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Retail Sales And Service Tax
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South Dakota Codified Laws
Taxation
Retail Sales And Service Tax
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Section
10-45-1
Definition of terms.
Section
10-45-1.1
Gross receipts not to include late charge fees.
Section
10-45-1.2
Gross receipts not to include refunded sale price of property.
Section
10-45-1.3
Gross receipts not to include credit or trade-in value of certain personal property.
Section
10-45-1.4
Computation of tax to third decimal place.
Section
10-45-1.5
Lease or rental defined--Exclusions.
Section
10-45-1.6
Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
Section
10-45-1.7
Certain nontaxable portions of bundled telecommunications transactions subject to tax.
Section
10-45-1.8
Entire gross receipts from sale of bundled transactions subject to tax.
Section
10-45-1.9
Bundled transaction defined.
Section
10-45-1.10
Distinct and identifiable products--Exclusions.
Section
10-45-1.11
One nonitemized price--Exclusions.
Section
10-45-1.12
Bundled transaction--Exclusions.
Section
10-45-1.13
De minimis defined.
Section
10-45-1.14
Gross receipts defined.
Section
10-45-1.15
Conditions under which gross receipts include consideration retailer received from third parties.
Section
10-45-1.16
Exclusions from definition of gross receipts.
Section
10-45-1.17
Telecommunications service defined.
Section
10-45-1.18
Definition of terms related to telecommunications service and ancillary services.
Section
10-45-1.19
Gross receipts excludes tax imposed by certain chapters and sections.
Section
10-45-2
Tax on sale of tangible property.
Section
10-45-2.1
Tax on sales of sectional homes--Sectional homes defined.
Section
10-45-2.2
Materials incorporated in construction work--Restriction on application of rate increase.
Section
10-45-2.3
Conditional or installment sales--Actual cash receipts subject to tax.
Section
10-45-2.4
Tax on products transferred electronically.
Section
10-45-2.5
Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.
Section
10-45-2.6
Definition of terms used in § 10-45-2.5.
Section
10-45-2.7
Retailers processing orders electronically.
Section
10-45-2.8
Retailers that are part of controlled group.
Section
10-45-2.9
Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.
Section
10-45-3
10-45-3.Repealed by SL 2006, ch 58, §15, eff. April 1, 2006.
Section
10-45-3.1
10-45-3.1.Repealed by SL 1982, ch 112, §1.
Section
10-45-3.2
10-45-3.2, 10-45-3.3.Repealed by SL 2006, ch 58, §§16, 17, eff. April 1, 2006.
Section
10-45-3.3
10-45-3.3.Repealed by SL 2006, ch 58, §17, eff. April 1, 2006.
Section
10-45-3.4
Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
Section
10-45-3.5
Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
Section
10-45-4
Tax on receipts from business services.
Section
10-45-4.1
Services subject to taxation.
Section
10-45-4.2
Certain purchases considered for resale purposes.
Section
10-45-5
Tax on receipts from specific enumerated businesses and services.
Section
10-45-5.1
Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.
Section
10-45-5.2
Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax.
Section
10-45-5.3
Tax on oil and gas field services.
Section
10-45-5.4
10-45-5.4.Repealed by SL 2005, ch 72, §3.
Section
10-45-5.5
Chemicals purchased for use by lawn and garden services considered purchases for resale.
Section
10-45-5.6
Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.
Section
10-45-6
Tax on utility services.
Section
10-45-6.1
Tax on intrastate, interstate, or international telecommunications service--Exemptions.
Section
10-45-6.2
Tax on certain mobile telecommunications services.
Section
10-45-6.3
Call center defined--Exclusions.
Section
10-45-7
Tax on room or parking site rentals to transient guests.
Section
10-45-7.1
Exemption for lodging house or hotel membership fees.
Section
10-45-8
Tax on admissions to amusements and athletic contests or events.
Section
10-45-8.1
10-45-8.1.Repealed by SL 1987, ch 102, §2.
Section
10-45-8.2
Repealed by SL 2012, ch 67, § 1.
Section
10-45-9
Constitutional and statutory exemptions from taxation.
Section
10-45-9.1
Exemption of property sold for lease.
Section
10-45-10
Exemption of sales to United States, states, municipalities, charities, and Indian tribes.
Section
10-45-10.1
10-45-10.1.Repealed by SL 1979, ch 84, §13.
Section
10-45-10.2
10-45-10.2.Repealed by SL 1995, ch 68, §10.
Section
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.
Section
10-45-10.4
Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.
Section
10-45-11
Exemption of fuel sales otherwise taxed.
Section
10-45-11.1
Exemption of goods and services furnished to meet warranty obligation without charge.
Section
10-45-11.2
Exemption of sales of motor vehicles exempt from excise tax.
Section
10-45-11.3
10-45-11.3.Repealed by SL 1995, ch 68, §11.
Section
10-45-12
10-45-12.Repealed by SL 1981, ch 103, §2.
Section
10-45-12.1
Services specifically exempt from tax.
Section
10-45-12.2
Exemption of engineering, architectural, and surveying services.
