South Dakota

10-46-1. Definition of terms.

10-46-1.1. Lease or rental defined--Exclusions.

10-46-1.2. Telecommunications service defined.

10-46-1.3. Definition of terms related to telecommunications service and ancillary services.

10-46-2. Tax on tangible personal property purchased for use in state--Rate based on purchase price.

10-46-2.1. Tax on use of services--Exemptions--Related corporation defined.

10-46-2.2. Tax on use of rented property and products transferred electronically.

10-46-2.3. Exemption of use of property leased.

10-46-2.4. Certain purchases considered for resale purposes.

10-46-2.5. Chemicals purchased for use by lawn and garden services considered purchases for resale.

10-46-2.6. Materials purchased for floor laying service considered purchase for resale.

10-46-2.7. Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.

10-46-2.8. Tax on use of product transferred electronically.

10-46-3. Tax on tangible personal property and electronically transferred products not originally purchased for use in state--Property more than seven years old.

10-46-4. Tax imposed on person using property.

10-46-5. Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.

10-46-5.1. Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.

10-46-5.2. Materials incorporated in construction work--Restriction on application of rate increase.

10-46-5.3. Value of molds and dies.

10-46-5.4. Exemption of materials becoming part of out-of-state signage or advertising.

10-46-6. Exemption of property and services subject to sales tax.

10-46-6.1. Credit for sales or use tax paid to another state--Reciprocity required.

10-46-6.2. Exemption for credit services by credit bureaus to certain financial institutions.

10-46-7. Constitutional exemptions from tax--Property of public agencies.

10-46-7.1. 10-46-7.1. Repealed by SL 1995, ch 68, § 30.

10-46-8. Exemption of property brought in for personal use of nonresident.

10-46-9. Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.

10-46-9.1. Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.

10-46-9.2. Brokers' and agents' services exempt from tax.

10-46-9.3. Packaging and container materials as tax exempt raw material.

10-46-9.4. Packaging and container materials sold to retailers exempt.

10-46-9.5. Exemption of certain sales commissions.

10-46-9.6. Exemption of gross receipts from sale of certain replacement parts.

10-46-9.7. 10-46-9.7 to 10-46-12.1. Repealed by SL 1995, ch 68, §§ 31 to 35.

10-46-13. 10-46-13. Repealed by SL 1985, ch 241, § 20.

10-46-13.1. Exemption of motor vehicles exempt from excise tax.

10-46-13.2. 10-46-13.2. Repealed by SL 1995, ch 68, § 36.

10-46-14. Exemption of commodities otherwise taxed.

10-46-15. Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.

10-46-15.1. Exemption of insulin for human use.

10-46-15.2. Exemption of authorized purchases made with food stamps.

10-46-15.3. Exemption of authorized purchases of food.

10-46-15.4. Exemption of fair market value of property or service given without charge to exempt organization.

10-46-15.5. Exemption of prescribed drugs used by humans.

10-46-15.6. Exemption of prescribed medical equipment or prosthetic devices used by humans.

10-46-15.7. Exemption of prescribed medical devices used by humans.

10-46-16. Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

10-46-16.1. Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.

10-46-16.2. Exemption of gross receipts from sales of certain animals.

10-46-16.3. Exemption of gross receipts from sale of feed and bedding for certain animals.

10-46-16.4. Exemption for sale of certain live nondomestic animals.

10-46-16.5. Exemption for sale of feed for certain live nondomestic animals.

10-46-16.6. Exemption for sale of swine or cattle semen.

10-46-17. Exemption of motor fuel used for agricultural purposes.

10-46-17.1. 10-46-17.1. Repealed by SL 1983, ch 86, § 3.

10-46-17.2. Power for irrigation pumps exempt from tax.

10-46-17.3. Exemption of services enumerated in chapter 10-45.

10-46-17.4. Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.

10-46-17.5. Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.

10-46-17.6. Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.

10-46-17.7. Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.

10-46-17.8. Exemption of rental of devices used to apply agricultural fertilizers and pesticides.

10-46-18. Delivery in state as prima facie evidence of sale for use in state.

10-46-18.1. Use of service in state prima facie evidence of taxability.

10-46-18.2. Money paid as evidence of value of service--Reasonable value governs.

10-46-18.3. List of sales property or services to residents--Cost.

10-46-19. Manner of collection of tax.

10-46-20. Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary.

10-46-21. Semiannual report of sales by retailer maintaining place of business in state--Contents.

