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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-83 Pawnbrokers not eligible for exemption.
Universal Citation: SD Codified L § 10-45-83 (2017)
10-45-83. Pawnbrokers not eligible for exemption. The provisions of §§ 10-45-82 and 10-46-62 do not apply to the gross receipts from interest paid any pawnbroker from the tax imposed by chapters 10-45 and 10-46. For the purposes of this section, a pawnbroker means any person who is engaged in the business of lending money and who accepts the possession of tangible personal property or any product transferred electronically as security for the loan.
Source: SL 1996, ch 88, § 3; SL 2008, ch 51, § 25.
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