Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-64-1 Legislative findings
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The Legislature finds that: (1) The inability to effectively collect the sales or use tax from remote sellers who deliver tangible personal property, products transferred electronically, or services directly into South Dakota is seriously eroding the sales tax base of this state,…
SDCL § 10-64-2.1 Registration and remittance--Timeframe
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A seller who meets the criteria of § 10-64-2 is not required to register and remit the tax under the provisions of chapters 10-45 , 10-46E , and 10-52 , prior to the first day of the first month that begins at least thirty days after meeting the criteria. Source: SL 2025, ch 55 ,…
SDCL § 10-64-3 Declaratory judgment action against out-of-state seller
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Notwithstanding any other provision of law, and whether or not the state initiates an audit or other tax collection procedure, the state may bring a declaratory judgment action under chapter 21-24 in any circuit court against any person the state believes meets the criteria of § …
SDCL § 10-64-4 Injunction during pendency of declaratory judgment action
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The filing of the declaratory judgment action established in this chapter by the state operates as an injunction during the pendency of the action, applicable to each state entity, prohibiting any state entity from enforcing the obligation in § 10-64-2 against any taxpayer who do…
SDCL § 10-64-5 Appeal to Supreme Court
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Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible. Source: SL 2016, ch 70 , § 4, eff. May 1, 2016.
SDCL § 10-64-6 Prospective obligation to collect or remit tax
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No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018. Source: SL 2016, ch 70 , § 5, eff. May 1, 2016; SL 2018 (SS), ch 2 , § 4, eff. Sept. 12, 2018.
SDCL § 10-64-7 Obligation to remit tax after injunction lifted or dissolved
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If an injunction provided by this chapter is lifted or dissolved, as to a defendant in an action initiated by the state pursuant to § 10-64-3 , the state shall assess and apply the obligation established in § 10-64-2 from that date forward. Source: SL 2016, ch 70 , § 6, eff. May …
SDCL § 10-64-8 Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected
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A taxpayer complying with this chapter, voluntarily or otherwise, may only seek a recovery of taxes, penalties, or interest by following the recovery procedures established pursuant to chapter 10-59 . However, no claim may be granted on the basis that the taxpayer lacked a physic…
SDCL § 10-64-9 Repealed
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Source: SL 2016, ch 65 , § 19, eff. June 1, 2016; SL 2023, ch 32 , § 18.