Title 10 — TAXATION

For the purposes of this chapter, a controlled group consists of any corporations or other entities eligible to file a consolidated federal income tax return under the Internal Revenue Code as in effect on January 1, 2002, or entitled to only a single surtax exemption for federal…

10-45-20.5 Exemption of gross receipts from sale of services rendered--Exception. 10-45-20.6 Exemption of gross receipts from sale of certain replacement parts. 10-45-20.7 10-45-20.7 , 10-45-20.8. Repealed by SL 1995, ch 68 , §§ 20, 21. 10-45-21 Tax additional to other occupation…

There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of services rendered by a related corporation as defined in subdivision 10-43-1(11) for use by a financial institution as defined in subd…

There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale.…

The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter. Source: SL 1935, ch…

Retailers may add the tax imposed by this chapter to the price of their product or service as provided by law. If no provision is made, the average equivalent of the tax may be added. Any person or retailer subject to taxation under this chapter may add the tax under this chapter…

The schedules for collection of the tax imposed by this chapter and chapter 10-52 shall be established in rule by the secretary of revenue pursuant to chapter 1-26 . The schedules established by rule shall spread the tax proportionately on fractions of dollars. Source: SL 1965, c…

Each retailer or person engaging in a business in this state whose receipts are subject to sales tax shall file with the Department of Revenue, an application for a permit. Each application shall be made on a form prescribed by the secretary of revenue and shall require the name …

The secretary of revenue shall grant and issue to each applicant a permit for each place of business within the state, unless a statewide permit is granted. If a statewide permit is granted, the secretary of revenue shall issue a copy of the statewide permit for each place of bus…

The secretary of revenue may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a bond to the state, or other adequate sec…

Feb. 6, 2006. 10-45-27.2 Collection allowance credit for collecting sales tax. 10-45-27.3 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-45-28

Any person required to file a return and remit the tax imposed by chapter 10-45 , who holds a license issued pursuant to chapter 10-45 , who timely files the return due, and who timely remits the tax due, is allowed, as compensation for the expense of collecting and paying the ta…

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the t…

10-45-28.1

10-45-29 Deduction allowed for sales refunds. 10-45-29.1 Deduction allowed attorneys and accountants for amounts spent on behalf of clients. 10-45-30 Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund. 10-45-30.1 Cash basis r…

Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax. Source: SDC 1939, § 57.3310 as amended by SL 1967, ch 329 …

In determining the amount of tax due under this chapter, a person licensed pursuant to chapter 16-16 and a person licensed pursuant to chapter 36-20B may deduct from gross receipts amounts which represent charges to clients for tangible personal property, any product transferred …

April 1, 2006. 10-45-3.1

10-45-3.2 10-45-3.2 ,

April 1, 2006. 10-45-3.4 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment. 10-45-3.5 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irri…

There are exempted from the provisions of this chapter and the tax imposed by it, gross receipts from the sale of the following: (1) Parts and repair services on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt…

There are exempted from the provisions of this chapter and from the tax imposed by it, gross receipts from the sale, resale, or leasing of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. The term, farm machinery, includes all…

For purposes of this chapter, a bad debt means the same as the term is defined at 26 U.S.C. § 166 as of January 1, 2005, and is any portion of the purchase price of a transaction that a seller has reported as taxable and for which the seller or any party related to the seller wit…

Notwithstanding other provisions of this chapter, the secretary of revenue shall allow retailers to report and pay sales tax measured by gross receipts upon a cash basis if: (1) The retailer has not changed his basis in the previous calendar year; (2) The retailer's records are k…

If the secretary of revenue has granted a retailer the authority to report and pay sales tax on the cash basis and a retailer requests in writing for the authority to report and pay sales tax upon the accrual basis, the secretary may grant such authority if assessment and collect…

The secretary of revenue shall not be required to issue receipts for sales tax remitted to the Department of Revenue. Source: SL 1951, ch 463 , § 1; SDC Supp 1960, § 57.3302-1; SDC Supp 1960, § 57.3302 as added by SL 1967, ch 329 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2…

10-45-35 Appeals from decisions of secretary. 10-45-36

Appeals from decisions of the secretary of revenue in contested cases may be taken in accordance with chapter 1-26 . Source: SL 1967, ch 329 , § 16; SL 1982, ch 115 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-45-36. …

10-45-37 Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax. 10-45-38 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111 , § 28. 10-45-42 Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant. 10-4…

If the secretary of revenue believes that the assessment or collection of taxes will be jeopardized by delay, he may immediately make an assessment of the estimated tax and penalty, and demand payment thereof from the taxpayer. If such payment is not made, a lien may be filed and…

There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by § …

"Service" means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve predominantly the performance of a service as distinguished from selling property. In determining what is a service, the intended use, p…

Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes. Source: SL 1988, ch 107 , § 1.

When the sheriff is unable to find property of the taxpayer which may be seized and sold, he shall, within thirty days after receipt of the warrant, endorse upon the case of the warrant the word "uncollectible" and return the warrant to the county treasurer. Failure or refusal of…

10-45-47

10-45-47.1 Promulgation of rules. 10-45-48

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Licensing, including bonding and filing license applications; (2) The filing of returns and payment of the tax; (3) Determining the application of the tax and exemptions; (4) Taxpayer record-ke…

10-45-48.1 Violation of chapter as criminal offense--Classification. 10-45-49 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86 , §§ 3 to 6. 10-45-52 Tax proceeds credited to general fund. 10-45-53 10-45-53 , 10-45-54. Repealed by SL 1986, ch 111 , § 30. 10-45-55 Personal liabilit…

Any person who: (1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony; (2) Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemea…

There is imposed a tax at the rate of four and two-tenths percent upon the gross receipts of any person from engaging or continuing in any of the following businesses or services in this state: abstracters; accountants; ancillary services; architects; barbers; beauty shops; bill …

The annual license fee for each coin operated washer and dryer in this state is twenty dollars. However, in municipalities having a population of one thousand persons or less, the annual license fee is sixteen dollars. The license fee is in lieu of any sales or gross receipts tax…

The following services enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are specifically subject to the tax levied by this chapter: metal mining servi…

There is imposed, at the rate of four and one-half percent, an excise tax on the gross receipts of any person engaging in oil and gas field services (group no. 138) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Divisio…

10-45-5.5 Chemicals purchased for use by lawn and garden services considered purchases for resale. 10-45-5.6 Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged. 10-45-6 Tax on utility services. 10-45-6.1 Tax on intrastate, …

Chemicals purchased for use by lawn and garden services (industry no. 0782) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used in such servi…

Any nonprofit charitable organization which devotes its resources exclusively to the relief of the poor, distressed or underprivileged and has been recognized as an exempt organization under § 501(c)(3) of the Internal Revenue Code is specifically exempted from the license fee pr…

All taxes and license fees collected by the secretary of revenue pursuant to this chapter, shall immediately be turned over to the state treasurer and credited to the state general fund, except as otherwise provided. Source: SDC 1939, § 57.3103; SL 1939, ch 267 ; SL 2001, ch 56 ,…

If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corporate officers, memb…

10-45-57

10-45-58 Materials used by floor laying as purchases for resale. 10-45-59 10-45-59 , 10-45-60. Repealed by SL 1995, ch 68 , §§ 23, 24. 10-45-61 Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms. 10-45-61.1 Ex…