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- SDCL § 10-45B-1
- SDCL § 10-45B-1.2
- SDCL § 10-45B-1.3
- SDCL § 10-45B-3
- SDCL § 10-45B-4
- SDCL § 10-45B-6
- SDCL § 10-45B-6.1
- SDCL § 10-45B-6.2
- SDCL § 10-45B-7
- SDCL § 10-45B-8.1
- SDCL § 10-45B-8.4
- SDCL § 10-45C-1 · Definitions.
- SDCL § 10-45C-2 · Legislative findings.
- SDCL § 10-45C-3 · Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives.
- SDCL § 10-45C-4 · Relationship to state law.
- SDCL § 10-45C-5 · Agreement requirements.
- SDCL § 10-45C-6 · Cooperating sovereigns.
- SDCL § 10-45C-7 · Seller and third party liability.
- SDCL § 10-45C-8 · Short title.
- SDCL § 10-45C-9 · Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
- SDCL § 10-45C-10 · Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.
- SDCL § 10-45C-11 · Provisions not applicable to matters relating to unresolved audits or paid taxes.
- SDCL § 10-45C-12 · Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.
- SDCL § 10-45C-13 · Provisions applicable to taxes due from seller in capacity as seller.
- SDCL § 10-45C-14
- SDCL § 10-45C-16
- SDCL § 10-45D-1 · Definitions.
- SDCL § 10-45D-2 · Tax on gross receipts of certain visitor-related businesses.
- SDCL § 10-45D-2.1 · Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
- SDCL § 10-45D-3 · Tax revenue to be deposited in tourism promotion fund.
- SDCL § 10-45D-4 · Lodging establishments.
- SDCL § 10-45D-5 · Campgrounds.
- SDCL § 10-45D-6 · Visitor attractions.
- SDCL § 10-45D-7 · Spectator events.
- SDCL § 10-45D-8 · Nonprofit organizations exempt.
- SDCL § 10-45D-8.1 · Receipts from nonprofit shooting range exempt.
- SDCL § 10-45D-9 · Administration by department.
- SDCL § 10-45D-10
- SDCL § 10-45D-10.1
- SDCL § 10-45D-10.2 · Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
- SDCL § 10-45D-11
- SDCL § 10-45D-12 · Application of other laws.
- SDCL § 10-45D-13 · Promulgation of rules.
- SDCL § 10-45D-14 · Prohibited acts--Misdemeanor or felony.
- SDCL § 10-46-1 · Definition of terms.
- SDCL § 10-46-1.1 · Lease or rental defined--Exclusions.
- SDCL § 10-46-1.2 · Telecommunications service defined.
- SDCL § 10-46-1.3 · Definition of terms related to telecommunications service and ancillary services.
- SDCL § 10-46-2 · Tax on tangible personal property purchased for use in state--Rate based on purchase price.
- SDCL § 10-46-2.1 · Tax on use of services--Exemptions--Related corporation defined.
- SDCL § 10-46-2.1 · Tax imposed on use of services--Exemptions--Related corporation defined.
- SDCL § 10-46-2.2 · Tax on use of rented property and products transferred electronically.
- SDCL § 10-46-2.2 · Tax on use of rented property and products transferred electronically.
- SDCL § 10-46-2.3 · Exemption of use of property leased.
- SDCL § 10-46-2.4 · Certain purchases considered for resale purposes.
- SDCL § 10-46-2.5 · Chemicals purchased for use by lawn and garden services considered purchases for resale.
- SDCL § 10-46-2.6 · Materials purchased for floor laying service considered purchase for resale.
- SDCL § 10-46-2.7 · Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
- SDCL § 10-46-2.8 · Tax on use of product transferred electronically.
- SDCL § 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.
- SDCL § 10-46-4 · Tax imposed on person using property.
- SDCL § 10-46-5 · Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.
- SDCL § 10-46-5.1 · Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
- SDCL § 10-46-5.2 · Materials incorporated in construction work--Restriction on application of rate increase.
- SDCL § 10-46-5.3 · Value of molds and dies.
- SDCL § 10-46-5.4 · Exemption of materials becoming part of out-of-state signage or advertising.
- SDCL § 10-46-6 · Exemption of property and services subject to sales tax.
- SDCL § 10-46-6.1 · Credit for sales or use tax paid to another state--Reciprocity required.
- SDCL § 10-46-6.2 · Exemption for credit services by credit bureaus to certain financial institutions.
- SDCL § 10-46-7 · Constitutional exemptions from tax--Property of public agencies.
- SDCL § 10-46-7.1
- SDCL § 10-46-8 · Exemption of property brought in for personal use of nonresident.
- SDCL § 10-46-9 · Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.
- SDCL § 10-46-9.1 · Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.
- SDCL § 10-46-9.2 · Brokers' and agents' services exempt from tax.
- SDCL § 10-46-9.3 · Packaging and container materials as tax exempt raw material.
- SDCL § 10-46-9.4 · Packaging and container materials sold to retailers exempt.
- SDCL § 10-46-9.5 · Exemption of certain sales commissions.
- SDCL § 10-46-9.6 · Exemption of gross receipts from sale of certain replacement parts.
- SDCL § 10-46-9.7
- SDCL § 10-46-13
- SDCL § 10-46-13.1 · Exemption of motor vehicles exempt from excise tax.
- SDCL § 10-46-13.2
- SDCL § 10-46-14 · Exemption of commodities otherwise taxed.
- SDCL § 10-46-15 · Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.
- SDCL § 10-46-15.1 · Exemption of insulin for human use.
- SDCL § 10-46-15.2 · Exemption of authorized purchases made with food stamps.
- SDCL § 10-46-15.3 · Exemption of authorized purchases of food.
- SDCL § 10-46-15.4 · Exemption of fair market value of property or service given without charge to exempt organization.
- SDCL § 10-46-15.5 · Exemption of prescribed drugs used by humans.
- SDCL § 10-46-15.6 · Exemption of prescribed medical equipment or prosthetic devices used by humans.
- SDCL § 10-46-15.7 · Exemption of prescribed medical devices used by humans.
- SDCL § 10-46-16 · Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.
- SDCL § 10-46-16.1 · Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
- SDCL § 10-46-16.2 · Exemption of gross receipts from sales of certain animals.
- SDCL § 10-46-16.3 · Exemption of gross receipts from sale of feed and bedding for certain animals.
- SDCL § 10-46-16.4 · Exemption for sale of certain live nondomestic animals.
- SDCL § 10-46-16.5 · Exemption for sale of feed for certain live nondomestic animals.
- SDCL § 10-46-16.6 · Exemption for sale of swine or cattle semen.
- SDCL § 10-46-17 · Exemption of motor fuel used for agricultural purposes.