10-46-22. Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.

10-46-23. Collection and remittance of tax by retailer.

10-46-24. Surety bond filed by retailer.

10-46-25. Securities deposited by retailer in lieu of bond.

10-46-26. Tax collected as debt of retailer.

10-46-27. 10-46-27. Repealed by SL 2010, ch 64, § 1.

10-46-27.1. Time for filing of return and payment of tax--Extension.

10-46-28. Contents of return--Remittance.

10-46-29. 10-46-29. Repealed by SL 2010, ch 64, § 4.

10-46-30. Execution of retailers' returns.

10-46-31. Amounts of tax paid on conditional sales or installment contract receipts.

10-46-32. Collection of tax by deduction from motor fuel tax refunds.

10-46-33. Direct payment of tax by user.

10-46-34. Liability of user for tax--Returns and payments.

10-46-34.1. Credit for sales or use tax paid to another state--Reciprocal grant of credit required.

10-46-35. 10-46-35. Repealed by SL 1982, ch 86, § 39.

10-46-35.1. Promulgation of rules.

10-46-36. 10-46-36. Repealed by SL 1981, ch 106, § 1.

10-46-37. False or fraudulent return in attempt to evade tax as misdemeanor.

10-46-38. Failure to file return as misdemeanor.

10-46-39. Administration and enforcement--Sales tax procedural and collection provisions applicable.

10-46-40. Rules for administration--Uniformity of application.

10-46-41. Determination of tax by secretary in absence of correct return.

10-46-42. Secretary's certificate as prima facie evidence of failure to file return or pay tax.

10-46-43. Records maintained by retailers and users--Examination and investigations by secretary--Access to records.

10-46-44. Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.

10-46-45. Notice and hearing on revocation of permit or authority to do business.

10-46-46. Restoration of revoked sales tax permit.

10-46-47. 10-46-47. Repealed by SL 2017, ch 66, § 1.

10-46-47.1. 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.

10-46-48. Revenue credited to general fund.

10-46-49. 10-46-49. Repealed by SL 2001, ch 56, § 14.

10-46-50. Floor laying service subject to tax.

10-46-51. Exemption of large boats subject to excise tax.

10-46-52. Exemption of gaming proceeds.

10-46-53. 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41.

10-46-55. Exemption of natural gas transportation services by pipeline.

10-46-56. Exemption for the use of credit card processing services.

10-46-57. 10-46-57. Repealed by SL 2004, ch 94, § 12.

10-46-58. Passenger transportation tax imposed--Transportation within state.

10-46-59. Inapplicability of tax.

10-46-60. 10-46-60. Repealed by SL 2004, ch 94, § 14.

10-46-61. 10-46-61. Repealed by SL 2001, ch 56, § 16.

10-46-62. Gross receipts from charge of interest exempted.

10-46-63. Exemption for use of certain rodeo services.

10-46-64. Exemption of repair shops, locksmiths, locksmith shops, and lock parts.

10-46-65. Exemptions.

10-46-66. Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.

10-46-67. Department authorized to issue direct payment permits to certain retailers--Application procedure--Direct payment permit defined--Liability for sales tax on sale to permit holder--Promulgation of rules.

10-46-68. Exemption for lodging house or hotel membership fees.

10-46-69. Tax on use of certain mobile telecommunications services.

10-46-69.1. Tax on use of certain mobile telecommunications services.

10-46-69.2. Tax on ancillary services.

10-46-70. Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.

10-46-71. Exemption for sale of coins, currency, or bullion.

10-46-72. Relief from liability for failing to report tax at new rate--Conditions.

10-46-73. Exemption for nonprofit corporations created for fire protection.

10-46-74. Exemption--Coaches.

10-46-75. Exemption--Certain services rendered to a partnership.

10-46A-1. Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.

10-46A-1.1. Effective date--Application to contracts, sales and change orders.

10-46A-1.2. Contracts subject to tax imposed by chapter 10-46B.

10-46A-1.3. Tax measured by gross receipts upon accrual basis.

10-46A-1.4. Payment of tax on cash basis.

10-46A-1.5. Taxes on receipts of worthless accounts.

10-46A-1.6. 10-46A-1.6. Repealed by SL 2006, ch 61, § 4, eff. Feb. 6, 2006.

10-46A-1.7. 10-46A-1.7. Repealed by SL 2007, ch 65, § 6.

10-46A-1.8. Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-46A-2. Prime contractors and subcontractors subject to tax.

