South Dakota Code § 10-45-83

Pawnbrokers not eligible for exemption
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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.

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