10-45-84. Fee or commission not subject to tax.
49 words·~1 min read·
/sd/title-10/chapter-10-45/10-45-84A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer does not constitute gross receipts subject to the tax imposed by this chapter.