Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-45-1.1 Gross receipts not to include late charge fees
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For purposes of the tax imposed by this chapter, gross receipts do not include any fees or other interest imposed by a retailer for late charges on overdue accounts, no account, or nonsufficient funds checks. Source: SL 2002, ch 64 , § 14.
SDCL § 10-45-1.10 Distinct and identifiable products--Exclusions
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For the purposes of this chapter, the phrase, distinct and identifiable products, does not include: (1) Packaging, including containers, boxes, sacks, bags, bottles, wrapping, labels, tags, and instruction guides, that accompany the retail sale of the products and are incidental …
SDCL § 10-45-1.11 One nonitemized price--Exclusions
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For the purposes of this chapter, the phrase, one nonitemized price, does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including an invoice,…
SDCL § 10-45-1.12 Bundled transaction--Exclusions
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For the purposes of this chapter, the term, bundled transaction, does not include: (1) A transaction that includes the retail sale of real property or services to real property; (2) A transaction that includes the retail sale of any products in which the gross receipts varies, or…
SDCL § 10-45-1.13 De minimis defined
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For the purposes of § 10-45-1.12 , the term, de minimis, means the retailer's purchase price or gross receipts of the taxable products is ten percent or less of the total purchase price or gross receipts of the bundled products. A retailer shall use either the purchase price or t…
SDCL § 10-45-1.14 Gross receipts defined
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For the purposes of this chapter, the term, gross receipts, means the total amount or consideration, including cash, credit, property, and services, for which tangible personal property, any product transferred electronically, or services are sold, leased, or rented, valued in mo…
SDCL § 10-45-1.15 Conditions under which gross receipts include consideration retailer received from third parties
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Gross receipts, as defined in § 10-45-1.14 , include consideration received by the retailer from third parties if: (1) The retailer actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on …
SDCL § 10-45-1.16 Exclusions from definition of gross receipts
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Gross receipts, as defined in § 10-45-1.14 , do not include: (1) Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a retailer and taken by a purchaser on a sale; (2) Interest, financing, and carrying charges from credit exten…
SDCL § 10-45-1.17 Telecommunications service defined
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The term, telecommunications service, as used in this chapter, means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. The term, telecommunications service, includes such t…
SDCL § 10-45-1.18 Definition of terms related to telecommunications service and ancillary services
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Terms used in this chapter mean: (1) "Intrastate telecommunications service," a telecommunications service that originates in one United States state or a United States territory or possession, and terminates in the same United States state or a United States territory or possess…
SDCL § 10-45-1.19 Gross receipts excludes tax imposed by certain chapters and sections
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Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45D , 10-52 , and 10-52A , and §§ 49-34A-45 and 49-34A-46 that is separately stated on the invoice, bill of sale, or similar docume…
SDCL § 10-45-1.2 Gross receipts not to include refunded sale price of property
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For purposes of the tax imposed by this chapter, the sale price of property returned by customers are not gross receipts if the full sale price thereof is refunded either in cash or by credit. Source: SL 2002, ch 64 , § 15.
SDCL § 10-45-1.20 Gross receipts--Exemption--Certain services rendered to a partnership
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The following are exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter: (1) Gross receipts from services rendered by a natural person to a business taxed as a partnership in which the natural person is an owner; (2) Gross receipts…
SDCL § 10-45-1.3 Gross receipts not to include credit or trade-in value of certain personal property
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For purposes of the tax imposed by this chapter, if any tangible personal property or any product transferred electronically is taken in trade or in a series of trades as a credit or part payment of a retail sale taxable under this chapter, and the tangible personal property or t…
SDCL § 10-45-1.4 Computation of tax to third decimal place
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In computing the tax to be remitted under this chapter as the result of any transaction, the tax amount shall be carried to the third decimal place. Amounts of tax less than one - half of one cent shall be disregarded and amounts of tax of one - half cent or more shall be conside…
SDCL § 10-45-1.5 Lease or rental defined--Exclusions
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For the purposes of the tax imposed by this chapter, the term, lease or rental, means any transfer of possession or control of tangible personal property or any product transferred electronically for a fixed or indeterminate term for consideration. A lease or rental may include f…
SDCL § 10-45-1.6 Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception
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There are hereby exempted from the provisions of this chapter and the tax imposed by it, gross receipts received by a retailer from a manufacturer, wholesaler, or distributor pursuant to a written contract between the retailer and manufacturer, wholesaler, or distributor that req…
SDCL § 10-45-1.7 Certain nontaxable portions of bundled telecommunications transactions subject to tax
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In the case of a bundled transaction that includes any of the following: telecommunications services, ancillary services, internet access, or audio or video programming services and the charges are attributable to retail sales that are taxable and retail sales that are nontaxable…
SDCL § 10-45-1.8 Entire gross receipts from sale of bundled transactions subject to tax
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Except for the provisions of § 10-45-1.7 , the tax imposed by this chapter applies to the entire gross receipts resulting from the sale of bundled transactions. Source: SL 2007, ch 58 , § 1.
SDCL § 10-45-1.9 Bundled transaction defined
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For the purposes of this chapter, the term, bundled transaction, means the retail sale of two or more distinct and identifiable products sold for one nonitemized price. Source: SL 2007, ch 58 , § 2.
