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- SDCL § 10-46-17.1
- SDCL § 10-46-17.2 · Power for irrigation pumps exempt from tax.
- SDCL § 10-46-17.3 · Exemption of services enumerated in chapter 10-45.
- SDCL § 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.
- SDCL § 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.
- SDCL § 10-46-17.6 · Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
- SDCL § 10-46-17.7 · Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
- SDCL § 10-46-17.8 · Exemption of rental of devices used to apply agricultural fertilizers and pesticides.
- SDCL § 10-46-18 · Delivery in state as prima facie evidence of sale for use in state.
- SDCL § 10-46-18.1 · Use of service in state prima facie evidence of taxability.
- SDCL § 10-46-18.2 · Money paid as evidence of value of service--Reasonable value governs.
- SDCL § 10-46-18.3 · List of sales property or services to residents--Cost.
- SDCL § 10-46-19 · Manner of collection of tax.
- SDCL § 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.
- SDCL § 10-46-21 · Semiannual report of sales by retailer maintaining place of business in state--Contents.
- SDCL § 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.
- SDCL § 10-46-23 · Collection and remittance of tax by retailer.
- SDCL § 10-46-24 · Surety bond filed by retailer.
- SDCL § 10-46-25 · Securities deposited by retailer in lieu of bond.
- SDCL § 10-46-26 · Tax collected as debt of retailer.
- SDCL § 10-46-27
- SDCL § 10-46-27.1 · Time for filing of return and payment of tax--Extension.
- SDCL § 10-46-28 · Contents of return--Remittance.
- SDCL § 10-46-29
- SDCL § 10-46-30 · Execution of retailers' returns.
- SDCL § 10-46-31 · Amounts of tax paid on conditional sales or installment contract receipts.
- SDCL § 10-46-32 · Collection of tax by deduction from motor fuel tax refunds.
- SDCL § 10-46-33 · Direct payment of tax by user.
- SDCL § 10-46-34 · Liability of user for tax--Returns and payments.
- SDCL § 10-46-34.1 · Credit for sales or use tax paid to another state--Reciprocal grant of credit required.
- SDCL § 10-46-35
- SDCL § 10-46-35.1 · Promulgation of rules.
- SDCL § 10-46-36
- SDCL § 10-46-37 · False or fraudulent return in attempt to evade tax as misdemeanor.
- SDCL § 10-46-38 · Failure to file return as misdemeanor.
- SDCL § 10-46-39 · Administration and enforcement--Sales tax procedural and collection provisions applicable.
- SDCL § 10-46-40 · Rules for administration--Uniformity of application.
- SDCL § 10-46-41 · Determination of tax by secretary in absence of correct return.
- SDCL § 10-46-42 · Secretary's certificate as prima facie evidence of failure to file return or pay tax.
- SDCL § 10-46-43 · Records maintained by retailers and users--Examination and investigations by secretary--Access to records.
- SDCL § 10-46-44 · Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.
- SDCL § 10-46-45 · Notice and hearing on revocation of permit or authority to do business.
- SDCL § 10-46-46 · Restoration of revoked sales tax permit.
- SDCL § 10-46-47
- SDCL § 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.
- SDCL § 10-46-48 · Revenue credited to general fund.
- SDCL § 10-46-48 · Revenue to general fund--Exception.
- SDCL § 10-46-49
- SDCL § 10-46-50 · Floor laying service subject to tax.
- SDCL § 10-46-51 · Exemption of large boats subject to excise tax.
- SDCL § 10-46-52 · Exemption of gaming proceeds.
- SDCL § 10-46-53
- SDCL § 10-46-55 · Exemption of natural gas transportation services by pipeline.
- SDCL § 10-46-56 · Exemption for the use of credit card processing services.
- SDCL § 10-46-57
- SDCL § 10-46-58 · Passenger transportation tax imposed--Transportation within state.
- SDCL § 10-46-58 · Passenger transportation tax imposed--Transportation within state.
- SDCL § 10-46-59 · Inapplicability of tax.
- SDCL § 10-46-60
- SDCL § 10-46-61
- SDCL § 10-46-62 · Gross receipts from charge of interest exempted.
- SDCL § 10-46-63 · Exemption for use of certain rodeo services.
- SDCL § 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and lock parts.
- SDCL § 10-46-65 · Exemptions.
- SDCL § 10-46-66 · Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
- SDCL § 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.
- SDCL § 10-46-68 · Exemption for lodging house or hotel membership fees.
- SDCL § 10-46-69 · Tax on use of certain mobile telecommunications services.
- SDCL § 10-46-69 · Tax on use of certain mobile telecommunications services.
- SDCL § 10-46-69.1 · Tax on use of certain mobile telecommunications services.
- SDCL § 10-46-69.1 · Tax on intrastate, interstate, or international telecommunications service--Exemptions.
- SDCL § 10-46-69.2 · Tax on ancillary services.
- SDCL § 10-46-69.2 · Tax on ancillary services.
- SDCL § 10-46-70 · Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
- SDCL § 10-46-71 · Exemption for sale of coins, currency, or bullion.
- SDCL § 10-46-72 · Relief from liability for failing to report tax at new rate--Conditions.
- SDCL § 10-46-73 · Exemption for nonprofit corporations created for fire protection.
- SDCL § 10-46-74 · Exemption--Coaches.
- SDCL § 10-46-75 · Exemption--Certain services rendered to a partnership.
- SDCL § 10-46A-1 · Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.
- SDCL § 10-46A-1.1 · Effective date--Application to contracts, sales and change orders.
- SDCL § 10-46A-1.2 · Contracts subject to tax imposed by chapter 10-46B.
- SDCL § 10-46A-1.3 · Tax measured by gross receipts upon accrual basis.
- SDCL § 10-46A-1.4 · Payment of tax on cash basis.
- SDCL § 10-46A-1.5 · Taxes on receipts of worthless accounts.
- SDCL § 10-46A-1.6
- SDCL § 10-46A-1.7
- SDCL § 10-46A-1.8 · Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance.
- SDCL § 10-46A-2 · Prime contractors and subcontractors subject to tax.
- SDCL § 10-46A-2.1 · Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates.
- SDCL § 10-46A-2.2 · Prime contractor--Definition.
- SDCL § 10-46A-3 · Total contract price as basis of tax--Purchased materials.
- SDCL § 10-46A-4 · Gross receipts defined--Items not deductible.
- SDCL § 10-46A-5 · Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.
- SDCL § 10-46A-5.1 · Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions.
- SDCL § 10-46A-6
- SDCL § 10-46A-7 · Administration of tax--Sales tax provisions applicable.
- SDCL § 10-46A-8 · Report and payment of tax.
- SDCL § 10-46A-8.1
- SDCL § 10-46A-9