Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
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. Effective July 1, 2026
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 , §…
SDCL § 10-52B-2 Property tax reduction fund--Tax moneys deposited
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All proceeds from the tax imposed by a county pursuant to § 10-52B-1 must be deposited into a property tax reduction fund of the county, to be used only as provided in §
SDCL § 10-52B-3 Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs
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The governing body of a county shall allocate all moneys in the county's property tax reduction fund as a credit against the county property tax levy on all property classified as owner-occupied, as defined in § 10-13-39 , in an equal percentage. All additional moneys in the fund…
SDCL § 10-52B-4 Ordinance to impose tax--Contents
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To impose a gross receipts tax pursuant to § 10-52B-1 , the governing body of a county shall adopt an ordinance pursuant to chapter 7-18A . The ordinance must specify the governing body will provide property tax relief on the county property tax levy to all property classified as…
SDCL § 10-52B-5 Ordinance to impose tax--Referendum--No emergency clause
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An ordinance adopted by a governing body of a county pursuant to § 10-52B-4 may be referred to a vote of the people for approval or disapproval in the same manner as provided in chapter 7-18A . An ordinance adopted pursuant to this chapter does not constitute an action necessary …
SDCL § 10-52B-6 Ordinance to impose tax--Initiated measure
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An initiated ordinance to impose a gross receipts tax pursuant to § 10-52B-1 may be brought by the registered voters in the county in the same manner as provided in chapter 7-18A . Source: SL 2026, ch 55 , § 10. Effective July 1, 2026
SDCL § 10-52B-7 Gross receipts--Exclusion of taxes
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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 10-45 , 10-45D , 10-52 , and 10-52A , which is separately stated on the invoice, bill of sale, or similar document given to a purcha…
SDCL § 10-52B-8 Administration of tax--Forms--Promulgation of rules--Records
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The Department of Revenue shall administer any gross receipts tax imposed pursuant to this chapter. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax. The dep…
SDCL § 10-52B-9 Moneys collected by department--Transfer to county property tax reduction fund
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All moneys received and collected on behalf of a particular county by the Department of Revenue pursuant to this chapter must be credited to a special county gross receipts tax fund, which is hereby established in the state treasury. After deducting the amount of refunds made, th…