Title 10, TAXATION

If any return required by this chapter is not filed, or if any return when filed is incorrect or insufficient, and the maker or person from whom it is due fails to file a corrected or sufficient return within ten days after the same is required by notice from the secretary, the s…

The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie eviden…

Each retailer required or authorized to collect taxes imposed by this chapter and each person using, storing or otherwise consuming in this state tangible personal property or any product transferred electronically purchased on or after July 1, 1939, shall keep such records, rece…

If any retailer maintaining a place of business in this state, who is authorized to collect the tax imposed pursuant to § 10-46-22 , fails to comply with any of the provisions of this chapter or any orders or rules of the secretary of revenue prescribed and adopted under this cha…

No order authorized in § 10-46-44 shall be made until the retailer is given an opportunity to be heard and show cause why such order should not be made, and shall be given ten days' notice of the time, place and purpose of such hearing. Such notice shall be served in the manner p…

The secretary of revenue shall also have the power to restore such licenses after such revocation in his discretion. Source: SL 1939, ch 276 , § 19; SDC Supp 1960, § 57.4316; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-46-4…

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…

All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund, except as otherwise provided in § 10-13-48 . Source: SL 1939, ch 276 , § 21; SDC Supp 1960, § 57.4318; SL 2026, ch 48 , § 3, Ju…

If a contractor or subcontractor, as defined in chapters 10-46A and 10-46B , uses tangible personal property or any product transferred electronically in the performance of a contract or to fulfill contract or subcontract obligations, whether the title to the property is in the n…

If a sectional home is permanently affixed to real property, it is not a vehicle subject to registration under chapter 32-3 , and shall be classified as real property. A contractor who erects such a home shall hold a sales tax or use tax license and pay use tax based upon the fai…

No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93 , § 2; SL 2001, ch 56 , § 8.

The value of molds and dies produced in connection with the fabrication or manufacture of other tangible personal property is limited to the cost of materials incorporated in the molds or dies to the extent the cost of such materials have not previously been subjected to sales or…

Notwithstanding the provisions of § 10-46-5 , the use in this state of tangible personal property and any product transferred electronically that becomes an integral and component part of a final product manufactured by a business classified in signs and advertising specialities,…

The following service enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, is subject to the tax levied by this chapter: industry no. 1752 floor laying a…

Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50 . Source: SL 1993, ch 102 , § 15A; SL 2001, ch 56 , § 15.

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 , § 3. 10-46-53

The provision of natural gas transportation services by a pipeline is exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter. Source: SL 1994, ch 99 , § 2.

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of credit card processing services by retailers. Source: SL 1994, ch 100 , § 2. 10-46-57

There is imposed a tax of four and two-tenths percent on the privilege of the use of any 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. Sourc…

The tax imposed by § 10-46-58 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 , § 6; SL 2004, ch 94 , § 13. 10-46-60 10-46-60. Repealed by SL 2004, ch 94 , § 14. 10-46-…

The use in this state of tangible personal property, any product transferred electronically, or services, the gross receipts from the sale of which are to be included in the measure of the tax imposed by chapter 10-45 , and any amendments made or which may hereafter be made there…

The amount of any use tax imposed with respect to tangible personal property, any product transferred electronically, or services shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another…

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of credit services provided by credit bureaus to financial institutions as defined in § 10-43-1 , which financial institutions are paying taxes…

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 , § 2.

There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of services provided by promoters, stock contractors, stock handlers, announcers, judges, and clowns. Source: SL 1996, ch 85 , § 2.

The following services enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are subject to the tax levied by this chapter: repair shops and related servi…

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the use of United States postage. Source: SL 1998, ch 69 , § 2.

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…

The secretary of revenue may authorize a retailer to use a direct payment permit if the retailer purchases goods or services subject to the tax imposed by chapter 10-45 . Applicants for a direct payment permit shall apply in writing to the secretary. A retailer may appeal the den…

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 hereby imposed a tax of four and two-tenths percent upon the privilege of the use 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 pri…

Except as provided in § 10-46-69 , there is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a …

There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services. Source: SL 2009, ch 47 , § 8; SL 2016, ch 65 , § 14, eff. June 1, 2016; SL 2023, ch 32 , § 14. Effective July 1, 2027 10-46-69.2 . Tax on ancillary services. Ther…

Tangible personal property and any product transferred electronically, the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States of America or under the Constitution of this state, or tangible personal…

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…

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…

A retailer is relieved of any liability for failing to report a tax pursuant to this chapter at the 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 ch…

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the purchases of tangible personal property, any product transferred electronically, and services by any nonprofit corporation created for the p…

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…

The following are exempt from the provisions of this chapter and from the computation of tax imposed by this chapter: (1) Gross receipts from services rendered by a natural person to a business taxed as a partnership in which the natural person is an owner; (2) Gross receipts fro…

The use in this state of all articles of tangible personal property and any product transferred electronically brought into the State of South Dakota by a nonresident individual thereof for his or her personal use or enjoyment while within the state, is hereby specifically exempt…

The use in this state of tangible personal property including containers, labels and shipping case thereof which is intended shall, by means of fabrication, compounding or manufacture become a part of other tangible personal property intended to be sold ultimately at retail withi…

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 advertising publications whose advertisements are solicited from the general public an…

The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47. Source: SL 1979, ch 306 , § 3.

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…

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…