{"data":{"id":"us-sd/sdcl-10-45-2.1","jurisdiction":"us-sd","citation":"SDCL § 10-45-2.1","heading":"Tax on sales of sectional homes--Sectional homes defined.","body":"Sales of sectional homes are subject to sales tax, which shall be based upon the fair market value of the raw materials used to construct each home.\nFor the purpose of this section, the term, sectional homes, means any home pre-built in whole or in part for the purpose of permanent placement on a foundation. Mobile homes as defined in § 32-3-1 and manufactured homes as defined in § 32-3-1 are not sectional homes.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-2.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d296ea63ff7d381d50c196c9f7abab13cf104f64a4eeec24ece8ddf8658484d0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-2--2","next":"us-sd/sdcl-10-45-2.2"},"notice":"GroundRules: Original legal text. Not legal advice."}