South Dakota Administrative Rules on Pawnbrokers

Administrative Rules of South Dakota  Department of Revenue (Articles 64:01 to 64:80) Article 64:06 Sales Tax  Chapter 64:06:02 Services—Interpretive Rules (Refs & Annos) ARSD 64:06:02:50 64:06:02:50. Pawnbrokers. As used in this section, “pawnbroker” means a person who is primarily engaged in the business of lending money and who accepts tangible personal pro...