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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-62

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 , § 2.

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In this chapter (40 sections)
  1. 10-46-41 · Determination of tax by secretary in absence of correct…
  2. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  3. 10-46-43 · Records maintained by retailers and users--Examination and…
  4. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  5. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  6. 10-46-46 · Restoration of revoked sales tax permit
  7. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  8. 10-46-48 · Revenue credited to general fund
  9. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  10. 10-46-50 · Floor laying service subject to tax
  11. 10-46-51 · Exemption of large boats subject to excise tax
  12. 10-46-52 · Exemption of gaming proceeds
  13. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  14. 10-46-55 · Exemption of natural gas transportation services by pipeline
  15. 10-46-56 · Exemption for the use of credit card processing services
  16. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  17. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  18. 10-46-59 · Inapplicability of tax
  19. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  20. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  21. 10-46-62 · Gross receipts from charge of interest exempted
  22. 10-46-63 · Exemption for use of certain rodeo services
  23. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  24. 10-46-65 · Exemptions
  25. 10-46-66 · Retail sales include auctions, consignments, products…
  26. 10-46-67 · Department authorized to issue direct payment permits to…
  27. 10-46-68 · Exemption for lodging house or hotel membership fees
  28. 10-46-69 · Tax on use of certain mobile telecommunications services
  29. 10-46-70 · Exemption of receipts received by the state and political…
  30. 10-46-71 · Exemption for sale of coins, currency, or bullion
  31. 10-46-72 · Relief from liability for failing to report tax at new…
  32. 10-46-73 · Exemption for nonprofit corporations created for fire…
  33. 10-46-74 · Exemption--Coaches
  34. 10-46-75 · Exemption--Certain services rendered to a partnership
  35. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  36. 10-46A-2 · Prime contractors and subcontractors subject to tax
  37. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  38. 10-46A-4 · Gross receipts defined--Items not deductible
  39. 10-46A-5 · Improvement without contract taxable when sold within four…
  40. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
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