{"data":{"id":"us-sd/sdcl-10-45-82","jurisdiction":"us-sd","citation":"SDCL § 10-45-82","heading":"Gross receipts from charge of interest exempted.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-82","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8495bbbb051b1288b3d2f0a11eee96fc38dc0261c58aef94e7494cc226243d64","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-81","next":"us-sd/sdcl-10-45-83"},"notice":"GroundRules: Original legal text. Not legal advice."}