South Dakota

10-45-1. Definition of terms.

10-45-1.1. Gross receipts not to include late charge fees.

10-45-1.2. Gross receipts not to include refunded sale price of property.

10-45-1.3. Gross receipts not to include credit or trade-in value of certain personal property.

10-45-1.4. Computation of tax to third decimal place.

10-45-1.5. Lease or rental defined--Exclusions.

10-45-1.6. Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.

10-45-1.7. Certain nontaxable portions of bundled telecommunications transactions subject to tax.

10-45-1.8. Entire gross receipts from sale of bundled transactions subject to tax.

10-45-1.9. Bundled transaction defined.

10-45-1.10. Distinct and identifiable products--Exclusions.

10-45-1.11. One nonitemized price--Exclusions.

10-45-1.12. Bundled transaction--Exclusions.

10-45-1.13. De minimis defined.

10-45-1.14. Gross receipts defined.

10-45-1.15. Conditions under which gross receipts include consideration retailer received from third parties.

10-45-1.16. Exclusions from definition of gross receipts.

10-45-1.17. Telecommunications service defined.

10-45-1.18. Definition of terms related to telecommunications service and ancillary services.

10-45-1.19. Gross receipts excludes tax imposed by certain chapters and sections.

10-45-1.20. Gross receipts--Exemption--Certain services rendered to a partnership.

10-45-2. Tax on sale of tangible property.

10-45-2.1. Tax on sales of sectional homes--Sectional homes defined.

10-45-2.2. Materials incorporated in construction work--Restriction on application of rate increase.

10-45-2.3. Conditional or installment sales--Actual cash receipts subject to tax.

10-45-2.4. Tax on products transferred electronically.

10-45-2.5. Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.

10-45-2.6. Definition of terms used in § 10-45-2.5.

10-45-2.7. Retailers processing orders electronically.

10-45-2.8. Retailers that are part of controlled group.

10-45-2.9. Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.

10-45-3. 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.

10-45-3.1. 10-45-3.1. Repealed by SL 1982, ch 112, § 1.

10-45-3.2. 10-45-3.2, 10-45-3.3. Repealed by SL 2006, ch 58, §§ 16, 17, eff. April 1, 2006.

10-45-3.3. 10-45-3.3. Repealed by SL 2006, ch 58, § 17, eff. April 1, 2006.

10-45-3.4. Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.

10-45-3.5. Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.

10-45-4. Tax on receipts from business services.

10-45-4.1. Services subject to taxation.

10-45-4.2. Certain purchases considered for resale purposes.

10-45-5. Tax on receipts from specific enumerated businesses and services.

10-45-5.1. Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.

10-45-5.2. Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax.

10-45-5.3. Tax on oil and gas field services.

10-45-5.4. 10-45-5.4. Repealed by SL 2005, ch 72, § 3.

10-45-5.5. Chemicals purchased for use by lawn and garden services considered purchases for resale.

10-45-5.6. Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.

10-45-6. Tax on utility services.

10-45-6.1. Tax on intrastate, interstate, or international telecommunications service--Exemptions.

10-45-6.2. Tax on certain mobile telecommunications services.

10-45-6.3. Call center defined--Exclusions.

10-45-7. Tax on room or parking site rentals to transient guests.

10-45-7.1. Exemption for lodging house or hotel membership fees.

10-45-8. Tax on admissions to amusements, athletic contests, or events.

10-45-8.1. 10-45-8.1. Repealed by SL 1987, ch 102, § 2.

10-45-8.2. Repealed by SL 2012, ch 67, § 1.

10-45-9. Constitutional and statutory exemptions from taxation.

10-45-9.1. Exemption of property sold for lease.

10-45-10. Exemption of sales to United States, states, municipalities, charities, and Indian tribes.

10-45-10.1. 10-45-10.1. Repealed by SL 1979, ch 84, § 13.

10-45-10.2. 10-45-10.2. Repealed by SL 1995, ch 68, § 10.

10-45-10.3. Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.

10-45-10.4. Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.

10-45-11. Exemption of fuel sales otherwise taxed.

10-45-11.1. Exemption of goods and services furnished to meet warranty obligation without charge.

10-45-11.2. Exemption of sales of motor vehicles exempt from excise tax.

