Repealed by SL 2001, ch 56 , § 16

SDCL § 10-46-61 — under USE TAX.

SDCL § 10-46-61

10-46-62 Gross receipts from charge of interest exempted. 10-46-63 Exemption for use of certain rodeo services. 10-46-64 Exemption of repair shops, locksmiths, locksmith shops, and lock parts. 10-46-65 Exemptions. 10-46-66 Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer. 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. 10-46-68 Exemption for lodging house or hotel membership fees. 10-46-69 Tax on use of certain mobile telecommunications services. 10-46-69.1 Tax on use of certain mobile telecommunications services. 10-46-69.2 Tax on ancillary services. 10-46-70 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity. 10-46-71 Exemption for sale of coins, currency, or bullion. 10-46-72 Relief from liability for failing to report tax at new rate--Conditions. 10-46-73 Exemption for nonprofit corporations created for fire protection. 10-46-74 Exemption--Coaches. 10-46-75 Exemption--Certain services rendered to a partnership.