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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:43

Sales by loan or finance companies

Official textsdlegislature.gov

Companies who repossess or acquire tangible personal property or any product transferred electronically in connection with their loan or finance business and who sell such property at retail are required to pay sales tax on the receipts.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1 (3). Law Implemented: SDCL 10-45-2 , 10-45 - 2.4 .

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In this chapter (40 sections)
  1. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  2. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  3. 64:06:01:25 · Interstate sales -- Originating in other states
  4. 64:06:01:26 · Repealed
  5. 64:06:01:27 · Repealed
  6. 64:06:01:28 · Repealed
  7. 64:06:01:29 · Municipal tax -- Administration and reporting
  8. 64:06:01:30 · Municipal tax -- No special permit required
  9. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  10. 64:06:01:32 · Repealed
  11. 64:06:01:33 · Permit for each place of business in state
  12. 64:06:01:34 · Credit for tax previously paid
  13. 64:06:01:35 · Required records for sales, rentals, and leases
  14. 64:06:01:36 · Repealed
  15. 64:06:01:37 · Refunds to consumers
  16. 64:06:01:38 · Relief agencies
  17. 64:06:01:39 · Return of tax reports and telecommunications access fees
  18. 64:06:01:40 · Preparation of return
  19. 64:06:01:41 · Returned merchandise
  20. 64:06:01:42 · Representing out of state dealers -- Extra permits
  21. 64:06:01:43 · Sales by loan or finance companies
  22. 64:06:01:44 · Sale of business permit not transferable
  23. 64:06:01:45 · Repealed
  24. 64:06:01:46 · Repealed
  25. 64:06:01:47 · Transferred
  26. 64:06:01:48 · Transferred
  27. 64:06:01:49 · Student sororities and fraternities
  28. 64:06:01:50 · Tax on gross receipts
  29. 64:06:01:51 · Repealed
  30. 64:06:01:52 · Transferred
  31. 64:06:01:54 · Temporary tax permits
  32. 64:06:01:55 · Temporary tax permit -- Application
  33. 64:06:01:56 · Bond -- Cancellation
  34. 64:06:01:57 · Transferred
  35. 64:06:01:58 · Reimbursement for expenditures
  36. 64:06:01:59 · Newspaper sales
  37. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  38. 64:06:01:61 · Application of sourcing rules
  39. 64:06:01:62 · Definition of terms used in sourcing rules
  40. 64:06:01:63 · General sourcing rules
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