Title 10 — TAXATION

The tax upon the use, storage, or other consumption of all tangible personal property or any product transferred electronically which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the secretary of revenue shall authorize pursuan…

The secretary of revenue may, when in his judgment it is necessary and advisable to do so in order to ensure the collection of the tax levied under this chapter, authorize any person subject to such tax, and any retailer required or authorized to collect such tax pursuant to the …

In lieu of such bond, securities approved by the secretary of revenue, in such amount as he may prescribe, may be deposited with him, which securities shall be kept in the custody of the secretary of revenue and may be sold by him at public or private sale, without notice to the …

The tax required to be collected by any retailer pursuant to §§ 10-46-20 to 10-46-22 , inclusive, and any tax collected by any retailer pursuant to said sections, shall constitute a debt owed by the retailer to this state. Source: SL 1939, ch 276 , § 10; SDC Supp 1960, § 57.4309;…

10-46-27.1 Time for filing of return and payment of tax--Extension. 10-46-28 Contents of return--Remittance. 10-46-29

Any person required to pay or any retailer required or authorized, pursuant to this chapter, to collect 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 twentieth…

At the time specified in § 10-46-27.1 , the person or retailer shall file with the secretary a return for the preceding reporting period in a form prescribed by the secretary showing the sales price of any tangible personal property, any product transferred electronically, or ser…

10-46-30 Execution of retailers' returns. 10-46-31 Amounts of tax paid on conditional sales or installment contract receipts. 10-46-32 Collection of tax by deduction from motor fuel tax refunds. 10-46-33 Direct payment of tax by user. 10-46-34 Liability of user for tax--Returns a…

An excise tax is imposed on the privilege of the use, storage or consumption in this state of tangible personal property or any product transferred electronically not originally purchased for use in this state, but thereafter used, stored or consumed in this state, at the same ra…

Returns shall be signed by the retailer or his duly authorized agent, and must be certified by him to be correct. Source: SL 1939, ch 276 , § 11; SDC Supp 1960, § 57.4310.

If tangible personal property or any product transferred electronically is sold under a conditional sales contract, or under any other form of sale wherein the payment of the principal sum, or a part thereof, is extended over a period longer than sixty days from the date of the s…

The tax imposed by this chapter upon those sales of motor vehicle fuel which are subject to tax under this chapter, shall be collected by the state auditor by way of deduction of refunds otherwise allowable under the provisions of the South Dakota statutes applicable thereto. The…

The tax upon the use, storage, or consumption of any tangible personal property or any product transferred electronically not paid pursuant to §§ 10-46-23 and 10-46-32 shall be paid to the secretary of revenue directly by any person using such property within this state, pursuant…

Any person who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time speci…

The amount of use tax imposed with respect to tangible personal property and any product transferred electronically in the form of equipment brought into this state on a permanent basis for direct use in a manufacturing, fabricating, or processing business shall be reduced by the…

10-46-35.1 Promulgation of rules. 10-46-36

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…

10-46-37 False or fraudulent return in attempt to evade tax as misdemeanor. 10-46-38 Failure to file return as misdemeanor. 10-46-39 Administration and enforcement--Sales tax procedural and collection provisions applicable. 10-46-40 Rules for administration--Uniformity of applica…

Any person required to make, render, sign, or certify any return or supplementary return who makes any false or fraudulent return in attempt to defeat or evade the tax imposed by this chapter is guilty of a Class 1 misdemeanor. Source: SL 1939, ch 276 , § 16; SDC Supp 1960, § 57.…

Any retailer or other person failing or refusing to furnish any return by this chapter required to be made or failing or refusing to furnish a supplemental return or other data required by the secretary of revenue is guilty of a Class 1 misdemeanor. Source: SL 1939, ch 276 , § 17…

The secretary of revenue shall enforce and administer this chapter in the same manner and subject to all of the provisions contained in chapter 10-45 . Sections 10-45-22 , 10-45-29 , 10-45-30 , and 10-45-37 to 10-45-45 , inclusive, are by reference incorporated as part of this ch…

In addition, said tax is hereby imposed upon every person using, storing, or otherwise consuming such property within this state until such tax has been paid directly to a retailer or the secretary of revenue as hereinafter provided. Source: SL 1939, ch 276 , § 3; SL 1953, ch 471…

