GroundRules
SDCL § 10-45-82: Gross receipts from charge of interest exempted.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45. RETAIL SALES AND SERVICE TAX
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON