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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-82

Gross receipts from charge of interest exempted

Official textsdlegislature.gov

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 .

Last amended: Source: SL 1996, ch 88 , § 1.

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In this chapter (40 sections)
  1. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  2. 10-45-55 · Personal liability of officers, managers, or partners of…
  3. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  4. 10-45-57 · 10-45-57. Obsolete
  5. 10-45-58 · Materials used by floor laying as purchases for resale
  6. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  7. 10-45-61 · Exemption certificate--Responsibilities of…
  8. 10-45-62 · Exemption of large boats subject to excise tax
  9. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  10. 10-45-64 · Exemption of gaming proceeds
  11. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  12. 10-45-67 · Exemption of natural gas transportation services by pipeline
  13. 10-45-68 · Exemption for the sale of credit card processing services
  14. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  15. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  16. 10-45-71 · Passenger transportation gross receipts tax…
  17. 10-45-72 · Inapplicability of tax
  18. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  19. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  20. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  21. 10-45-82 · Gross receipts from charge of interest exempted
  22. 10-45-83 · Pawnbrokers not eligible for exemption
  23. 10-45-84 · Fee or commission not subject to tax
  24. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  25. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  26. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  27. 10-45-88 · Review and audit of temporary vendors
  28. 10-45-89 · Failure to maintain records--Revocation of temporary license
  29. 10-45-90 · Exemption for gross receipts from certain rodeo services
  30. 10-45-91 · Admissions to rodeos and related activities taxable
  31. 10-45-92 · Allowable deductions for auctioneers
  32. 10-45-93 · Exemption for gross receipts from international sale of…
  33. 10-45-94 · Exemption for gross receipts from direct mail service
  34. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  35. 10-45-96 · Tax on gross receipts of professional employer…
  36. 10-45-97 · Professional employer organization defined
  37. 10-45-98 · Temporary help services not subject to § 10-45-96
  38. 10-45-99 · Definitions
  39. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  40. 10-45-101 · Requirements for extension
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