The secretary of revenue may promulgate rules pursuant to chapter 1-26 for the administration and enforcement of this chapter and for adding such tax, or the average equivalent thereof, providing this method applies uniformly to retailers within the same general classification fo…

If any return required by this chapter is not filed, or if any return when filed is incorrect or insufficient, and the maker or person from whom it is due fails to file a corrected or sufficient return within ten days after the same is required by notice from the secretary, the s…

The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie eviden…

Each retailer required or authorized to collect taxes imposed by this chapter and each person using, storing or otherwise consuming in this state tangible personal property or any product transferred electronically purchased on or after July 1, 1939, shall keep such records, rece…

If any retailer maintaining a place of business in this state, who is authorized to collect the tax imposed pursuant to § 10-46-22 , fails to comply with any of the provisions of this chapter or any orders or rules of the secretary of revenue prescribed and adopted under this cha…

No order authorized in § 10-46-44 shall be made until the retailer is given an opportunity to be heard and show cause why such order should not be made, and shall be given ten days' notice of the time, place and purpose of such hearing. Such notice shall be served in the manner p…

The secretary of revenue shall also have the power to restore such licenses after such revocation in his discretion. Source: SL 1939, ch 276 , § 19; SDC Supp 1960, § 57.4316; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-46-4…

10-46-47.1 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. 10-46-48 Revenue credited to general fund. 10-46-49

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…

All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund. Source: SL 1939, ch 276 , § 21; SDC Supp 1960, § 57.4318. Effective July 1, 2027

10-46-50 Floor laying service subject to tax. 10-46-51 Exemption of large boats subject to excise tax. 10-46-52 Exemption of gaming proceeds. 10-46-53 10-46-53 , 10-46-54. Repealed by SL 1995, ch 68 , §§ 40, 41. 10-46-55 Exemption of natural gas transportation services by pipelin…

If a contractor or subcontractor, as defined in chapters 10-46A and 10-46B , uses tangible personal property or any product transferred electronically in the performance of a contract or to fulfill contract or subcontract obligations, whether the title to the property is in the n…

If a sectional home is permanently affixed to real property, it is not a vehicle subject to registration under chapter 32-3 , and shall be classified as real property. A contractor who erects such a home shall hold a sales tax or use tax license and pay use tax based upon the fai…

No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93 , § 2; SL 2001, ch 56 , § 8.

The value of molds and dies produced in connection with the fabrication or manufacture of other tangible personal property is limited to the cost of materials incorporated in the molds or dies to the extent the cost of such materials have not previously been subjected to sales or…

Notwithstanding the provisions of § 10-46-5 , the use in this state of tangible personal property and any product transferred electronically that becomes an integral and component part of a final product manufactured by a business classified in signs and advertising specialities,…

The following service 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, is subject to the tax levied by this chapter: industry no. 1752 floor laying a…

Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by §

There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B . Source: SL 1994, ch 331 , § 3. 10-46-53, 10-46-54. Repealed by SL 1995, ch 68 , §§ 40, 41.

The provision of natural gas transportation services by a pipeline is exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter. Source: SL 1994, ch 99 , § 2.

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of credit card processing services by retailers. Source: SL 1994, ch 100 , § 2. 10-46-57. Repealed by SL 2004, ch 94 , § 12.

10-46-58 Passenger transportation tax imposed--Transportation within state. 10-46-59 Inapplicability of tax. 10-46-60

There is imposed a tax of four and two-tenths percent on the privilege of the use of any transportation of passengers. The tax imposed by this section applies to any transportation of passengers if the passenger boards and exits the mode of transportation within this state. Sourc…

The tax imposed by § 10-46-58 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution. Source: SL 1996, ch 83 , § 6; SL 2004, ch 94 , § 13. 10-46-60. Repealed by SL 2004, ch 94 , § 14. 10-46-61. Repea…

The use in this state of tangible personal property, any product transferred electronically, or services, the gross receipts from the sale of which are to be included in the measure of the tax imposed by chapter 10-45 , and any amendments made or which may hereafter be made there…

The amount of any use tax imposed with respect to tangible personal property, any product transferred electronically, or services shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another…

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of credit services provided by credit bureaus to financial institutions as defined in § 10-43-1 , which financial institutions are paying taxes…

10-46-61