Chapter 46. Use Tax
Index
- 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 [Effective Until 7/1/2027] Tax On Use of Services-Exemptions-Related Corporation Defined
- SDCL 10-46-2.1 [Effective 7/1/2027] Tax Imposed On Use of Services-Exemptions-Related Corporation Defined
- SDCL 10-46-2.2 [Effective Until 7/1/2027] Tax On Use of Rented Property and Products Transferred Electronically
- SDCL 10-46-2.2 [Effective 7/1/2027] 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- SDCL 10-46-7.1 [Repealed]
- 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 to 10-46-12.1 [Repealed]
- SDCL 10-46-13 [Repealed]
- SDCL 10-46-13.1 Exemption of Motor Vehicles Exempt From Excise Tax
- SDCL 10-46-13.2 [Repealed]
- 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
- SDCL 10-46-17.1 [Repealed]
- 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 [Repealed]
- 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 [Repealed]
- 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 [Repealed]
- SDCL 10-46-35.1 Promulgation of Rules
- SDCL 10-46-36 [Repealed]
- 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 [Repealed]
- 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 10-46-49 [Repealed]
- 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, 10-46-54 [Repealed]
- 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 [Repealed]
- SDCL 10-46-58 [Effective Until 6/30/2027] Passenger Transportation Tax Imposed-Transportation Within State
- SDCL 10-46-58 [Effective 6/30/2027] Passenger Transportation Tax Imposed-Transportation Within State
- SDCL 10-46-59 Inapplicability of Tax
- SDCL 10-46-60 [Repealed]
- SDCL 10-46-61 [Repealed]
- 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 [Effective Until 7/1/2027] Tax On Use of Certain Mobile Telecommunications Services
- SDCL 10-46-69 [Effective 7/1/2027] Tax On Use of Certain Mobile Telecommunications Services
- SDCL 10-46-69.1 [Effective Until 7/1/2027] Tax On Use of Certain Mobile Telecommunications Services
- SDCL 10-46-69.1 [Effective 7/1/2027] Tax On Intrastate, Interstate, Or International Telecommunications Service-Exemptions
- SDCL 10-46-69.2 [Effective Until 7/1/2027] Tax On Ancillary Services
- SDCL 10-46-69.2 [Effective 7/1/2027] 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