Section
10-45-12.3
10-45-12.3.Repealed by SL 2003, ch 61, §3.
Section
10-45-12.4
Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.
Section
10-45-12.5
Exemption of certain sales commissions.
Section
10-45-12.6
Exemption for credit services by credit bureaus to certain financial institutions.
Section
10-45-12.7
Exemption for gross receipts of person officiating amateur sporting event--Exception.
Section
10-45-13
Exemption of receipts used for civic and nonprofit associations and purposes.
Section
10-45-13.1
Exemption of membership organizations.
Section
10-45-13.2
Exemption of fair market value of personal property or service given without charge to exempt organization.
Section
10-45-13.3
Exemption of lottery tickets.
Section
10-45-13.4
Exemption of gross receipts from library copying charges.
Section
10-45-13.5
Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
Section
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.
Section
10-45-14.1
10-45-14.1.Repealed by SL 2005, ch 72, §1.
Section
10-45-14.2
Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.
Section
10-45-14.3
10-45-14.3.Repealed by SL 2005, ch 72, §2.
Section
10-45-14.4
Packaging and container materials as tax exempt raw material.
Section
10-45-14.5
Packaging and container materials sold to retailers exempt.
Section
10-45-14.6
Exemption of hospital meals paid for by public entity.
Section
10-45-14.7
Exemption of authorized purchases made with food stamps.
Section
10-45-14.8
Exemption of authorized purchases of food.
Section
10-45-14.9
Exemption of certain insulin sales.
Section
10-45-14.10
Exemption of certain drugs.
Section
10-45-14.11
Exemption of certain durable medical equipment and prosthetic devices.
Section
10-45-14.12
Exemption of certain medical devices.
Section
10-45-15
Exemption of seed used for agricultural purposes.
Section
10-45-15.1
10-45-15.1.Repealed by SL 1995, ch 68, §14.
Section
10-45-16
Exemption of commercial fertilizer used for agricultural purposes.
Section
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.
Section
10-45-16.2
Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.
Section
10-45-16.3
Exemption of gross receipts from rental of agricultural devices owned by conservation district.
Section
10-45-16.4
10-45-16.4, 10-45-17.Repealed by SL 1995, ch 68, §§15, 16.
Section
10-45-18
Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.
Section
10-45-18.1
Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
Section
10-45-18.2
Exemption of gross receipts from sales of certain animals.
Section
10-45-18.3
Exemption of gross receipts from sale of feed and bedding for certain animals.
Section
10-45-18.4
Exemption for sale of certain live nondomestic animals.
Section
10-45-18.5
Exemption for sale of feed for certain nondomestic animals.
Section
10-45-18.6
Exemption for sale of swine or cattle semen.
Section
10-45-19
Exemption of fuel used for agricultural or railroad purposes.
Section
10-45-19.1
Power charges for irrigation pumps exempt.
Section
10-45-19.2
10-45-19.2.Repealed by SL 1995, ch 68, §19.
Section
10-45-19.3
Exemption of bulk water for domestic use.
Section
10-45-20
Exemptions applied to taxable services.
Section
10-45-20.1
Exemption of payments between members of controlled group--Exception.
Section
10-45-20.2
Exemption of payments between members of controlled group--Reimbursement for third-party services to group.
Section
10-45-20.3
"Controlled group" defined.
Section
10-45-20.4
10-45-20.4.Repealed by SL 1989, ch 109, §3.
Section
10-45-20.5
Exemption of gross receipts from sale of services rendered--Exception.
Section
10-45-20.6
Exemption of gross receipts from sale of certain replacement parts.
Section
10-45-20.7
10-45-20.7, 10-45-20.8.Repealed by SL 1995, ch 68, §§20, 21.
Section
10-45-21
Tax additional to other occupation and privilege taxes.
Section
10-45-22
Addition of tax to price of product or service.
Section
10-45-23
Schedule for collection of tax from consumer.
Section
10-45-24
Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.
Section
10-45-25
Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.
Section
10-45-26
Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
Section
10-45-27
10-45-27, 10-45-27.1.Repealed by SL 2006, ch 61, §§2, 10, eff. Feb. 6, 2006.
Section
10-45-27.1
10-45-27.1.Repealed by SL 2006, ch 61, §10, eff. Feb. 6, 2006.
Section
10-45-27.2
Collection allowance credit for collecting sales tax.
Section
10-45-27.3
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
Section
10-45-28
10-45-28.Repealed by SL 2007, ch 65, §2.
Section
10-45-28.1
10-45-28.1.Repealed by SL 1995, ch 68, §22.
Section
10-45-29
Deduction allowed for sales refunds.
Section
10-45-29.1
Deduction allowed attorneys and accountants for amounts spent on behalf of clients.
Section
10-45-30
Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund.
Section
10-45-30.1
Cash basis reporting and payment.
Section
10-45-30.2
Accrual basis reporting and payment.
Section
10-45-31
Receipts not issued for taxes remitted.
Section
10-45-32
10-45-32, 10-45-33.Repealed by SL 1986, ch 111, §27.
Section
10-45-34
10-45-34.Repealed by SL 2010, ch 69, §5.
