Chapter

RETAIL SALES AND SERVICE TAX

S.D. Codified Laws § 10-45-1— Definition of terms
S.D. Codified Laws § 10-45-1.1— Gross receipts not to include late charge fees
S.D. Codified Laws § 10-45-1.2— Gross receipts not to include refunded sale price of property
S.D. Codified Laws § 10-45-1.3— Gross receipts not to include credit or trade-in value of certain personal property
S.D. Codified Laws § 10-45-1.4— Computation of tax to third decimal place
S.D. Codified Laws § 10-45-1.5— Lease or rental defined--Exclusions
S.D. Codified Laws § 10-45-1.6— Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception
S.D. Codified Laws § 10-45-1.7— Certain nontaxable portions of bundled telecommunications transactions subject to tax
S.D. Codified Laws § 10-45-1.8— Entire gross receipts from sale of bundled transactions subject to tax
S.D. Codified Laws § 10-45-1.9— Bundled transaction defined
S.D. Codified Laws § 10-45-1.10— Distinct and identifiable products--Exclusions
S.D. Codified Laws § 10-45-1.11— One nonitemized price--Exclusions
S.D. Codified Laws § 10-45-1.12— Bundled transaction--Exclusions
S.D. Codified Laws § 10-45-1.13— De minimis defined
S.D. Codified Laws § 10-45-1.14— Gross receipts defined
S.D. Codified Laws § 10-45-1.15— Conditions under which gross receipts include consideration retailer received from third parties
S.D. Codified Laws § 10-45-1.16— Exclusions from definition of gross receipts
S.D. Codified Laws § 10-45-1.17— Telecommunications service defined
S.D. Codified Laws § 10-45-1.18— Definition of terms related to telecommunications service and ancillary services
S.D. Codified Laws § 10-45-1.19— Gross receipts excludes tax imposed by certain chapters and sections
S.D. Codified Laws § 10-45-1.20— Gross receipts--Exemption--Certain services rendered to a partnership
S.D. Codified Laws § 10-45-2— Tax on sale of tangible property
S.D. Codified Laws § 10-45-2.1— Tax on sales of sectional homes--Sectional homes defined
S.D. Codified Laws § 10-45-2.2— Materials incorporated in construction work--Restriction on application of rate increase
S.D. Codified Laws § 10-45-2.3— Conditional or installment sales--Actual cash receipts subject to tax
S.D. Codified Laws § 10-45-2.4— Tax on products transferred electronically
S.D. Codified Laws § 10-45-2.5— Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state
S.D. Codified Laws § 10-45-2.6— Definition of terms used in § 10-45-2.5
S.D. Codified Laws § 10-45-2.7— Retailers processing orders electronically
S.D. Codified Laws § 10-45-2.8— Retailers that are part of controlled group
S.D. Codified Laws § 10-45-2.9— Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases
S.D. Codified Laws § 10-45-3— 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006
S.D. Codified Laws § 10-45-3.1— 10-45-3.1. Repealed by SL 1982, ch 112, § 1
S.D. Codified Laws § 10-45-3.2— 10-45-3.2, 10-45-3.3. Repealed by SL 2006, ch 58, §§ 16, 17, eff. April 1, 2006
S.D. Codified Laws § 10-45-3.3— 10-45-3.3. Repealed by SL 2006, ch 58, § 17, eff. April 1, 2006
S.D. Codified Laws § 10-45-3.4— Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment
S.D. Codified Laws § 10-45-3.5— Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment
S.D. Codified Laws § 10-45-4— Tax on receipts from business services
S.D. Codified Laws § 10-45-4.1— Services subject to taxation
S.D. Codified Laws § 10-45-4.2— Certain purchases considered for resale purposes
S.D. Codified Laws § 10-45-5— Tax on receipts from specific enumerated businesses and services
S.D. Codified Laws § 10-45-5.1— Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection
S.D. Codified Laws § 10-45-5.2— Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax
S.D. Codified Laws § 10-45-5.3— Tax on oil and gas field services
S.D. Codified Laws § 10-45-5.4— 10-45-5.4. Repealed by SL 2005, ch 72, § 3
S.D. Codified Laws § 10-45-5.5— Chemicals purchased for use by lawn and garden services considered purchases for resale
S.D. Codified Laws § 10-45-5.6— Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged
S.D. Codified Laws § 10-45-6— Tax on utility services
S.D. Codified Laws § 10-45-6.1— Tax on intrastate, interstate, or international telecommunications service--Exemptions
S.D. Codified Laws § 10-45-6.2— Tax on certain mobile telecommunications services
S.D. Codified Laws § 10-45-6.3— Call center defined--Exclusions
S.D. Codified Laws § 10-45-7— Tax on room or parking site rentals to transient guests
