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- SDCL § 10-45-28
- SDCL § 10-45-28.1
- SDCL § 10-45-29 · Deduction allowed for sales refunds.
- SDCL § 10-45-29.1 · Deduction allowed attorneys and accountants for amounts spent on behalf of clients.
- SDCL § 10-45-30 · Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund.
- SDCL § 10-45-30.1 · Cash basis reporting and payment.
- SDCL § 10-45-30.2 · Accrual basis reporting and payment.
- SDCL § 10-45-31 · Receipts not issued for taxes remitted.
- SDCL § 10-45-32
- SDCL § 10-45-34
- SDCL § 10-45-35 · Appeals from decisions of secretary.
- SDCL § 10-45-36
- SDCL § 10-45-37 · Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
- SDCL § 10-45-38
- SDCL § 10-45-42 · Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.
- SDCL § 10-45-43
- SDCL § 10-45-45 · Records preserved by persons subject to tax--Inspection by department.
- SDCL § 10-45-46
- SDCL § 10-45-47
- SDCL § 10-45-47.1 · Promulgation of rules.
- SDCL § 10-45-48
- SDCL § 10-45-48.1 · Violation of chapter as criminal offense--Classification.
- SDCL § 10-45-49
- SDCL § 10-45-52 · Tax proceeds credited to general fund.
- SDCL § 10-45-53
- SDCL § 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.
- SDCL § 10-45-56
- SDCL § 10-45-57
- SDCL § 10-45-58 · Materials used by floor laying as purchases for resale.
- SDCL § 10-45-59
- SDCL § 10-45-61 · Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
- SDCL § 10-45-61.1 · Exemption certificate--Timing--Alternative Information.
- SDCL § 10-45-62 · Exemption of large boats subject to excise tax.
- SDCL § 10-45-63
- SDCL § 10-45-64 · Exemption of gaming proceeds.
- SDCL § 10-45-65
- SDCL § 10-45-67 · Exemption of natural gas transportation services by pipeline.
- SDCL § 10-45-68 · Exemption for the sale of credit card processing services.
- SDCL § 10-45-69
- SDCL § 10-45-69.1
- SDCL § 10-45-70
- SDCL § 10-45-71 · Passenger transportation gross receipts tax imposed--Transportation to be within state.
- SDCL § 10-45-71 · Passenger transportation gross receipts tax imposed--Transportation to be within state.
- SDCL § 10-45-72 · Inapplicability of tax.
- SDCL § 10-45-73
- SDCL § 10-45-80
- SDCL § 10-45-81
- SDCL § 10-45-82 · Gross receipts from charge of interest exempted.
- SDCL § 10-45-83 · Pawnbrokers not eligible for exemption.
- SDCL § 10-45-84 · Fee or commission not subject to tax.
- SDCL § 10-45-85 · Temporary vendor to maintain inventory records--Violation as misdemeanor.
- SDCL § 10-45-86 · Temporary vendor to maintain sales receipts--Violation as misdemeanor.
- SDCL § 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as misdemeanor.
- SDCL § 10-45-88 · Review and audit of temporary vendors.
- SDCL § 10-45-89 · Failure to maintain records--Revocation of temporary license.
- SDCL § 10-45-90 · Exemption for gross receipts from certain rodeo services.
- SDCL § 10-45-91 · Admissions to rodeos and related activities taxable.
- SDCL § 10-45-92 · Allowable deductions for auctioneers.
- SDCL § 10-45-92.1 · Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
- SDCL § 10-45-93 · Exemption for gross receipts from international sale of agricultural and industrial equipment.
- SDCL § 10-45-94 · Exemption for gross receipts from direct mail service.
- SDCL § 10-45-94.1 · Direct mail defined.
- SDCL § 10-45-95 · Materials purchased by locksmiths are purchases for resale.
- SDCL § 10-45-96 · Tax on gross receipts of professional employer organization--Deduction available.
- SDCL § 10-45-97 · Professional employer organization defined.
- SDCL § 10-45-98 · Temporary help services not subject to § 10-45-96.
- SDCL § 10-45-99 · Definitions.
- SDCL § 10-45-100 · Extension for remitting sales and use tax on manufacturing equipment.
- SDCL § 10-45-101 · Requirements for extension.
- SDCL § 10-45-102 · Extension applies to full costs and installation fees.
- SDCL § 10-45-103 · Application for extension permit--Permit nontransferable.
- SDCL § 10-45-104 · Secretary to prescribe form and documentation requirements.
- SDCL § 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state.
- SDCL § 10-45-106 · Right to hearing on denial of extension request.
- SDCL § 10-45-107 · Promulgation of rules regarding filing extensions.
- SDCL § 10-45-108 · Sourcing of sales and services.
- SDCL § 10-45-109 · Registration and tax collection does not create nexus for other taxes.
- SDCL § 10-45-110 · Exemption for sale of coins, currency, or bullion.
- SDCL § 10-45-111 · Relief from liability for failing to collect tax at new rate--Conditions.
- SDCL § 10-45-112 · Exemption for nonprofit corporations created for fire protection.
- SDCL § 10-45-113 · Exemption for small sales by minors.
- SDCL § 10-45-114 · Exemption--Coaches.
- SDCL § 10-45A-1 · Definition of terms.
- SDCL § 10-45A-1.1 · Reduction in income allowed for taxes paid--Determination of amount.
- SDCL § 10-45A-2 · Refund of sales and service tax to elderly and disabled persons.
- SDCL § 10-45A-2.1
- SDCL § 10-45A-3 · Right to file lost on death--Filing by guardian or attorney.
- SDCL § 10-45A-4 · Relief limited to one claimant per household--Secretary to resolve disputes.
- SDCL § 10-45A-5 · Refund amounts--Single-member households.
- SDCL § 10-45A-6 · Refund amounts--Multiple-member households.
- SDCL § 10-45A-7 · Secretary to determine refund amounts.
- SDCL § 10-45A-8 · Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.
- SDCL § 10-45A-9 · Claim computed by department at election of claimant.
- SDCL § 10-45A-10 · Documentary evidence with claim.
- SDCL § 10-45A-11 · Secretary to determine disability claims.
- SDCL § 10-45A-12 · Death of claimant--Disposition of claim.
- SDCL § 10-45A-13 · Calculation of refund.
- SDCL § 10-45A-14 · Denial of claim--Hearing before secretary of revenue--Appeals.
- SDCL § 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as petty offense.
- SDCL § 10-45A-16 · Promulgation of rules.