10-46A-2.1. Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates.

10-46A-2.2. Prime contractor--Definition.

10-46A-3. Total contract price as basis of tax--Purchased materials.

10-46A-4. Gross receipts defined--Items not deductible.

10-46A-5. Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.

10-46A-5.1. Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions.

10-46A-6. 10-46A-6. Repealed by SL 1980, ch 100, § 5.

10-46A-7. Administration of tax--Sales tax provisions applicable.

10-46A-8. Report and payment of tax.

10-46A-8.1. 10-46A-8.1. Repealed by SL 2006, ch 61, § 12, eff. Feb. 6, 2006.

10-46A-9. 10-46A-9. Repealed by SL 2017, ch 66, § 2.

10-46A-10. 10-46A-10. Repealed by SL 1980, ch 100, § 7.

10-46A-11. Municipal tax on contractors--Rate--Restitution.

10-46A-12. Contractors may list excise and use taxes as separate line item on contracts and bills.

10-46A-12.1. Contractor to post excise tax license number with building permit for realty improvement project.

10-46A-12.2. When building permit not required.

10-46A-13. 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.

10-46A-13.1. Violation of chapter as criminal offense--Classification.

10-46A-14. Restriction on application of rate increase.

10-46A-15. Contractor's excise tax license required--Application.

10-46A-16. Issuance of license--Assignment prohibited.

10-46A-17. Refusal to issue license for failure to pay tax--Bond.

10-46A-18. Exemption for floor laying.

10-46A-18.1. Exemption of repair shops, locksmiths, and locksmith shops.

10-46A-19. Promulgation of rules.

10-46B-1. Tax imposed on receipts from certain realty improvement contracts--Rate of tax.

10-46B-1.1. Tax measured on accrual basis.

10-46B-1.2. Tax paid on cash basis.

10-46B-1.3. Taxes on receipts of worthless accounts.

10-46B-1.4. 10-46B-1.4. Repealed by SL 2006, ch 61, § 5, eff. Feb. 6, 2006.

10-46B-1.5. 10-46B-1.5. Repealed by SL 2007, ch 65, § 9.

10-46B-1.6. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-46B-2. Prime contractors and subcontractors subject to tax.

10-46B-3. Total contract price as basis of tax.

10-46B-4. Gross receipts defined--Items not deductible.

10-46B-5. Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.

10-46B-6. Administration of tax--Sales tax provisions applicable.

10-46B-7. Report and payment of tax.

10-46B-8. 10-46B-8. Repealed by SL 2017, ch 66, § 3.

10-46B-9. Municipal tax on contractors--Rate--Restitution.

10-46B-10. Contractors may list excise and use taxes as separate line item on contracts and bills.

10-46B-10.1. Contractor to post excise tax license number with building permit for a realty improvement contract.

10-46B-11. 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.

10-46B-11.1. Violation of chapter as criminal offense--Classification.

10-46B-12. Prospective application of increases in tax.

10-46B-13. Contractor's excise tax license required--Application.

10-46B-14. Issuance of license--Assignment prohibited.

10-46B-15. Refusal to issue license for failure to pay tax--Bond.

10-46B-15.1. 10-46B-15.1. Repealed by SL 2006, ch 61, § 13, eff. Feb. 6, 2006.

10-46B-16. Exemption for floor laying.

10-46B-16.1. Exemption of repair shops, locksmiths, and locksmith shops.

10-46B-17. Allocation of certain revenues to water and environment fund.

10-46B-18. Promulgation of rules.

10-46C-1. 10-46C-1. Repealed by SL 2014, ch 63, § 1.

10-46C-2. 10-46C-2. Repealed by SL 2003, ch 49, § 5.

10-46C-3. 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10.

10-46D-1. 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13, eff. June 30, 2011.

10-46E-1. Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins.

10-46E-2. Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate.

10-46E-3. Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption.

10-46E-4. Farm machinery defined.

10-46E-5. Farm machinery, attachment units, and irrigation equipment sold at public auction.

10-46E-6. Tax collection and administration.

10-46E-7. Filing of returns and payment of tax due.

10-46E-8. Application of chapters 10-45 and 10-46.

10-46E-9. Revenue deposited in general fund.

10-46E-10. Rental of fertilizer and pesticide devices exempt--Conditions.

10-46E-11. Promulgation of rules.

10-46E-12. Prohibited acts--Misdemeanor or felony.

10-46E-13. Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.