GroundRules
Browse South Dakota
Read the original sections, or search by topic.
- SDCL § 10-45-4.1 · Services subject to taxation.
- SDCL § 10-45-4.2 · Certain purchases considered for resale purposes.
- SDCL § 10-45-5 · Tax on receipts from specific enumerated businesses and services.
- SDCL § 10-45-5 · Tax on receipts from specific enumerated businesses and services.
- SDCL § 10-45-5.1 · Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.
- SDCL § 10-45-5.2 · Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax.
- SDCL § 10-45-5.3 · Tax on oil and gas field services.
- SDCL § 10-45-5.3 · Tax on oil and gas field services.
- SDCL § 10-45-5.4
- SDCL § 10-45-5.5 · Chemicals purchased for use by lawn and garden services considered purchases for resale.
- SDCL § 10-45-5.6 · Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.
- SDCL § 10-45-6 · Tax on utility services.
- SDCL § 10-45-6 · Tax on utility services.
- SDCL § 10-45-6.1 · Tax on intrastate, interstate, or international telecommunications service--Exemptions.
- SDCL § 10-45-6.1 · Tax on intrastate, interstate, or international telecommunications service--Exemptions.
- SDCL § 10-45-6.2 · Tax on certain mobile telecommunications services.
- SDCL § 10-45-6.2 · Tax on certain mobile telecommunications services.
- SDCL § 10-45-6.3 · Call center defined--Exclusions.
- SDCL § 10-45-7 · Tax on room or parking site rentals to transient guests.
- SDCL § 10-45-7.1 · Exemption for lodging house or hotel membership fees.
- SDCL § 10-45-8 · Tax on admissions to amusements, athletic contests, or events.
- SDCL § 10-45-8 · Tax on admissions to amusements, athletic contests, or events.
- SDCL § 10-45-8.1
- SDCL § 10-45-8.2
- SDCL § 10-45-9 · Constitutional and statutory exemptions from taxation.
- SDCL § 10-45-9.1 · Exemption of property sold for lease.
- SDCL § 10-45-10 · Exemption of sales to United States, states, municipalities, charities, and Indian tribes.
- SDCL § 10-45-10.1
- SDCL § 10-45-10.2
- SDCL § 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.
- SDCL § 10-45-10.4 · Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.
- SDCL § 10-45-11 · Exemption of fuel sales otherwise taxed.
- SDCL § 10-45-11.1 · Exemption of goods and services furnished to meet warranty obligation without charge.
- SDCL § 10-45-11.2 · Exemption of sales of motor vehicles exempt from excise tax.
- SDCL § 10-45-11.3
- SDCL § 10-45-12
- SDCL § 10-45-12.1 · Services specifically exempt from tax.
- SDCL § 10-45-12.2 · Exemption of engineering, architectural, and surveying services.
- SDCL § 10-45-12.3
- SDCL § 10-45-12.4 · Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.
- SDCL § 10-45-12.5 · Exemption of certain sales commissions.
- SDCL § 10-45-12.6 · Exemption for credit services by credit bureaus to certain financial institutions.
- SDCL § 10-45-12.7 · Exemption for gross receipts of person officiating amateur sporting event.
- SDCL § 10-45-13 · Exemption of receipts used for civic and nonprofit associations and purposes.
- SDCL § 10-45-13.1 · Exemption of membership organizations.
- SDCL § 10-45-13.2 · Exemption of fair market value of personal property or service given without charge to exempt organization.
- SDCL § 10-45-13.3 · Exemption of lottery tickets.
- SDCL § 10-45-13.4 · Exemption of gross receipts from library copying charges.
- SDCL § 10-45-13.5 · Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
- SDCL § 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.
- SDCL § 10-45-14.1
- SDCL § 10-45-14.2 · Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.
- SDCL § 10-45-14.3
- SDCL § 10-45-14.4 · Packaging and container materials as tax exempt raw material.
- SDCL § 10-45-14.5 · Packaging and container materials sold to retailers exempt.
- SDCL § 10-45-14.6 · Exemption of hospital meals paid for by public entity.
- SDCL § 10-45-14.7 · Exemption of authorized purchases made with food stamps.
- SDCL § 10-45-14.8 · Exemption of authorized purchases of food.
- SDCL § 10-45-14.9 · Exemption of certain insulin sales.
- SDCL § 10-45-14.10 · Exemption of certain drugs.
- SDCL § 10-45-14.11 · Exemption of certain durable medical equipment and prosthetic devices.
- SDCL § 10-45-14.12 · Exemption of certain medical devices.
- SDCL § 10-45-15 · Exemption of seed used for agricultural purposes.
- SDCL § 10-45-15.1
- SDCL § 10-45-16 · Exemption of commercial fertilizer used for agricultural purposes.
- SDCL § 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.
- SDCL § 10-45-16.2 · Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.
- SDCL § 10-45-16.3 · Exemption of gross receipts from rental of agricultural devices owned by conservation district.
- SDCL § 10-45-16.4
- SDCL § 10-45-16.5 · Exemption of soil amendments--Qualification.
- SDCL § 10-45-18 · Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.
- SDCL § 10-45-18.1 · Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
- SDCL § 10-45-18.2 · Exemption of gross receipts from sales of certain animals.
- SDCL § 10-45-18.3 · Exemption of gross receipts from sale of feed and bedding for certain animals.
- SDCL § 10-45-18.4 · Exemption for sale of certain live nondomestic animals.
- SDCL § 10-45-18.5 · Exemption for sale of feed for certain nondomestic animals.
- SDCL § 10-45-18.6 · Exemption for sale of swine or cattle semen.
- SDCL § 10-45-19 · Exemption of fuel used for agricultural or railroad purposes.
- SDCL § 10-45-19.1 · Power charges for irrigation pumps exempt.
- SDCL § 10-45-19.2
- SDCL § 10-45-19.3 · Exemption of bulk water for domestic use.
- SDCL § 10-45-20 · Exemptions applied to taxable services.
- SDCL § 10-45-20.1 · Exemption of payments between members of controlled group--Exception.
- SDCL § 10-45-20.2 · Exemption of payments between members of controlled group--Reimbursement for third-party services to group.
- SDCL § 10-45-20.3 · Controlled group defined.
- SDCL § 10-45-20.4
- SDCL § 10-45-20.5 · Exemption of gross receipts from sale of services rendered--Exception.
- SDCL § 10-45-20.6 · Exemption of gross receipts from sale of certain replacement parts.
- SDCL § 10-45-20.7
- SDCL § 10-45-21 · Tax additional to other occupation and privilege taxes.
- SDCL § 10-45-22 · Addition of tax to price of product or service.
- SDCL § 10-45-23 · Schedule for collection of tax from consumer.
- SDCL § 10-45-24 · Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.
- SDCL § 10-45-25 · Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.
- SDCL § 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
- SDCL § 10-45-27
- SDCL § 10-45-27.1
- SDCL § 10-45-27.2 · Collection allowance credit for collecting sales tax.
- SDCL § 10-45-27.2 · Collection allowance credit for collecting sales tax.
- SDCL § 10-45-27.3 · Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.