Section
10-45-35
Appeals from decisions of secretary.
Section
10-45-36
10-45-36.Repealed by SL 2010, ch 69, §6.
Section
10-45-37
Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
Section
10-45-38
10-45-38 to 10-45-41.1.Repealed by SL 1986, ch 111, §28.
Section
10-45-42
Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.
Section
10-45-43
10-45-43, 10-45-44.Repealed by SL 1986, ch 111, §29.
Section
10-45-45
Records preserved by persons subject to tax--Inspection by department.
Section
10-45-46
10-45-46.Repealed by SL 1978, ch 70, §7.
Section
10-45-47
10-45-47.Superseded.
Section
10-45-47.1
Promulgation of rules.
Section
10-45-48
10-45-48.Repealed by SL 1984, ch 86, §2.
Section
10-45-48.1
Violation of chapter as criminal offense--Classification.
Section
10-45-49
10-45-49 to 10-45-51.Repealed by SL 1984, ch 86, §§3 to 6.
Section
10-45-52
Tax proceeds credited to general fund.
Section
10-45-53
10-45-53, 10-45-54.Repealed by SL 1986, ch 111, §30.
Section
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.
Section
10-45-56
10-45-56.Repealed by SL 1995, ch 94, §1.
Section
10-45-57
10-45-57.Obsolete.
Section
10-45-58
Materials used by floor laying as purchases for resale.
Section
10-45-59
10-45-59, 10-45-60.Repealed by SL 1995, ch 68, §§23, 24.
Section
10-45-61
Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
Section
10-45-61.1
Exemption certificate--Timing--Alternative Information.
Section
10-45-62
Exemption of large boats subject to excise tax.
Section
10-45-63
10-45-63.Repealed by SL 1995, ch 68, §25.
Section
10-45-64
Exemption of gaming proceeds.
Section
10-45-65
10-45-65, 10-45-66.Repealed by SL 1995, ch 68, §§26, 27.
Section
10-45-67
Exemption of natural gas transportation services by pipeline.
Section
10-45-68
Exemption for the sale of credit card processing services.
Section
10-45-69
10-45-69.Repealed by SL 1997, ch 68, §11.
Section
10-45-69.1
10-45-69.1 to 10-45-69.10.Repealed by SL 2002, ch 63, §§16 to 25.
Section
10-45-70
10-45-70.Repealed by SL 2004, ch 94, §2.
Section
10-45-71
Passenger transportation gross receipts tax imposed--Transportation to be within state.
Section
10-45-72
Inapplicability of tax.
Section
10-45-73
10-45-73 to 10-45-79.Repealed by SL 2004, ch 94, §§4 to 10.
Section
10-45-80
10-45-80.Repealed by SL 1997, ch 69, §1.
Section
10-45-81
10-45-81.Repealed by SL 2004, ch 94, §11.
Section
10-45-82
Gross receipts from charge of interest exempted.
Section
10-45-83
Pawnbrokers not eligible for exemption.
Section
10-45-84
Fee or commission not subject to tax.
Section
10-45-85
Temporary vendor to maintain inventory records--Violation as misdemeanor.
Section
10-45-86
Temporary vendor to maintain sales receipts--Violation as misdemeanor.
Section
10-45-87
Temporary vendor to furnish list of suppliers--Violation as misdemeanor.
Section
10-45-88
Review and audit of temporary vendors.
Section
10-45-89
Failure to maintain records--Revocation of temporary license.
Section
10-45-90
Exemption for gross receipts from certain rodeo services.
Section
10-45-91
Admissions to rodeos and related activities taxable.
Section
10-45-92
Allowable deductions for auctioneers.
Section
10-45-92.1
Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
Section
10-45-93
Exemption for gross receipts from international sale of agricultural and industrial equipment.
Section
10-45-94
Exemption for gross receipts from direct mail service.
Section
10-45-94.1
Direct mail defined.
Section
10-45-95
Materials purchased by locksmiths are purchases for resale.
Section
10-45-96
Tax on gross receipts of professional employer organization--Deduction available.
Section
10-45-97
"Professional employer organization" defined.
Section
10-45-98
Temporary help services not subject to § 10-45-96.
Section
10-45-99
Definitions.
Section
10-45-100
Extension for remitting sales and use tax on manufacturing equipment.
Section
10-45-101
Requirements for extension.
Section
10-45-102
Extension applies to full costs and installation fees.
Section
10-45-103
Application for extension permit--Permit nontransferable.
Section
10-45-104
Secretary to prescribe form and documentation requirements.
Section
10-45-105
Fraudulent claim--Tax due constitutes lien in favor of state.
Section
10-45-106
Right to hearing on denial of extension request.
Section
10-45-107
Promulgation of rules.
Section
10-45-108
Sourcing of sales and services.
Section
10-45-109
Registration and tax collection does not create nexus for other taxes.
Section
10-45-110
Exemption for sale of coins, currency, or bullion.
Section
10-45-111
Relief from liability for failing to collect tax at new rate--Conditions.
Section
10-45-112
Exemption for nonprofit corporations created for fire protection.
Section
10-45-113
Exemption for small sales by minors.