SDCL § 10-45-10 Exemption of sales to United States, states, municipalities, charities, and Indian tribes
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There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property, any product transferred electronically, and services to the United States, to the S…
SDCL § 10-45-10.1 Repealed by SL 1979, ch 84 , § 13
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10-45-10.2
SDCL § 10-45-10.2 Repealed by SL 1995, ch 68 , § 10
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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. 10-45-10.4 Exemption of handling fees paid by religious organizations to relief agencies for food…
SDCL § 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
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There is exempted from the provisions of this chapter and from the computation of the tax imposed by it, freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into a foreign trade zone. For the purposes of this section, stocks of merchandise is…
SDCL § 10-45-10.4 Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs
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There are specifically exempted from the provisions of this chapter and the computation of the amount of tax imposed by it, the gross receipts from the handling fee paid by a religious organization recognized as an exempt organization under section 501(c)(3) of the Internal Reven…
SDCL § 10-45-100 Extension for remitting sales and use tax on manufacturing equipment
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Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, fabricating, …
SDCL § 10-45-101 Requirements for extension
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The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless: (1) The project cost exceeds twenty thousand dollars; and (2) The business applying for the extension obtains a permit from the secretary as set for…
SDCL § 10-45-102 Extension applies to full costs and installation fees
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The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees. Source: SL 2001, ch 57 , § 5.
SDCL § 10-45-103 Application for extension permit--Permit nontransferable
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Any business desiring an extension pursuant to §§ 10-45-99 to 10-45-107 , inclusive, shall apply for a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A sep…
SDCL § 10-45-104 Secretary to prescribe form and documentation requirements
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Any extension shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any extension where the business has failed to provide information or documentation requested or considered nece…
SDCL § 10-45-105 Fraudulent claim--Tax due constitutes lien in favor of state
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If any extension has been fraudulently presented or supported as to any item in the claim, or if the business fails to meet all the conditions §§ 10-45-99 to 10-45-107 , inclusive, then the business may be rejected in its entirety and any tax due from the business shall constitut…
SDCL § 10-45-106 Right to hearing on denial of extension request
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Any business aggrieved by the denial in whole or in part of a extension requested under §§ 10-45-99 to 10-45-107 , inclusive, may within thirty days after service of the notice of a denial by the secretary, demand and is entitled to a hearing, upon notice, before the secretary. T…
SDCL § 10-45-107 Promulgation of rules regarding filing extensions
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The secretary may promulgate rules, pursuant to chapter 1-26 , concerning the procedures for filing extensions and the requirements necessary to qualify for an extension. Source: SL 2001, ch 57 , § 10.
SDCL § 10-45-109 Registration and tax collection does not create nexus for other taxes
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Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state. Source: SL 2002, ch 64 , § 28.
SDCL § 10-45-11 Exemption of fuel sales otherwise taxed
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There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B . Source: SDC 1939, § 57.3202 (6); SL 1939, …
SDCL § 10-45-11.1 Exemption of goods and services furnished to meet warranty obligation without charge
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There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from furnishing goods or services to the purchaser or the purchaser's successor in interest of tangible personal property and…
SDCL § 10-45-11.2 Exemption of sales of motor vehicles exempt from excise tax
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There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 , with the exception of farm vehicles as …
SDCL § 10-45-11.3 Repealed by SL 1995, ch 68 , § 11
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10-45-12
SDCL § 10-45-110 Exemption for sale of coins, currency, or bullion
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There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of coins, currency, or bullion. For the purposes of this section, the term, bullion, means any bar, ingot, or comme…
SDCL § 10-45-111 Relief from liability for failing to collect tax at new rate--Conditions
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A retailer is relieved of any liability for failing to collect a tax pursuant to this chapter at a new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of the rate cha…
SDCL § 10-45-112 Exemption for nonprofit corporations created for fire protection
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There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property, any product transferred electronically, and services to any nonprofit corporation c…
SDCL § 10-45-113 Exemption for small sales by minors
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There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts of any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year fr…
SDCL § 10-45-114 Exemption--Coaches
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There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts for coaching services performed for youth or amateur sports when the gross receipts for the coaching services total less than…
SDCL § 10-45-12 Repealed by SL 1981, ch 103 , § 2
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10-45-12.1 Services specifically exempt from tax. 10-45-12.2 Exemption of engineering, architectural, and surveying services. 10-45-12.3
SDCL § 10-45-12.1 Services specifically exempt from tax
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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 exempt from the provisions of this chapter: health services (major group 80…
SDCL § 10-45-12.2 Exemption of engineering, architectural, and surveying services
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There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by §§ 10-45-4 and 10-45-5 , the gross receipts from engineering, architectural, and surveying services (group no. 871, Standard Industrial Classification Manu…
SDCL § 10-45-12.3 Repealed by SL 2003, ch 61 , § 3
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10-45-12.4 Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax. 10-45-12.5 Exemption of certain sales commissions. 10-45-12.6 Exemption for credit services by credit bureaus to certain financial institutions. 10-45-…
SDCL § 10-45-12.4 Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax
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There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from management, billing, bookkeeping, administrative, and related services provided to a rural water system by any cooperative or nonprofit corpo…
SDCL § 10-45-12.5 Exemption of certain sales commissions
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Unless otherwise specifically subject to tax, the gross receipts resulting from fees or commissions received for rendering a service which provides for the sale of tangible personal property, any product transferred electronically, or services is exempt from the tax imposed by th…
SDCL § 10-45-12.6 Exemption for credit services by credit bureaus to certain financial institutions
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There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of credit services by credit bureaus to financial institutions as defined in § 10-43-1 , which financial institutions are …