S.D. Codified Laws § 10-45-7.1— Exemption for lodging house or hotel membership fees
S.D. Codified Laws § 10-45-8— Tax on admissions to amusements, athletic contests, or events
S.D. Codified Laws § 10-45-8.1— 10-45-8.1. Repealed by SL 1987, ch 102, § 2
S.D. Codified Laws § 10-45-8.2— Repealed by SL 2012, ch 67, § 1
S.D. Codified Laws § 10-45-9— Constitutional and statutory exemptions from taxation
S.D. Codified Laws § 10-45-9.1— Exemption of property sold for lease
S.D. Codified Laws § 10-45-10— Exemption of sales to United States, states, municipalities, charities, and Indian tribes
S.D. Codified Laws § 10-45-10.1— 10-45-10.1. Repealed by SL 1979, ch 84, § 13
S.D. Codified Laws § 10-45-10.2— 10-45-10.2. Repealed by SL 1995, ch 68, § 10
S.D. Codified Laws § 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
S.D. Codified Laws § 10-45-10.4— Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs
S.D. Codified Laws § 10-45-11— Exemption of fuel sales otherwise taxed
S.D. Codified Laws § 10-45-11.1— Exemption of goods and services furnished to meet warranty obligation without charge
S.D. Codified Laws § 10-45-11.2— Exemption of sales of motor vehicles exempt from excise tax
S.D. Codified Laws § 10-45-11.3— 10-45-11.3. Repealed by SL 1995, ch 68, § 11
S.D. Codified Laws § 10-45-12— 10-45-12. Repealed by SL 1981, ch 103, § 2
S.D. Codified Laws § 10-45-12.1— Services specifically exempt from tax
S.D. Codified Laws § 10-45-12.2— Exemption of engineering, architectural, and surveying services
S.D. Codified Laws § 10-45-12.3— 10-45-12.3. Repealed by SL 2003, ch 61, § 3
S.D. Codified Laws § 10-45-12.4— Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax
S.D. Codified Laws § 10-45-12.5— Exemption of certain sales commissions
S.D. Codified Laws § 10-45-12.6— Exemption for credit services by credit bureaus to certain financial institutions
S.D. Codified Laws § 10-45-12.7— Exemption for gross receipts of person officiating amateur sporting event
S.D. Codified Laws § 10-45-13— Exemption of receipts used for civic and nonprofit associations and purposes
S.D. Codified Laws § 10-45-13.1— Exemption of membership organizations
S.D. Codified Laws § 10-45-13.2— Exemption of fair market value of personal property or service given without charge to exempt organization
S.D. Codified Laws § 10-45-13.3— Exemption of lottery tickets
S.D. Codified Laws § 10-45-13.4— Exemption of gross receipts from library copying charges
S.D. Codified Laws § 10-45-13.5— Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity
S.D. Codified Laws § 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
S.D. Codified Laws § 10-45-14.1— 10-45-14.1. Repealed by SL 2005, ch 72, § 1
S.D. Codified Laws § 10-45-14.2— Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined
S.D. Codified Laws § 10-45-14.3— 10-45-14.3. Repealed by SL 2005, ch 72, § 2
S.D. Codified Laws § 10-45-14.4— Packaging and container materials as tax exempt raw material
S.D. Codified Laws § 10-45-14.5— Packaging and container materials sold to retailers exempt
S.D. Codified Laws § 10-45-14.6— Exemption of hospital meals paid for by public entity
S.D. Codified Laws § 10-45-14.7— Exemption of authorized purchases made with food stamps
S.D. Codified Laws § 10-45-14.8— Exemption of authorized purchases of food
S.D. Codified Laws § 10-45-14.9— Exemption of certain insulin sales
S.D. Codified Laws § 10-45-14.10— Exemption of certain drugs
S.D. Codified Laws § 10-45-14.11— Exemption of certain durable medical equipment and prosthetic devices
S.D. Codified Laws § 10-45-14.12— Exemption of certain medical devices
S.D. Codified Laws § 10-45-15— Exemption of seed used for agricultural purposes
S.D. Codified Laws § 10-45-15.1— 10-45-15.1. Repealed by SL 1995, ch 68, § 14
S.D. Codified Laws § 10-45-16— Exemption of commercial fertilizer used for agricultural purposes
S.D. Codified Laws § 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
S.D. Codified Laws § 10-45-16.2— Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides
S.D. Codified Laws § 10-45-16.3— Exemption of gross receipts from rental of agricultural devices owned by conservation district
S.D. Codified Laws § 10-45-16.4— 10-45-16.4, 10-45-17. Repealed by SL 1995, ch 68, §§ 15, 16
S.D. Codified Laws § 10-45-16.5— Exemption of soil amendments--Qualification
S.D. Codified Laws § 10-45-18— Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale
S.D. Codified Laws § 10-45-18.1— Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations
S.D. Codified Laws § 10-45-18.2— Exemption of gross receipts from sales of certain animals
S.D. Codified Laws § 10-45-18.3— Exemption of gross receipts from sale of feed and bedding for certain animals
S.D. Codified Laws § 10-45-18.4— Exemption for sale of certain live nondomestic animals
S.D. Codified Laws § 10-45-18.5— Exemption for sale of feed for certain nondomestic animals
S.D. Codified Laws § 10-45-18.6— Exemption for sale of swine or cattle semen
S.D. Codified Laws § 10-45-19— Exemption of fuel used for agricultural or railroad purposes
S.D. Codified Laws § 10-45-19.1— Power charges for irrigation pumps exempt
S.D. Codified Laws § 10-45-19.2— 10-45-19.2. Repealed by SL 1995, ch 68, § 19
S.D. Codified Laws § 10-45-19.3— Exemption of bulk water for domestic use
S.D. Codified Laws § 10-45-20— Exemptions applied to taxable services
S.D. Codified Laws § 10-45-20.1— Exemption of payments between members of controlled group--Exception
S.D. Codified Laws § 10-45-20.2— Exemption of payments between members of controlled group--Reimbursement for third-party services to group
S.D. Codified Laws § 10-45-20.3— Controlled group defined
S.D. Codified Laws § 10-45-20.4— 10-45-20.4. Repealed by SL 1989, ch 109, § 3
S.D. Codified Laws § 10-45-20.5— Exemption of gross receipts from sale of services rendered--Exception
S.D. Codified Laws § 10-45-20.6— Exemption of gross receipts from sale of certain replacement parts
S.D. Codified Laws § 10-45-20.7— 10-45-20.7, 10-45-20.8. Repealed by SL 1995, ch 68, §§ 20, 21
S.D. Codified Laws § 10-45-21— Tax additional to other occupation and privilege taxes
S.D. Codified Laws § 10-45-22— Addition of tax to price of product or service
S.D. Codified Laws § 10-45-23— Schedule for collection of tax from consumer
S.D. Codified Laws § 10-45-24— Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions
S.D. Codified Laws § 10-45-25— Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked
S.D. Codified Laws § 10-45-26— Refusal of permit to delinquent taxpayer--Bond to secure payment of tax
S.D. Codified Laws § 10-45-27— 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10, eff. Feb. 6, 2006
S.D. Codified Laws § 10-45-27.1— 10-45-27.1. Repealed by SL 2006, ch 61, § 10, eff. Feb. 6, 2006
S.D. Codified Laws § 10-45-27.2— Collection allowance credit for collecting sales tax
S.D. Codified Laws § 10-45-27.3— Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
S.D. Codified Laws § 10-45-28— 10-45-28. Repealed by SL 2007, ch 65, § 2
S.D. Codified Laws § 10-45-28.1— 10-45-28.1. Repealed by SL 1995, ch 68, § 22
S.D. Codified Laws § 10-45-29— Deduction allowed for sales refunds
S.D. Codified Laws § 10-45-29.1— Deduction allowed attorneys and accountants for amounts spent on behalf of clients
S.D. Codified Laws § 10-45-30— Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund
S.D. Codified Laws § 10-45-30.1— Cash basis reporting and payment
S.D. Codified Laws § 10-45-30.2— Accrual basis reporting and payment
S.D. Codified Laws § 10-45-31— Receipts not issued for taxes remitted
S.D. Codified Laws § 10-45-32— 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
S.D. Codified Laws § 10-45-34— 10-45-34. Repealed by SL 2010, ch 69, § 5
S.D. Codified Laws § 10-45-35— Appeals from decisions of secretary
S.D. Codified Laws § 10-45-36— 10-45-36. Repealed by SL 2010, ch 69, § 6
S.D. Codified Laws § 10-45-37— Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax
S.D. Codified Laws § 10-45-38— 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
S.D. Codified Laws § 10-45-42— Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant
S.D. Codified Laws § 10-45-43— 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
S.D. Codified Laws § 10-45-45— Records preserved by persons subject to tax--Inspection by department
S.D. Codified Laws § 10-45-46— 10-45-46. Repealed by SL 1978, ch 70, § 7
S.D. Codified Laws § 10-45-47— 10-45-47. Superseded
S.D. Codified Laws § 10-45-47.1— Promulgation of rules
S.D. Codified Laws § 10-45-48— 10-45-48. Repealed by SL 1984, ch 86, § 2
S.D. Codified Laws § 10-45-48.1— Violation of chapter as criminal offense--Classification
S.D. Codified Laws § 10-45-49— 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
S.D. Codified Laws § 10-45-52— Tax proceeds credited to general fund
S.D. Codified Laws § 10-45-53— 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
S.D. Codified Laws § 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
S.D. Codified Laws § 10-45-56— 10-45-56. Repealed by SL 1995, ch 94, § 1