10-45-11.3. 10-45-11.3. Repealed by SL 1995, ch 68, § 11.

10-45-12. 10-45-12. Repealed by SL 1981, ch 103, § 2.

10-45-12.1. Services specifically exempt from tax.

10-45-12.2. Exemption of engineering, architectural, and surveying services.

10-45-12.3. 10-45-12.3. Repealed by SL 2003, ch 61, § 3.

10-45-12.4. Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.

10-45-12.5. Exemption of certain sales commissions.

10-45-12.6. Exemption for credit services by credit bureaus to certain financial institutions.

10-45-12.7. Exemption for gross receipts of person officiating amateur sporting event.

10-45-13. Exemption of receipts used for civic and nonprofit associations and purposes.

10-45-13.1. Exemption of membership organizations.

10-45-13.2. Exemption of fair market value of personal property or service given without charge to exempt organization.

10-45-13.3. Exemption of lottery tickets.

10-45-13.4. Exemption of gross receipts from library copying charges.

10-45-13.5. Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.

10-45-14. Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.

10-45-14.1. 10-45-14.1. Repealed by SL 2005, ch 72, § 1.

10-45-14.2. Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.

10-45-14.3. 10-45-14.3. Repealed by SL 2005, ch 72, § 2.

10-45-14.4. Packaging and container materials as tax exempt raw material.

10-45-14.5. Packaging and container materials sold to retailers exempt.

10-45-14.6. Exemption of hospital meals paid for by public entity.

10-45-14.7. Exemption of authorized purchases made with food stamps.

10-45-14.8. Exemption of authorized purchases of food.

10-45-14.9. Exemption of certain insulin sales.

10-45-14.10. Exemption of certain drugs.

10-45-14.11. Exemption of certain durable medical equipment and prosthetic devices.

10-45-14.12. Exemption of certain medical devices.

10-45-15. Exemption of seed used for agricultural purposes.

10-45-15.1. 10-45-15.1. Repealed by SL 1995, ch 68, § 14.

10-45-16. Exemption of commercial fertilizer used for agricultural purposes.

10-45-16.1. Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.

10-45-16.2. Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.

10-45-16.3. Exemption of gross receipts from rental of agricultural devices owned by conservation district.

10-45-16.4. 10-45-16.4, 10-45-17. Repealed by SL 1995, ch 68, §§ 15, 16.

10-45-16.5. Exemption of soil amendments--Qualification.

10-45-18. Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.

10-45-18.1. Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.

10-45-18.2. Exemption of gross receipts from sales of certain animals.

10-45-18.3. Exemption of gross receipts from sale of feed and bedding for certain animals.

10-45-18.4. Exemption for sale of certain live nondomestic animals.

10-45-18.5. Exemption for sale of feed for certain nondomestic animals.

10-45-18.6. Exemption for sale of swine or cattle semen.

10-45-19. Exemption of fuel used for agricultural or railroad purposes.

10-45-19.1. Power charges for irrigation pumps exempt.

10-45-19.2. 10-45-19.2. Repealed by SL 1995, ch 68, § 19.

10-45-19.3. Exemption of bulk water for domestic use.

10-45-20. Exemptions applied to taxable services.

10-45-20.1. Exemption of payments between members of controlled group--Exception.

10-45-20.2. Exemption of payments between members of controlled group--Reimbursement for third-party services to group.

10-45-20.3. Controlled group defined.

10-45-20.4. 10-45-20.4. Repealed by SL 1989, ch 109, § 3.

10-45-20.5. Exemption of gross receipts from sale of services rendered--Exception.

10-45-20.6. Exemption of gross receipts from sale of certain replacement parts.

10-45-20.7. 10-45-20.7, 10-45-20.8. Repealed by SL 1995, ch 68, §§ 20, 21.

10-45-21. Tax additional to other occupation and privilege taxes.

10-45-22. Addition of tax to price of product or service.

10-45-23. Schedule for collection of tax from consumer.

10-45-24. Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.

10-45-25. Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.

10-45-26. Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.

10-45-27. 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10, eff. Feb. 6, 2006.

10-45-27.1. 10-45-27.1. Repealed by SL 2006, ch 61, § 10, eff. Feb. 6, 2006.

10-45-27.2. Collection allowance credit for collecting sales tax.

10-45-27.3. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-45-28. 10-45-28. Repealed by SL 2007, ch 65, § 2.

