Title 10, TAXATION

All taxes and license fees collected by the secretary of revenue pursuant to this chapter, shall immediately be turned over to the state treasurer and credited to the state general fund, except as otherwise provided. Source: SDC 1939, § 57.3103; SL 1939, ch 267 ; SL 2001, ch 56 ,…

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…

Carpet, floor covering, tacks, glue, and other materials purchased for use by floor laying and other floor work not elsewhere classified (industry no. 1752) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of t…

There is hereby imposed a tax of four and two-tenths percent upon the gross receipts from sales, furnishing, or service of gas, electricity, and water, including the gross receipts from such sales by any municipal corporation furnishing gas, and electricity, to the public in its …

Except as provided in § 10-45-6.2 , there is hereby imposed a tax of four and two-tenths percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charge…

There is hereby imposed a tax of four and two-tenths percent upon the gross receipts 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 primary u…

As used in § 10-45-6.1 , the term, call center, means any physical location where telephone calls are placed, or received, for the purpose of making sales, marketing, customer service, or technical support. The term does not include: (1) Any location where telephone calls are pri…

A seller, who possesses an exemption certificate from a purchaser of tangible personal property, any product transferred electronically, or services that indicates the items or services being purchased are exempt, may rely on the exemption certificate and not charge sales tax to …

Notwithstanding the provisions of §§ 10-45-61, 10-59-3 , and 10-59-7 , if the seller has not obtained an exemption certificate or all relevant data elements for an exemption certificate, the seller may, within one hundred twenty days subsequent to a request for substantiation by …

Any large boat as defined by § 32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by § 32-3A-50 . Source: SL 1993, ch 102 , § 14; SL 2001, ch 56 , § 6. 10-45-63

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 , § 2. 10-45-65

The provision of natural gas transportation services by a pipeline is exempted from the provisions of this chapter and from the computation of the tax imposed by this chapter. Source: SL 1994, ch 99 , § 1.

There are 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 credit card processing services to retailers. Source: SL 1994, ch 100 , § 1. 10-45-69

There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts from rentals of rooms or parking sites by lodging establishments or campgrounds received from transient guests. A lodging establishment is…

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 imposed a tax of four and two-tenths percent on the gross receipts from the 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. Source: S…

The tax imposed by § 10-45-71 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 , § 5; SL 2004, ch 94 , § 3. 10-45-73 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94 , §…

Except as otherwise provided in this chapter, there is imposed a tax of four and two-tenths percent upon the gross receipts from all sales of tickets or admissions to: (1) Places of amusement; (2) Athletic contests; or (3) Events. Source: SDC 1939, § 57.3201; SL 1941, ch 345 ; SL…

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 § 54-3-1 . Source: SL 1996, ch 88 , § 1.

The provisions of §§ 10-45-82 and 10-46-62 do not apply to the gross receipts from interest paid any pawnbroker from the tax imposed by chapters 10-45 and 10-46 . For the purposes of this section, a pawnbroker means any person who is engaged in the business of lending money and w…

Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer does not constitute gross receipts subject to the tax imposed …

A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue upon request. …

A temporary vendor shall maintain daily sales receipts, such as cash register tapes, hand written receipts, credit card receipts, or other receipts, for a minimum of three years. The vendor shall provide such receipts for immediate inspection and review to any agent or representa…

A temporary vendor shall maintain for a minimum of three years, a complete list of suppliers, including names and addresses. The vendor shall provide for immediate inspection and review of such list to any agent or representative of the Department of Revenue upon request. Failure…

A temporary vendor operating in this state may be subjected to reviews and audits without notice. Source: SL 1996, ch 82 , § 4; SL 2003, ch 66 , § 4.

The secretary shall revoke the temporary license of any person that fails to comply with the provisions of §§ 10-45-85 to 10-45-89 , inclusive. Source: SL 1996, ch 82 , § 5; SL 2003, ch 66 , § 5.

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 from sales of tangible personal property and any product transferred electronically which this state is prohibited from taxin…

Gross receipts from the sale of tangible personal property and any product transferred electronically to a person who intends to lease the property to persons in this state and actually does so are exempted from the provisions of this chapter and the tax imposed by it. Source: SL…

There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts resulting from services performed for rodeos by promoters, stock contractors, stock handlers, announcers, judges, and clowns. Source: SL 1996, ch 85 …

Notwithstanding the provisions of § 10-45-13 , admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§ 10-45-8 and 10-45D-2 . Source: SL 1996, ch 85 , § 3; SL 1997, ch 68 , § 12; SL 2002, ch 63 , § 26.

In determining the amount of tax due under this chapter, auctioneers may deduct from gross receipts amounts which represent direct expense charges for clients for tangible personal property, any product transferred electronically, or services purchased by the auctioneer on behalf…

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…

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts resulting from the sale of agricultural and industrial production equipment in international commerce if, under the terms of the sales agreement, physical de…

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by a direct mail service for the cost of United States postage paid by the direct mail service if the cost of postage, including any markup that…

For the purposes of this chapter, the term, direct mail, means any printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser if the…

Locks, lock parts, other materials purchased for use by locksmiths as classified in repair shops and related services, not elsewhere classified (industry no. 7699) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Divisi…

The gross receipts of a professional employer organization are specifically subject to the tax imposed by this chapter. However, a professional employer organization may deduct from its taxable gross receipts its actual disbursements, including appropriate reserves, for the wages…

For the purposes of § 10-45-96 , the term, professional employer organization, means a firm which: (1) Enters into a contractual agreement with a client company to create a co - employment relationship for the provision of payroll, benefits, and other human resources functions; (…

The provisions of §§ 10-45-96 and 10-45-97 do not apply to the providing of temporary help services or to any other arrangement whereby a firm temporarily assigns employees of the firm to support or supplement a client company's regular work force in special situations such as em…

Terms used in §§ 10-45-99 to 10-45-107 , inclusive, mean: (1) "Department," the Department of Revenue; (2) "Business," a business that has purchased and is installing tangible personal property in the form of equipment or machinery for direct use in a manufacturing, fabricating, …

Terms as used in this chapter, unless the context otherwise clearly requires, mean: (1) "Department," the South Dakota Department of Revenue; (2) "Disabled," persons receiving or having qualified to receive monetary payments, Pursuant to Title II, X, or XVI of the Social Security…

The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-45A-1(5) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single - family dwelling, then the amount of the reduction shall equal…

Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim. Source: SL 1974, ch 89 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

The secretary of the Department of Revenue shall make the final determination as to whether a claimant seeking refund pursuant to subdivision 10-45A-1(2) is qualified thereunder. Source: SL 1974, ch 89 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), …

If a claimant dies after having filed a timely claim, the amount thereof shall be disbursed to another member of the household as determined by the secretary of revenue. If the claimant was the only member of his household, the claim may be paid to his personal representative, bu…

In determining the pro rata share of each eligible claimant, the department shall divide the total amount appropriated to pay all claims authorized by this chapter, by the number of claimants who have timely filed. For purposes of this section, the department shall consider a cla…