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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - Use Tax
§ 10-46-62 Gross receipts from charge of interest exempted.
Universal Citation: SD Codified L § 10-46-62 (2017)
10-46-62. Gross receipts from charge of interest exempted. There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in § 54-3-1.
Source: SL 1996, ch 88, § 2.
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