Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-45-1.6 Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception
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There are hereby exempted from the provisions of this chapter and the tax imposed by it, gross receipts received by a retailer from a manufacturer, wholesaler, or distributor pursuant to a written contract between the retailer and manufacturer, wholesaler, or distributor that req…
SDCL § 10-45-1.7 Certain nontaxable portions of bundled telecommunications transactions subject to tax
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In the case of a bundled transaction that includes any of the following: telecommunications services, ancillary services, internet access, or audio or video programming services and the charges are attributable to retail sales that are taxable and retail sales that are nontaxable…
SDCL § 10-45-1.8 Entire gross receipts from sale of bundled transactions subject to tax
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Except for the provisions of § 10-45-1.7 , the tax imposed by this chapter applies to the entire gross receipts resulting from the sale of bundled transactions. Source: SL 2007, ch 58 , § 1.
SDCL § 10-45-1.9 Bundled transaction defined
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For the purposes of this chapter, the term, bundled transaction, means the retail sale of two or more distinct and identifiable products sold for one nonitemized price. Source: SL 2007, ch 58 , § 2.
SDCL § 10-45-10 Exemption of sales to United States, states, municipalities, charities, and Indian tribes
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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, any product transferred electronically, and services to the United States, to the S…
SDCL § 10-45-10.1 Repealed by SL 1979, ch 84 , § 13
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10-45-10.2
SDCL § 10-45-10.2 Repealed by SL 1995, ch 68 , § 10
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10-45-10.3 Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application. 10-45-10.4 Exemption of handling fees paid by religious organizations to relief agencies for food…
SDCL § 10-45-10.3 Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application
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There is exempted from the provisions of this chapter and from the computation of the tax imposed by it, freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into a foreign trade zone. For the purposes of this section, stocks of merchandise is…
SDCL § 10-45-10.4 Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs
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There are specifically exempted from the provisions of this chapter and the computation of the amount of tax imposed by it, the gross receipts from the handling fee paid by a religious organization recognized as an exempt organization under section 501(c)(3) of the Internal Reven…
SDCL § 10-45-100 Extension for remitting sales and use tax on manufacturing equipment
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Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, fabricating, …
SDCL § 10-45-101 Requirements for extension
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The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless: (1) The project cost exceeds twenty thousand dollars; and (2) The business applying for the extension obtains a permit from the secretary as set for…
SDCL § 10-45-102 Extension applies to full costs and installation fees
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The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees. Source: SL 2001, ch 57 , § 5.
SDCL § 10-45-103 Application for extension permit--Permit nontransferable
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Any business desiring an extension pursuant to §§ 10-45-99 to 10-45-107 , inclusive, shall apply for a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A sep…
SDCL § 10-45-104 Secretary to prescribe form and documentation requirements
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Any extension shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any extension where the business has failed to provide information or documentation requested or considered nece…
SDCL § 10-45-105 Fraudulent claim--Tax due constitutes lien in favor of state
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If any extension has been fraudulently presented or supported as to any item in the claim, or if the business fails to meet all the conditions §§ 10-45-99 to 10-45-107 , inclusive, then the business may be rejected in its entirety and any tax due from the business shall constitut…
SDCL § 10-45-106 Right to hearing on denial of extension request
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Any business aggrieved by the denial in whole or in part of a extension requested under §§ 10-45-99 to 10-45-107 , inclusive, may within thirty days after service of the notice of a denial by the secretary, demand and is entitled to a hearing, upon notice, before the secretary. T…
SDCL § 10-45-107 Promulgation of rules regarding filing extensions
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The secretary may promulgate rules, pursuant to chapter 1-26 , concerning the procedures for filing extensions and the requirements necessary to qualify for an extension. Source: SL 2001, ch 57 , § 10.
SDCL § 10-45-109 Registration and tax collection does not create nexus for other taxes
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Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state. Source: SL 2002, ch 64 , § 28.
