Chapter 45. Retail Sales and Service Tax
Index
- SDCL 10-45-1 Definition of Terms
- SDCL 10-45-1.1 Gross Receipts Not to Include Late Charge Fees
- SDCL 10-45-1.2 Gross Receipts Not to Include Refunded Sale Price of Property
- SDCL 10-45-1.3 Gross Receipts Not to Include Credit Or Trade-In Value of Certain Personal Property
- SDCL 10-45-1.4 Computation of Tax to Third Decimal Place
- SDCL 10-45-1.5 Lease Or Rental Defined-Exclusions
- SDCL 10-45-1.6 Exemption For Gross Receipts Pursuant to Contract Requiring Retailer to Display Products Or Signage-Exception
- SDCL 10-45-1.7 Certain Nontaxable Portions of Bundled Telecommunications Transactions Subject to Tax
- SDCL 10-45-1.8 Entire Gross Receipts From Sale of Bundled Transactions Subject to Tax
- SDCL 10-45-1.9 Bundled Transaction Defined
- SDCL 10-45-1.10 Distinct and Identifiable Products-Exclusions
- SDCL 10-45-1.11 One Nonitemized Price-Exclusions
- SDCL 10-45-1.12 Bundled Transaction-Exclusions
- SDCL 10-45-1.13 De Minimis Defined
- SDCL 10-45-1.14 Gross Receipts Defined
- SDCL 10-45-1.15 Conditions Under Which Gross Receipts Include Consideration Retailer Received From Third Parties
- SDCL 10-45-1.16 Exclusions From Definition of Gross Receipts
- SDCL 10-45-1.17 Telecommunications Service Defined
- SDCL 10-45-1.18 Definition of Terms Related to Telecommunications Service and Ancillary Services
- SDCL 10-45-1.19 Gross Receipts Excludes Tax Imposed By Certain Chapters and Sections
- SDCL 10-45-2 [Effective Until 7/1/2027] Tax On Sale of Tangible Property
- SDCL 10-45-2 [Effective 7/1/2027] Tax On Sale of Tangible Property
- SDCL 10-45-2.1 Tax On Sales of Sectional Homes-Sectional Homes Defined
- SDCL 10-45-2.2 Materials Incorporated In Construction Work-Restriction On Application of Rate Increase
- SDCL 10-45-2.3 Conditional Or Installment Sales-Actual Cash Receipts Subject to Tax
- SDCL 10-45-2.4 Tax On Products Transferred Electronically
- SDCL 10-45-2.5 Retailer Engaged In Business of Selling Tangible Personal Property, Services, and Products Transferred Electronically For Use In State
- SDCL 10-45-2.6 Definition of Terms Used In Section 10-45-25
- SDCL 10-45-2.7 Retailers Processing Orders Electronically
- SDCL 10-45-2.8 Retailers that Are Part of Controlled Group
- SDCL 10-45-2.9 Retailers Having Contractual Relationship With Entity For Installation, Maintenance, Or Repair of Purchases
- SDCL 10-45-3 [Repealed]
- SDCL 10-45-3.1 [Repealed]
- SDCL 10-45-3.2, 10-45-3.3 [Repealed]
- SDCL 10-45-3.4 Exemption of Parts, Repair Services, and Maintenance Items and Services On Certain Farm Machinery, Attachment Units, and Irrigation Equipment
- SDCL 10-45-3.5 Exemption For Gross Receipts From Sale, Resale, Or Lease of Farm Machinery, Attachment Units, and Irrigation Equipment
- SDCL 10-45-4 Tax On Receipts From Business Services
- SDCL 10-45-4.1 Services Subject to Taxation
- SDCL 10-45-4.2 Certain Purchases Considered For Resale Purposes
- SDCL 10-45-5 [Effective Until 7/1/2027] Tax On Receipts From Specific Enumerated Businesses and Services
- SDCL 10-45-5 [Effective 7/1/2027] 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 [Effective Until 7/1/2027] Tax On Oil and Gas Field Services
- SDCL 10-45-5.3 [Effective 7/1/2027] Tax On Oil and Gas Field Services
- SDCL 10-45-5.4 [Repealed]
- 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 [Effective Until 7/1/2027] Tax On Utility Services
- SDCL 10-45-6 [Effective 7/1/2027] Tax On Utility Services
- SDCL 10-45-6.1 [Effective Until 7/1/2027] Tax On Intrastate, Interstate, Or International Telecommunications Service-Exemptions