10-45-28.1. 10-45-28.1. Repealed by SL 1995, ch 68, § 22.

10-45-29. Deduction allowed for sales refunds.

10-45-29.1. Deduction allowed attorneys and accountants for amounts spent on behalf of clients.

10-45-30. Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund.

10-45-30.1. Cash basis reporting and payment.

10-45-30.2. Accrual basis reporting and payment.

10-45-31. Receipts not issued for taxes remitted.

10-45-32. 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27.

10-45-34. 10-45-34. Repealed by SL 2010, ch 69, § 5.

10-45-35. Appeals from decisions of secretary.

10-45-36. 10-45-36. Repealed by SL 2010, ch 69, § 6.

10-45-37. Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.

10-45-38. 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28.

10-45-42. Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.

10-45-43. 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29.

10-45-45. Records preserved by persons subject to tax--Inspection by department.

10-45-46. 10-45-46. Repealed by SL 1978, ch 70, § 7.

10-45-47. 10-45-47. Superseded.

10-45-47.1. Promulgation of rules.

10-45-48. 10-45-48. Repealed by SL 1984, ch 86, § 2.

10-45-48.1. Violation of chapter as criminal offense--Classification.

10-45-49. 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6.

10-45-52. Tax proceeds credited to general fund.

10-45-53. 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30.

10-45-55. Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.

10-45-56. 10-45-56. Repealed by SL 1995, ch 94, § 1.

10-45-57. 10-45-57. Obsolete.

10-45-58. Materials used by floor laying as purchases for resale.

10-45-59. 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24.

10-45-61. Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.

10-45-61.1. Exemption certificate--Timing--Alternative Information.

10-45-62. Exemption of large boats subject to excise tax.

10-45-63. 10-45-63. Repealed by SL 1995, ch 68, § 25.

10-45-64. Exemption of gaming proceeds.

10-45-65. 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27.

10-45-67. Exemption of natural gas transportation services by pipeline.

10-45-68. Exemption for the sale of credit card processing services.

10-45-69. 10-45-69. Repealed by SL 1997, ch 68, § 11.

10-45-69.1. 10-45-69.1 to 10-45-69.10. Repealed by SL 2002, ch 63, §§ 16 to 25.

10-45-70. 10-45-70. Repealed by SL 2004, ch 94, § 2.

10-45-71. Passenger transportation gross receipts tax imposed--Transportation to be within state.

10-45-72. Inapplicability of tax.

10-45-73. 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10.

10-45-80. 10-45-80. Repealed by SL 1997, ch 69, § 1.

10-45-81. 10-45-81. Repealed by SL 2004, ch 94, § 11.

10-45-82. Gross receipts from charge of interest exempted.

10-45-83. Pawnbrokers not eligible for exemption.

10-45-84. Fee or commission not subject to tax.

10-45-85. Temporary vendor to maintain inventory records--Violation as misdemeanor.

10-45-86. Temporary vendor to maintain sales receipts--Violation as misdemeanor.

10-45-87. Temporary vendor to furnish list of suppliers--Violation as misdemeanor.

10-45-88. Review and audit of temporary vendors.

10-45-89. Failure to maintain records--Revocation of temporary license.

10-45-90. Exemption for gross receipts from certain rodeo services.

10-45-91. Admissions to rodeos and related activities taxable.

10-45-92. Allowable deductions for auctioneers.

10-45-92.1. Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.

10-45-93. Exemption for gross receipts from international sale of agricultural and industrial equipment.

10-45-94. Exemption for gross receipts from direct mail service.

10-45-94.1. Direct mail defined.

10-45-95. Materials purchased by locksmiths are purchases for resale.

10-45-96. Tax on gross receipts of professional employer organization--Deduction available.

10-45-97. Professional employer organization defined.

10-45-98. Temporary help services not subject to § 10-45-96.

10-45-99. Definitions.

10-45-100. Extension for remitting sales and use tax on manufacturing equipment.

10-45-101. Requirements for extension.

10-45-102. Extension applies to full costs and installation fees.

10-45-103. Application for extension permit--Permit nontransferable.

10-45-104. Secretary to prescribe form and documentation requirements.

10-45-105. Fraudulent claim--Tax due constitutes lien in favor of state.

