Title 10 — TAXATION

In determining the amount of tax due under this chapter, a person licensed pursuant to chapter 16-16 and a person licensed pursuant to chapter 36-20B may deduct from gross receipts amounts which represent charges to clients for tangible personal property, any product transferred …

April 1, 2006. 10-45-3.1

10-45-3.2 10-45-3.2 ,

April 1, 2006. 10-45-3.4 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment. 10-45-3.5 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irri…

There are exempted from the provisions of this chapter and the tax imposed by it, gross receipts from the sale of the following: (1) Parts and repair services on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt…

There are exempted from the provisions of this chapter and from the tax imposed by it, gross receipts from the sale, resale, or leasing of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. The term, farm machinery, includes all…

For purposes of this chapter, a bad debt means the same as the term is defined at 26 U.S.C. § 166 as of January 1, 2005, and is any portion of the purchase price of a transaction that a seller has reported as taxable and for which the seller or any party related to the seller wit…

Notwithstanding other provisions of this chapter, the secretary of revenue shall allow retailers to report and pay sales tax measured by gross receipts upon a cash basis if: (1) The retailer has not changed his basis in the previous calendar year; (2) The retailer's records are k…

If the secretary of revenue has granted a retailer the authority to report and pay sales tax on the cash basis and a retailer requests in writing for the authority to report and pay sales tax upon the accrual basis, the secretary may grant such authority if assessment and collect…

The secretary of revenue shall not be required to issue receipts for sales tax remitted to the Department of Revenue. Source: SL 1951, ch 463 , § 1; SDC Supp 1960, § 57.3302-1; SDC Supp 1960, § 57.3302 as added by SL 1967, ch 329 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2…

10-45-35 Appeals from decisions of secretary. 10-45-36

Appeals from decisions of the secretary of revenue in contested cases may be taken in accordance with chapter 1-26 . Source: SL 1967, ch 329 , § 16; SL 1982, ch 115 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-45-36. …

10-45-37 Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax. 10-45-38 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111 , § 28. 10-45-42 Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant. 10-4…

If the secretary of revenue believes that the assessment or collection of taxes will be jeopardized by delay, he may immediately make an assessment of the estimated tax and penalty, and demand payment thereof from the taxpayer. If such payment is not made, a lien may be filed and…

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 of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by § …

"Service" means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve predominantly the performance of a service as distinguished from selling property. In determining what is a service, the intended use, p…

Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes. Source: SL 1988, ch 107 , § 1.

When the sheriff is unable to find property of the taxpayer which may be seized and sold, he shall, within thirty days after receipt of the warrant, endorse upon the case of the warrant the word "uncollectible" and return the warrant to the county treasurer. Failure or refusal of…

10-45-47

10-45-47.1 Promulgation of rules. 10-45-48

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Licensing, including bonding and filing license applications; (2) The filing of returns and payment of the tax; (3) Determining the application of the tax and exemptions; (4) Taxpayer record-ke…

10-45-48.1 Violation of chapter as criminal offense--Classification. 10-45-49 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86 , §§ 3 to 6. 10-45-52 Tax proceeds credited to general fund. 10-45-53 10-45-53 , 10-45-54. Repealed by SL 1986, ch 111 , § 30. 10-45-55 Personal liabilit…

Any person who: (1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony; (2) Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemea…

There is imposed a tax at the rate of four and two-tenths percent upon the gross receipts of any person from engaging or continuing in any of the following businesses or services in this state: abstracters; accountants; ancillary services; architects; barbers; beauty shops; bill …

The annual license fee for each coin operated washer and dryer in this state is twenty dollars. However, in municipalities having a population of one thousand persons or less, the annual license fee is sixteen dollars. The license fee is in lieu of any sales or gross receipts tax…

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 specifically subject to the tax levied by this chapter: metal mining servi…

There is imposed, at the rate of four and one-half percent, an excise tax on the gross receipts of any person engaging in oil and gas field services (group no. 138) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Divisio…

10-45-5.5 Chemicals purchased for use by lawn and garden services considered purchases for resale. 10-45-5.6 Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged. 10-45-6 Tax on utility services. 10-45-6.1 Tax on intrastate, …

Chemicals purchased for use by lawn and garden services (industry no. 0782) 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, and used in such servi…

Any nonprofit charitable organization which devotes its resources exclusively to the relief of the poor, distressed or underprivileged and has been recognized as an exempt organization under § 501(c)(3) of the Internal Revenue Code is specifically exempted from the license fee pr…

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…

10-45-57

10-45-58 Materials used by floor laying as purchases for resale. 10-45-59 10-45-59 , 10-45-60. Repealed by SL 1995, ch 68 , §§ 23, 24. 10-45-61 Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms. 10-45-61.1 Ex…

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 §

10-45-64 Exemption of gaming proceeds. 10-45-65 10-45-65 , 10-45-66. Repealed by SL 1995, ch 68 , §§ 26, 27. 10-45-67 Exemption of natural gas transportation services by pipeline. 10-45-68 Exemption for the sale of credit card processing services. 10-45-69

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, 10-45-66. Repealed by SL 1995, ch 68 , §§ 26, 27.

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. Repealed by SL 1997, ch 68 , § 1…

10-45-69.1 10-45-69.1 to 10-45-69.1 0. Repealed by SL 2002, ch 63 , §§ 16 to 25. 10-45-70

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…

10-45-71 Passenger transportation gross receipts tax imposed--Transportation to be within state. 10-45-72 Inapplicability of tax. 10-45-73 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94 , §§ 4 to 10. 10-45-80