Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-83

Pawnbrokers not eligible for exemption

Official textsdlegislature.gov

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.

Last amended: Source: SL 1996, ch 88 , § 3; SL 2008, ch 51 , § 25.

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. 10-45-55 · Personal liability of officers, managers, or partners of…
  2. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  3. 10-45-57 · 10-45-57. Obsolete
  4. 10-45-58 · Materials used by floor laying as purchases for resale
  5. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  6. 10-45-61 · Exemption certificate--Responsibilities of…
  7. 10-45-62 · Exemption of large boats subject to excise tax
  8. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  9. 10-45-64 · Exemption of gaming proceeds
  10. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  11. 10-45-67 · Exemption of natural gas transportation services by pipeline
  12. 10-45-68 · Exemption for the sale of credit card processing services
  13. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  14. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  15. 10-45-71 · Passenger transportation gross receipts tax…
  16. 10-45-72 · Inapplicability of tax
  17. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  18. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  19. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  20. 10-45-82 · Gross receipts from charge of interest exempted
  21. 10-45-83 · Pawnbrokers not eligible for exemption
  22. 10-45-84 · Fee or commission not subject to tax
  23. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  24. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  25. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  26. 10-45-88 · Review and audit of temporary vendors
  27. 10-45-89 · Failure to maintain records--Revocation of temporary license
  28. 10-45-90 · Exemption for gross receipts from certain rodeo services
  29. 10-45-91 · Admissions to rodeos and related activities taxable
  30. 10-45-92 · Allowable deductions for auctioneers
  31. 10-45-93 · Exemption for gross receipts from international sale of…
  32. 10-45-94 · Exemption for gross receipts from direct mail service
  33. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  34. 10-45-96 · Tax on gross receipts of professional employer…
  35. 10-45-97 · Professional employer organization defined
  36. 10-45-98 · Temporary help services not subject to § 10-45-96
  37. 10-45-99 · Definitions
  38. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  39. 10-45-101 · Requirements for extension
  40. 10-45-102 · Extension applies to full costs and installation fees
Full table of contents →