SDCL § 10-45-11 Exemption of fuel sales otherwise taxed
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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 gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B . Source: SDC 1939, § 57.3202 (6); SL 1939, …
SDCL § 10-45-11.1 Exemption of goods and services furnished to meet warranty obligation without charge
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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 furnishing goods or services to the purchaser or the purchaser's successor in interest of tangible personal property and…
SDCL § 10-45-11.2 Exemption of sales of motor vehicles exempt from excise tax
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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 motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 , with the exception of farm vehicles as …
SDCL § 10-45-11.3 Repealed by SL 1995, ch 68 , § 11
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10-45-12
SDCL § 10-45-110 Exemption for sale of coins, currency, or bullion
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There are hereby 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 coins, currency, or bullion. For the purposes of this section, the term, bullion, means any bar, ingot, or comme…
SDCL § 10-45-111 Relief from liability for failing to collect tax at new rate--Conditions
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A retailer is relieved of any liability for failing to collect a tax pursuant to this chapter at a new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of the rate cha…
SDCL § 10-45-112 Exemption for nonprofit corporations created for fire protection
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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, any product transferred electronically, and services to any nonprofit corporation c…
SDCL § 10-45-113 Exemption for small sales by minors
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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 of any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year fr…
SDCL § 10-45-114 Exemption--Coaches
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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 for coaching services performed for youth or amateur sports when the gross receipts for the coaching services total less than…
SDCL § 10-45-12 Repealed by SL 1981, ch 103 , § 2
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10-45-12.1 Services specifically exempt from tax. 10-45-12.2 Exemption of engineering, architectural, and surveying services. 10-45-12.3
SDCL § 10-45-12.1 Services specifically exempt from tax
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The following services enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President are exempt from the provisions of this chapter: health services (major group 80…
SDCL § 10-45-12.2 Exemption of engineering, architectural, and surveying services
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There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by §§ 10-45-4 and 10-45-5 , the gross receipts from engineering, architectural, and surveying services (group no. 871, Standard Industrial Classification Manu…
SDCL § 10-45-12.3 Repealed by SL 2003, ch 61 , § 3
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10-45-12.4 Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax. 10-45-12.5 Exemption of certain sales commissions. 10-45-12.6 Exemption for credit services by credit bureaus to certain financial institutions. 10-45-…
SDCL § 10-45-12.4 Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax
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There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from management, billing, bookkeeping, administrative, and related services provided to a rural water system by any cooperative or nonprofit corpo…
SDCL § 10-45-12.5 Exemption of certain sales commissions
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Unless otherwise specifically subject to tax, the gross receipts resulting from fees or commissions received for rendering a service which provides for the sale of tangible personal property, any product transferred electronically, or services is exempt from the tax imposed by th…
SDCL § 10-45-12.6 Exemption for credit services by credit bureaus to certain financial institutions
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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 services by credit bureaus to financial institutions as defined in § 10-43-1 , which financial institutions are …
SDCL § 10-45-12.7 Exemption for gross receipts of person officiating amateur sporting event
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There are hereby specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts for officiating services provided at an amateur sporting event. Source: SL 2005, ch 76 , § 1; SL 2024, ch 39 , § 7.
SDCL § 10-45-13 Exemption of receipts used for civic and nonprofit associations and purposes
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There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the following: (1) Sales of tickets or admissions to the grounds and grandstand attractions of state, county, district, regiona…
SDCL § 10-45-13.1 Exemption of membership organizations
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Membership organizations, major group 86, as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are exempt from the tax imposed by this chapter on recei…
SDCL § 10-45-13.2 Exemption of fair market value of personal property or service given without charge to exempt organization
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There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, the fair market value of any tangible personal property, product transferred electronically, or service given without charge to an institution, organization, or group…
SDCL § 10-45-13.3 Exemption of lottery tickets
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There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of lottery tickets made as part of a lottery operated by this state. Source: SL 1987, ch 313 , § 39.
SDCL § 10-45-13.4 Exemption of gross receipts from library copying charges
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There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from library copying charges. Source: SL 1990, ch 86 .
SDCL § 10-45-13.5 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity
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There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by the State of South Dakota and any of its political subdivisions including multi-county planning and development districts, established pursua…
SDCL § 10-45-14 Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions
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There are 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, any product transferred electronically, and services to and for use by religious education…
SDCL § 10-45-14.1 Repealed by SL 2005, ch 72 , § 1
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10-45-14.2 Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined. 10-45-14.3
SDCL § 10-45-14.10 Exemption of certain drugs
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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 drugs as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans,…
SDCL § 10-45-14.11 Exemption of certain durable medical equipment and prosthetic devices
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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 durable medical equipment, mobility enhancing equipment, and prosthetic devices as defined by rule promulgated by the s…
SDCL § 10-45-14.12 Exemption of certain medical devices
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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 any medical device, as that term is defined in this section, to the extent used by humans, if the medical device is pre…
SDCL § 10-45-14.2 Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined
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Ink and newsprint when used in the production of shoppers' guides are hereby exempt from the tax imposed under this chapter. For the purposes of this section the term, shoppers' guide, includes for numerous advertisers advertising publications whose advertisements are solicited f…
SDCL § 10-45-14.3 Repealed by SL 2005, ch 72 , § 2
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10-45-14.4 Packaging and container materials as tax exempt raw material. 10-45-14.5 Packaging and container materials sold to retailers exempt. 10-45-14.6 Exemption of hospital meals paid for by public entity. 10-45-14.7 Exemption of authorized purchases made with food stamps. 10…
SDCL § 10-45-14.4 Packaging and container materials as tax exempt raw material
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Containers, labels, cartons, packing cases, wrapping paper, twine, glue, bags, bottles, shipping cases, wrapping film, strapping, rope, tape, cans, lids, boxes, pads, dividers, stockinettes, casings, and similar articles and receptacles used or consumed by manufacturers, processo…
SDCL § 10-45-14.5 Packaging and container materials sold to retailers exempt
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There are specifically exempted from the provisions of this chapter, and from the computation of tax imposed by it, gross receipts from the sale of paper and plastic bags, wrapping paper, twine, tape, and similar articles sold to retailers licensed under this chapter if the retai…