S.D. Codified Laws § 10-45-57— 10-45-57. Obsolete
S.D. Codified Laws § 10-45-58— Materials used by floor laying as purchases for resale
S.D. Codified Laws § 10-45-59— 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
S.D. Codified Laws § 10-45-61— Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms
S.D. Codified Laws § 10-45-61.1— Exemption certificate--Timing--Alternative Information
S.D. Codified Laws § 10-45-62— Exemption of large boats subject to excise tax
S.D. Codified Laws § 10-45-63— 10-45-63. Repealed by SL 1995, ch 68, § 25
S.D. Codified Laws § 10-45-64— Exemption of gaming proceeds
S.D. Codified Laws § 10-45-65— 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
S.D. Codified Laws § 10-45-67— Exemption of natural gas transportation services by pipeline
S.D. Codified Laws § 10-45-68— Exemption for the sale of credit card processing services
S.D. Codified Laws § 10-45-69— 10-45-69. Repealed by SL 1997, ch 68, § 11
S.D. Codified Laws § 10-45-69.1— 10-45-69.1 to 10-45-69.10. Repealed by SL 2002, ch 63, §§ 16 to 25
S.D. Codified Laws § 10-45-70— 10-45-70. Repealed by SL 2004, ch 94, § 2
S.D. Codified Laws § 10-45-71— Passenger transportation gross receipts tax imposed--Transportation to be within state
S.D. Codified Laws § 10-45-72— Inapplicability of tax
S.D. Codified Laws § 10-45-73— 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
S.D. Codified Laws § 10-45-80— 10-45-80. Repealed by SL 1997, ch 69, § 1
S.D. Codified Laws § 10-45-81— 10-45-81. Repealed by SL 2004, ch 94, § 11
S.D. Codified Laws § 10-45-82— Gross receipts from charge of interest exempted
S.D. Codified Laws § 10-45-83— Pawnbrokers not eligible for exemption
S.D. Codified Laws § 10-45-84— Fee or commission not subject to tax
S.D. Codified Laws § 10-45-85— Temporary vendor to maintain inventory records--Violation as misdemeanor
S.D. Codified Laws § 10-45-86— Temporary vendor to maintain sales receipts--Violation as misdemeanor
S.D. Codified Laws § 10-45-87— Temporary vendor to furnish list of suppliers--Violation as misdemeanor
S.D. Codified Laws § 10-45-88— Review and audit of temporary vendors
S.D. Codified Laws § 10-45-89— Failure to maintain records--Revocation of temporary license
S.D. Codified Laws § 10-45-90— Exemption for gross receipts from certain rodeo services
S.D. Codified Laws § 10-45-91— Admissions to rodeos and related activities taxable
S.D. Codified Laws § 10-45-92— Allowable deductions for auctioneers
S.D. Codified Laws § 10-45-92.1— Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer
S.D. Codified Laws § 10-45-93— Exemption for gross receipts from international sale of agricultural and industrial equipment
S.D. Codified Laws § 10-45-94— Exemption for gross receipts from direct mail service
S.D. Codified Laws § 10-45-94.1— Direct mail defined
S.D. Codified Laws § 10-45-95— Materials purchased by locksmiths are purchases for resale
S.D. Codified Laws § 10-45-96— Tax on gross receipts of professional employer organization--Deduction available
S.D. Codified Laws § 10-45-97— Professional employer organization defined
S.D. Codified Laws § 10-45-98— Temporary help services not subject to § 10-45-96
S.D. Codified Laws § 10-45-99— Definitions
S.D. Codified Laws § 10-45-100— Extension for remitting sales and use tax on manufacturing equipment
S.D. Codified Laws § 10-45-101— Requirements for extension
S.D. Codified Laws § 10-45-102— Extension applies to full costs and installation fees
S.D. Codified Laws § 10-45-103— Application for extension permit--Permit nontransferable
S.D. Codified Laws § 10-45-104— Secretary to prescribe form and documentation requirements
S.D. Codified Laws § 10-45-105— Fraudulent claim--Tax due constitutes lien in favor of state
S.D. Codified Laws § 10-45-106— Right to hearing on denial of extension request
S.D. Codified Laws § 10-45-107— Promulgation of rules regarding filing extensions
S.D. Codified Laws § 10-45-108— Sourcing of sales and services
S.D. Codified Laws § 10-45-109— Registration and tax collection does not create nexus for other taxes
S.D. Codified Laws § 10-45-110— Exemption for sale of coins, currency, or bullion
S.D. Codified Laws § 10-45-111— Relief from liability for failing to collect tax at new rate--Conditions
S.D. Codified Laws § 10-45-112— Exemption for nonprofit corporations created for fire protection
S.D. Codified Laws § 10-45-113— Exemption for small sales by minors
S.D. Codified Laws § 10-45-114— Exemption--Coaches