Chapter

USE TAX

S.D. Codified Laws § 10-46-1— Definition of terms
S.D. Codified Laws § 10-46-1.1— Lease or rental defined--Exclusions
S.D. Codified Laws § 10-46-1.2— Telecommunications service defined
S.D. Codified Laws § 10-46-1.3— Definition of terms related to telecommunications service and ancillary services
S.D. Codified Laws § 10-46-2— Tax on tangible personal property purchased for use in state--Rate based on purchase price
S.D. Codified Laws § 10-46-2.1— Tax on use of services--Exemptions--Related corporation defined
S.D. Codified Laws § 10-46-2.2— Tax on use of rented property and products transferred electronically
S.D. Codified Laws § 10-46-2.3— Exemption of use of property leased
S.D. Codified Laws § 10-46-2.4— Certain purchases considered for resale purposes
S.D. Codified Laws § 10-46-2.5— Chemicals purchased for use by lawn and garden services considered purchases for resale
S.D. Codified Laws § 10-46-2.6— Materials purchased for floor laying service considered purchase for resale
S.D. Codified Laws § 10-46-2.7— Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception
S.D. Codified Laws § 10-46-2.8— Tax on use of product transferred electronically
S.D. Codified Laws § 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
S.D. Codified Laws § 10-46-4— Tax imposed on person using property
S.D. Codified Laws § 10-46-5— Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded
S.D. Codified Laws § 10-46-5.1— Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined
S.D. Codified Laws § 10-46-5.2— Materials incorporated in construction work--Restriction on application of rate increase
S.D. Codified Laws § 10-46-5.3— Value of molds and dies
S.D. Codified Laws § 10-46-5.4— Exemption of materials becoming part of out-of-state signage or advertising
S.D. Codified Laws § 10-46-6— Exemption of property and services subject to sales tax
S.D. Codified Laws § 10-46-6.1— Credit for sales or use tax paid to another state--Reciprocity required
S.D. Codified Laws § 10-46-6.2— Exemption for credit services by credit bureaus to certain financial institutions
S.D. Codified Laws § 10-46-7— Constitutional exemptions from tax--Property of public agencies
S.D. Codified Laws § 10-46-7.1— 10-46-7.1. Repealed by SL 1995, ch 68, § 30
S.D. Codified Laws § 10-46-8— Exemption of property brought in for personal use of nonresident
S.D. Codified Laws § 10-46-9— Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail
S.D. Codified Laws § 10-46-9.1— Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined
S.D. Codified Laws § 10-46-9.2— Brokers' and agents' services exempt from tax
S.D. Codified Laws § 10-46-9.3— Packaging and container materials as tax exempt raw material
S.D. Codified Laws § 10-46-9.4— Packaging and container materials sold to retailers exempt
S.D. Codified Laws § 10-46-9.5— Exemption of certain sales commissions
S.D. Codified Laws § 10-46-9.6— Exemption of gross receipts from sale of certain replacement parts
S.D. Codified Laws § 10-46-9.7— 10-46-9.7 to 10-46-12.1. Repealed by SL 1995, ch 68, §§ 31 to 35
S.D. Codified Laws § 10-46-13— 10-46-13. Repealed by SL 1985, ch 241, § 20
S.D. Codified Laws § 10-46-13.1— Exemption of motor vehicles exempt from excise tax
S.D. Codified Laws § 10-46-13.2— 10-46-13.2. Repealed by SL 1995, ch 68, § 36
S.D. Codified Laws § 10-46-14— Exemption of commodities otherwise taxed
S.D. Codified Laws § 10-46-15— Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports
S.D. Codified Laws § 10-46-15.1— Exemption of insulin for human use
S.D. Codified Laws § 10-46-15.2— Exemption of authorized purchases made with food stamps
S.D. Codified Laws § 10-46-15.3— Exemption of authorized purchases of food
S.D. Codified Laws § 10-46-15.4— Exemption of fair market value of property or service given without charge to exempt organization
S.D. Codified Laws § 10-46-15.5— Exemption of prescribed drugs used by humans
S.D. Codified Laws § 10-46-15.6— Exemption of prescribed medical equipment or prosthetic devices used by humans
S.D. Codified Laws § 10-46-15.7— Exemption of prescribed medical devices used by humans
S.D. Codified Laws § 10-46-16— Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product
S.D. Codified Laws § 10-46-16.1— Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations
S.D. Codified Laws § 10-46-16.2— Exemption of gross receipts from sales of certain animals
S.D. Codified Laws § 10-46-16.3— Exemption of gross receipts from sale of feed and bedding for certain animals
S.D. Codified Laws § 10-46-16.4— Exemption for sale of certain live nondomestic animals
S.D. Codified Laws § 10-46-16.5— Exemption for sale of feed for certain live nondomestic animals
S.D. Codified Laws § 10-46-16.6— Exemption for sale of swine or cattle semen
S.D. Codified Laws § 10-46-17— Exemption of motor fuel used for agricultural purposes
S.D. Codified Laws § 10-46-17.1— 10-46-17.1. Repealed by SL 1983, ch 86, § 3
S.D. Codified Laws § 10-46-17.2— Power for irrigation pumps exempt from tax
S.D. Codified Laws § 10-46-17.3— Exemption of services enumerated in chapter 10-45
S.D. Codified Laws § 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
S.D. Codified Laws § 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
S.D. Codified Laws § 10-46-17.6— Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment
S.D. Codified Laws § 10-46-17.7— Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment
S.D. Codified Laws § 10-46-17.8— Exemption of rental of devices used to apply agricultural fertilizers and pesticides
S.D. Codified Laws § 10-46-18— Delivery in state as prima facie evidence of sale for use in state
S.D. Codified Laws § 10-46-18.1— Use of service in state prima facie evidence of taxability
S.D. Codified Laws § 10-46-18.2— Money paid as evidence of value of service--Reasonable value governs
S.D. Codified Laws § 10-46-18.3— List of sales property or services to residents--Cost
S.D. Codified Laws § 10-46-19— Manner of collection of tax
S.D. Codified Laws § 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
S.D. Codified Laws § 10-46-21— Semiannual report of sales by retailer maintaining place of business in state--Contents
S.D. Codified Laws § 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
S.D. Codified Laws § 10-46-23— Collection and remittance of tax by retailer
S.D. Codified Laws § 10-46-24— Surety bond filed by retailer
S.D. Codified Laws § 10-46-25— Securities deposited by retailer in lieu of bond
S.D. Codified Laws § 10-46-26— Tax collected as debt of retailer
S.D. Codified Laws § 10-46-27— 10-46-27. Repealed by SL 2010, ch 64, § 1
S.D. Codified Laws § 10-46-27.1— Time for filing of return and payment of tax--Extension
S.D. Codified Laws § 10-46-28— Contents of return--Remittance
S.D. Codified Laws § 10-46-29— 10-46-29. Repealed by SL 2010, ch 64, § 4
S.D. Codified Laws § 10-46-30— Execution of retailers' returns
S.D. Codified Laws § 10-46-31— Amounts of tax paid on conditional sales or installment contract receipts
S.D. Codified Laws § 10-46-32— Collection of tax by deduction from motor fuel tax refunds
S.D. Codified Laws § 10-46-33— Direct payment of tax by user
S.D. Codified Laws § 10-46-34— Liability of user for tax--Returns and payments
S.D. Codified Laws § 10-46-34.1— Credit for sales or use tax paid to another state--Reciprocal grant of credit required
S.D. Codified Laws § 10-46-35— 10-46-35. Repealed by SL 1982, ch 86, § 39
S.D. Codified Laws § 10-46-35.1— Promulgation of rules
S.D. Codified Laws § 10-46-36— 10-46-36. Repealed by SL 1981, ch 106, § 1
S.D. Codified Laws § 10-46-37— False or fraudulent return in attempt to evade tax as misdemeanor
S.D. Codified Laws § 10-46-38— Failure to file return as misdemeanor
S.D. Codified Laws § 10-46-39— Administration and enforcement--Sales tax procedural and collection provisions applicable
S.D. Codified Laws § 10-46-40— Rules for administration--Uniformity of application
S.D. Codified Laws § 10-46-41— Determination of tax by secretary in absence of correct return
S.D. Codified Laws § 10-46-42— Secretary's certificate as prima facie evidence of failure to file return or pay tax
S.D. Codified Laws § 10-46-43— Records maintained by retailers and users--Examination and investigations by secretary--Access to records
S.D. Codified Laws § 10-46-44— Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business
S.D. Codified Laws § 10-46-45— Notice and hearing on revocation of permit or authority to do business
S.D. Codified Laws § 10-46-46— Restoration of revoked sales tax permit
S.D. Codified Laws § 10-46-47— 10-46-47. Repealed by SL 2017, ch 66, § 1
S.D. Codified Laws § 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
S.D. Codified Laws § 10-46-48— Revenue credited to general fund
S.D. Codified Laws § 10-46-49— 10-46-49. Repealed by SL 2001, ch 56, § 14
S.D. Codified Laws § 10-46-50— Floor laying service subject to tax
S.D. Codified Laws § 10-46-51— Exemption of large boats subject to excise tax
S.D. Codified Laws § 10-46-52— Exemption of gaming proceeds
S.D. Codified Laws § 10-46-53— 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
S.D. Codified Laws § 10-46-55— Exemption of natural gas transportation services by pipeline
S.D. Codified Laws § 10-46-56— Exemption for the use of credit card processing services
S.D. Codified Laws § 10-46-57— 10-46-57. Repealed by SL 2004, ch 94, § 12
S.D. Codified Laws § 10-46-58— Passenger transportation tax imposed--Transportation within state
S.D. Codified Laws § 10-46-59— Inapplicability of tax
S.D. Codified Laws § 10-46-60— 10-46-60. Repealed by SL 2004, ch 94, § 14
S.D. Codified Laws § 10-46-61— 10-46-61. Repealed by SL 2001, ch 56, § 16
S.D. Codified Laws § 10-46-62— Gross receipts from charge of interest exempted
S.D. Codified Laws § 10-46-63— Exemption for use of certain rodeo services
S.D. Codified Laws § 10-46-64— Exemption of repair shops, locksmiths, locksmith shops, and lock parts
S.D. Codified Laws § 10-46-65— Exemptions
S.D. Codified Laws § 10-46-66— Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer
S.D. Codified Laws § 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
S.D. Codified Laws § 10-46-68— Exemption for lodging house or hotel membership fees
S.D. Codified Laws § 10-46-69— Tax on use of certain mobile telecommunications services
S.D. Codified Laws § 10-46-69.1— Tax on use of certain mobile telecommunications services
S.D. Codified Laws § 10-46-69.2— Tax on ancillary services
S.D. Codified Laws § 10-46-70— Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity
S.D. Codified Laws § 10-46-71— Exemption for sale of coins, currency, or bullion
S.D. Codified Laws § 10-46-72— Relief from liability for failing to report tax at new rate--Conditions
S.D. Codified Laws § 10-46-73— Exemption for nonprofit corporations created for fire protection
S.D. Codified Laws § 10-46-74— Exemption--Coaches
S.D. Codified Laws § 10-46-75— Exemption--Certain services rendered to a partnership