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99 chapters · 1,878 sections in this title.
SDCL § 10-46-71 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 § 10-46-72 Relief from liability for failing to report tax at new rate--Conditions
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A retailer is relieved of any liability for failing to report a tax pursuant to this chapter at the 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 ch…
SDCL § 10-46-73 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 purchases of tangible personal property, any product transferred electronically, and services by any nonprofit corporation created for the p…
SDCL § 10-46-74 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…
