Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:50

Pawnbrokers

Official textsdlegislature.gov

lrpr14533 lrpr14296
2
0
2008-09-08T19:16:00Z
2008-09-08T19:16:00Z
1
149
852
State of South Dakota
7
1
1000
10.6839
Clean
Clean
MicrosoftInternetExplorer4
64:06:02:50. Pawnbrokers . As used in this section,
"pawnbroker" means a person who is primarily engaged in the business of lending money and who accepts tangible personal property or any product transferred electronically as security for the loan. If the property is redeemed within a specified time, sales tax applies to any commission, storage fees, or other similar charges made by the pawnbroker. If payment is not made within the specified time, the property is forfeited to the pawnbroker, to whom title to the property passes. If the pawn broker thereafter sells the property at retail, the gross receipts are subject to sales tax.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; 22 SDR 6, effective July 23, 1995; 22 SDR 43, effective October 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-12.1.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:06:02:30 · Repealed
  2. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  3. 64:06:02:32 · Florists and nursery operators
  4. 64:06:02:33 · Repealed
  5. 64:06:02:34 · Freight, delivery, and other transportation charges
  6. 64:06:02:35 · Repealed
  7. 64:06:02:36 · Repealed
  8. 64:06:02:37 · Repealed
  9. 64:06:02:38 · Garage and service stations
  10. 64:06:02:39 · Garage and service stations -- Resale
  11. 64:06:02:40 · Janitorial supplies and services
  12. 64:06:02:41 · Jewelers and watch repair
  13. 64:06:02:42 · Linen and towel supply
  14. 64:06:02:43 · Machine work
  15. 64:06:02:44 · Mattress rebuilding
  16. 64:06:02:45 · Oculists and ophthalmologists
  17. 64:06:02:46 · Repealed
  18. 64:06:02:47 · Repealed
  19. 64:06:02:48 · Repealed
  20. 64:06:02:49 · Repealed
  21. 64:06:02:50 · Pawnbrokers
  22. 64:06:02:51 · Pet grooming
  23. 64:06:02:52 · Photographers, photo developers, and finishers
  24. 64:06:02:53 · Practitioners in healing arts
  25. 64:06:02:54 · Repealed
  26. 64:06:02:55 · Repealed
  27. 64:06:02:56 · Repealed
  28. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  29. 64:06:02:58 · Repair services
  30. 64:06:02:59 · Retirement and nursing homes
  31. 64:06:02:60 · Shoe repairers
  32. 64:06:02:61 · Repealed
  33. 64:06:02:62 · Repealed
  34. 64:06:02:63 · Tire treading
  35. 64:06:02:64 · Upholsterers
  36. 64:06:02:65 · Sales to veterinarians
  37. 64:06:02:66 · Repealed
  38. 64:06:02:67 · Repealed
  39. 64:06:02:68 · Repealed
  40. 64:06:02:69 · Repealed
Full table of contents →