South Dakota § 10-46-2.7 - Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
Full text of South Dakota South Dakota Codified Laws § 10-46-2.7 — Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception., with citation guidance and answers to common questions.
§ 10-46-2.7. Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
There are hereby exempted from the provisions of this chapter and the tax imposed by it, gross receipts received by a retailer from a manufacturer, wholesaler, or distributor pursuant to a written contract between the retailer and manufacturer, wholesaler, or distributor that requires the retailer to display the manufacturer, wholesaler, or distributor's product or signage in a specified manner or location. Any discount or deferred payment received by a retailer from a distributor, wholesaler, or manufacturer for purchasing a product for sale at retail does not constitute gross receipts subject to the tax imposed by this chapter.
Source: SL 2003, ch 62, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-46-2.7
What does South Dakota Codified Laws § 10-46-2.7 cover?
Section 10-46-2.7 ("Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-46-2.7?
A common citation format is "South Dakota Codified Laws § 10-46-2.7" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-46-2.7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.