Title 10 — TAXATION

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 tra…

There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in §

There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of services provided by promoters, stock contractors, stock handlers, announcers, judges, and clowns. Source: SL 1996, ch 85 , § 2.

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

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the use of United States postage. Source: SL 1998, ch 69 , § 2.

All auction sales and consignment sales of tangible personal property, any product transferred electronically, and services are sales at retail. The auction clerk shall file the return and remit the tax imposed by this chapter on the gross receipts from each auction after applyin…

The secretary of revenue may authorize a retailer to use a direct payment permit if the retailer purchases goods or services subject to the tax imposed by chapter 10-45 . Applicants for a direct payment permit shall apply in writing to the secretary. A retailer may appeal the den…

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from membership fees paid to any lodging house and hotel membership organization operated for the benefit of its members. However, this exemption does not ap…

There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of pri…

Except as provided in § 10-46-69 , there is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a …

There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services. Source: SL 2009, ch 47 , § 8; SL 2016, ch 65 , § 14, eff. June 1, 2016; SL 2023, ch 32 , § 14. Effective July 1, 2027

Tangible personal property and any product transferred electronically, the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States of America or under the Constitution of this state, or tangible personal…

10-46-8 Exemption of property brought in for personal use of nonresident. 10-46-9 Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail. 10-46-9.1 Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined. 10-46-…

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by the State of South Dakota and any of its political subdivisions including multi-county planning and development districts, established pursua…

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…

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…

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…

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…

The following are exempt from the provisions of this chapter and from the computation of 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 fro…

The use in this state of all articles of tangible personal property and any product transferred electronically brought into the State of South Dakota by a nonresident individual thereof for his or her personal use or enjoyment while within the state, is hereby specifically exempt…

The use in this state of tangible personal property including containers, labels and shipping case thereof which is intended shall, by means of fabrication, compounding or manufacture become a part of other tangible personal property intended to be sold ultimately at retail withi…

Ink and newsprint when used in the production of shoppers' guides are hereby exempt from the tax imposed under this chapter. For the purposes of this section the term, shoppers' guide, includes advertising publications whose advertisements are solicited from the general public an…

The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47. Source: SL 1979, ch 306 , § 3.

Containers, labels, cartons, packing cases, wrapping paper, twine, glue, bags, bottles, shipping cases, wrapping film, strapping, rope, tape, cans, lids, boxes, pads, dividers, stockinettes, casings, and similar articles and receptacles used or consumed by manufacturers, processo…

There are specifically exempted from the provisions of this chapter, and from the computation of tax imposed by it, gross receipts from the sale of paper and plastic bags, wrapping paper, twine, tape, and similar articles sold to retailers licensed under this chapter if the retai…

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…

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 term, food, does not include alcoholic beverages, tobacco, or prepared food; (6) "Included in the measure of tax," the tangible personal property, any product transferred electronically, or the service was purchased from a retailer licensed under chapter 10-45 and that retail…