 34-45-9.1

Current through the 2024 Legislative Session

Section 34-45-9.1 - Retention of surcharges by prepaid wireless service seller during first three months

The prepaid wireless service seller may retain all the surcharges imposed by § 34-45-4.2 during the first three months this surcharge is effective. However, the prepaid wireless service seller shall report the collections retained during this month to the Department of Revenue.

SDCL 34-45-9.1

SL 2012, ch 188, §14.