10-45-106. Right to hearing on denial of extension request.

10-45-107. Promulgation of rules regarding filing extensions.

10-45-108. Sourcing of sales and services.

10-45-109. Registration and tax collection does not create nexus for other taxes.

10-45-110. Exemption for sale of coins, currency, or bullion.

10-45-111. Relief from liability for failing to collect tax at new rate--Conditions.

10-45-112. Exemption for nonprofit corporations created for fire protection.

10-45-113. Exemption for small sales by minors.

10-45-114. Exemption--Coaches.

10-45A-1. Definition of terms.

10-45A-1.1. Reduction in income allowed for taxes paid--Determination of amount.

10-45A-2. Refund of sales and service tax to elderly and disabled persons.

10-45A-2.1. Refund denied after refund of real property taxes.

10-45A-3. Right to file lost on death--Filing by guardian or attorney.

10-45A-4. Relief limited to one claimant per household--Secretary to resolve disputes.

10-45A-5. Refund amounts for single-member households.

10-45A-6. Refund amounts for multiple-member households.

10-45A-7. Secretary to prepare table.

10-45A-8. Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.

10-45A-9. Claim computed by department at election of claimant.

10-45A-10. Documentary evidence with claim.

10-45A-11. Secretary to determine disability claims.

10-45A-12. Death of claimant--Disposition of claim.

10-45A-13. Proration of funds insufficient to pay all claims.

10-45A-14. Denial of claim--Hearing before secretary of revenue--Appeals.

10-45A-15. Fraudulent claims--Recovery of excess payment--Filing as petty offense.

10-45A-16. Promulgation of rules.

10-45B-1. 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015.

10-45B-1.2. 10-45B-1.2. Repealed by SL 2006, ch 52, § 2.

10-45B-1.3. 10-45B-1.3 to 10-45B-2.4. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015.

10-45B-3. 10-45B-3. Repealed by SL 1994, ch 101, § 3.

10-45B-4. 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3, 5, 6.

10-45B-6. 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015.

10-45B-6.1. 10-45B-6.1. Repealed by SL 2010, ch 61, § 7.

10-45B-6.2. 10-45B-6.2. Repealed by SL 1997, ch 70, § 6.

10-45B-7. 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015.

10-45B-8.1. 10-45B-8.1 to 10-45B-8.3. Repealed by SL 2010, ch 61, §§ 11, 13, 15.

10-45B-8.4. 10-45B-8.4 to 10-45B-20. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015.

10-45C-1. Definitions.

10-45C-2. Legislative findings.

10-45C-3. Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives.

10-45C-4. Relationship to state law.

10-45C-5. Agreement requirements.

10-45C-6. Cooperating sovereigns.

10-45C-7. Seller and third party liability.

10-45C-8. Short title.

10-45C-9. Seller registering to collect sales and use tax not liable for uncollected tax--Exception.

10-45C-10. Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.

10-45C-11. Provisions not applicable to matters relating to unresolved audits or paid taxes.

10-45C-12. Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.

10-45C-13. Provisions applicable to taxes due from seller in capacity as seller.

10-45C-14. 10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2.

10-45C-16. 10-45C-16. Repealed by SL 2013, ch 57, § 2.

10-45D-1. Definitions.

10-45D-2. Tax on gross receipts of certain visitor-related businesses.

10-45D-2.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

10-45D-3. Tax revenue to be deposited in tourism promotion fund.

10-45D-4. Lodging establishments.

10-45D-5. Campgrounds.

10-45D-6. Visitor attractions.

10-45D-7. Spectator events.

10-45D-8. Nonprofit organizations exempt.

10-45D-8.1. Receipts from nonprofit shooting range exempt.

10-45D-9. Administration by department.

10-45D-10. 10-45D-10, 10-45D-10.1. Repealed by SL 2006, ch 61, §§ 3, 11, eff. Feb. 6, 2006.

10-45D-10.1. 10-45D-10.1. Repealed by SL 2006, ch 61, § 11, eff. Feb. 6, 2006.

10-45D-10.2. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-45D-11. 10-45D-11. Repealed by SL 2007, ch 65, § 4.

10-45D-12. Application of other laws.

10-45D-13. Promulgation of rules.

10-45D-14. Prohibited acts--Misdemeanor or felony.