South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:43 - Sales by loan or finance companies
Universal Citation: SD Admin Rules 64:06:01:43
Current through Register Vol. 51, page 43, September 23, 2024
Companies who repossess or acquire tangible personal property or any product transferred electronically in connection with their loan or finance business and who sell such property at retail are required to pay sales tax on the receipts.
General Authority: SDCL 10-45-47.1(3).
Law Implemented: SDCL 10-45-2, 10-45.2.4.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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