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99 chapters · 1,878 sections in this title.
SDCL § 10-52B-1 Authorization of tax--Rate--Conformity with state tax
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A county may impose a gross receipts tax not to exceed one-half percent on the gross receipts of all sales of tangible personal property, any product transferred electronically, and services, that are taxable pursuant to chapters 10-45 and 10-46 in the county. The tax must confor…
SDCL § 10-52B-10 New or amended tax ordinance--Effective date--Notice to department
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Notwithstanding any other provision of law, any new ordinance, or amendment to an ordinance, enacted pursuant to this chapter, and any tax rate affected thereby, may go into effect only on January first or July first of a calendar year. The ordinance or amendment must be effectiv…
SDCL § 10-52B-11 Person subject to tax--Duty to file and remit taxes
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Any person subject to the gross receipts tax imposed by this chapter shall file a return and pay any tax due in accordance with the provisions of chapter 10-45 . Source: SL 2026, ch 55 , § 15.
SDCL § 10-52B-12 Exemption--Construction work entered into prior to tax
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No gross receipts tax imposed or increased pursuant to this chapter may be levied on materials incorporated in construction work related to construction contracts bid or entered into on or before the effective date of the tax imposition or tax increase. Source: SL 2026, ch 55 , §…
