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§ 10-45-22 Addition of tax to price of product or service.

SD Codified L § 10-45-22 (2019) (N/A)
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10-45-22. Addition of tax to price of product or service. Retailers may add the tax imposed by this chapter to the price of their product or service as provided by law. If no provision is made, the average equivalent of the tax may be added. Any person or retailer subject to taxation under this chapter may add the tax under this chapter, or the average equivalent thereof, to his price or charge.

Source: SL 1935, ch 205, § 34; SL 1937, ch 252, § 1; SDC 1939, §§ 57.3304, 57.3305; SL 1965, ch 296, § 4; SL 1967, ch 329, § 3; SL 1982, ch 86, § 34; SL 1983, ch 90, § 1.

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§ 10-45-21 Tax additional to other occupation and privilege taxes.
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§ 10-45-23 Schedule for collection of tax from consumer.