- SDCL 10-45-6.1 [Effective 7/1/2027] Tax On Intrastate, Interstate, Or International Telecommunications Service-Exemptions
- SDCL 10-45-6.2 [Effective Until 7/1/2027] Tax On Certain Mobile Telecommunications Services
- SDCL 10-45-6.2 [Effective 7/1/2027] 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 [Effective Until 7/1/2027] Tax On Admissions to Amusements and Athletic Contests Or Events
- SDCL 10-45-8 [Effective 7/1/2027] Tax On Admissions to Amusements and Athletic Contests Or Events
- SDCL 10-45-8.1 [Repealed]
- SDCL 10-45-8.2 [Repealed]
- 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 [Repealed]
- SDCL 10-45-10.2 [Repealed]
- 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 [Repealed]
- SDCL 10-45-12 [Repealed]
- 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 [Repealed]
- 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-Exception
- 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 [Repealed]
- SDCL 10-45-14.2 Ink and Newsprint Exempt When Used to Produce Shoppers' Guides-Shoppers' Guides Defined
- SDCL 10-45-14.3 [Repealed]
- 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 [Repealed]
- 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, 10-45-17 [Repealed]
- 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 [Repealed]
- 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 [Repealed]
- 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, 10-45-20.8 [Repealed]
- 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, 10-45-27.1 [Repealed]
- 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
- SDCL 10-45-28 [Repealed]
- SDCL 10-45-28.1 [Repealed]
- 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, 10-45-33 [Repealed]
- SDCL 10-45-34 [Repealed]
- SDCL 10-45-35 Appeals From Decisions of Secretary
- SDCL 10-45-36 [Repealed]
- SDCL 10-45-37 Jeopardy Assessment of Sales Tax-Lien and Distress Warrant-Bond to Pay Tax
- SDCL 10-45-38 to 10-45-41.1 [Repealed]
- SDCL 10-45-42 Endorsement and Return of Uncollectible Warrant-Liability of Officer For Failure to Issue Or Execute Warrant
- SDCL 10-45-43, 10-45-44 [Repealed]
- SDCL 10-45-45 Records Preserved By Persons Subject to Tax-Inspection By Department
- SDCL 10-45-46 [Repealed]
- SDCL 10-45-47 Superseded
- SDCL 10-45-47.1 Promulgation of Rules
- SDCL 10-45-48 [Repealed]
- SDCL 10-45-48.1 Violation of Chapter As Criminal Offense-Classification
- SDCL 10-45-49 to 10-45-51 [Repealed]
- SDCL 10-45-52 Tax Proceeds Credited to General Fund
- SDCL 10-45-53, 10-45-54 [Repealed]
- 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 [Repealed]
- SDCL 10-45-57 Obsolete
- SDCL 10-45-58 Materials Used By Floor Laying As Purchases For Resale
- SDCL 10-45-59, 10-45-60 [Repealed]
- 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 [Repealed]
- SDCL 10-45-64 Exemption of Gaming Proceeds
- SDCL 10-45-65, 10-45-66 [Repealed]
- 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 [Repealed]
- SDCL 10-45-69.1 to 10-45-69.10 [Repealed]
- SDCL 10-45-70 [Repealed]
- SDCL 10-45-71 [Effective Until 7/1/2027] Passenger Transportation Gross Receipts Tax Imposed-Transportation to Be Within State
- SDCL 10-45-71 [Effective 7/1/2027] Passenger Transportation Gross Receipts Tax Imposed-Transportation to Be Within State
- SDCL 10-45-72 Inapplicability of Tax
- SDCL 10-45-73 to 10-45-79 [Repealed]
- SDCL 10-45-80 [Repealed]
- SDCL 10-45-81 [Repealed]
- 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 Section 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