Title 10 — TAXATION

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 to 10-45-79. Repealed by SL 2004, ch 94 , §§ 4 to 10…

Except as otherwise provided in this chapter, there is imposed a tax of four and one-half 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 1…

10-45-8.2 Repealed by SL 2012, ch 67 , § 1. 10-45-9 Constitutional and statutory exemptions from taxation. 10-45-9.1 Exemption of property sold for lease. 10-45-10 Exemption of sales to United States, states, municipalities, charities, and Indian tribes. 10-45-10.1

Repealed by SL 2012, ch 67 , § 1.

10-45-81

10-45-82 Gross receipts from charge of interest exempted. 10-45-83 Pawnbrokers not eligible for exemption. 10-45-84 Fee or commission not subject to tax. 10-45-85 Temporary vendor to maintain inventory records--Violation as misdemeanor. 10-45-86 Temporary vendor to maintain sales…

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 §

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

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…

10-45-100 Extension for remitting sales and use tax on manufacturing equipment. 10-45-101 Requirements for extension. 10-45-102 Extension applies to full costs and installation fees. 10-45-103 Application for extension permit--Permit nontransferable. 10-45-104 Secretary to prescr…

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; (…

Temporary help services not subject to §

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…

Any person aggrieved by the denial in whole or in part of relief claimed under this chapter, may within thirty days after receiving notice of such denial by the secretary of the Department of Revenue, demand and shall be entitled to a hearing, upon notice, before the secretary on…

If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the department may initiate appropriate legal actions to recover the amount paid. Fraudulently filing an excessive claim is …

The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for filing a refund claim; (2) The requirements necessary to qualify for a refund; and (3) The definition of income. Source: SL 1974, ch 89 , § 11; SL 1987, ch 82 , § 27; SL 200…

Any person sixty-five years of age or older prior to January first in the year for which a claim for refund is made, and any disabled person as defined in subdivision 10-45A-1(2), and resident of this state for that entire calendar year, shall be reimbursed and repaid as a refund…

No person who receives a refund of real property taxes under the provisions of chapter 10-18A shall be eligible for a refund of retail sales and service tax as provided in this chapter. Source: SL 1976, ch 92 , § 10. Effective July 1, 2026

The right to file a claim under this chapter is personal to the claimant, and does not survive his death, but such right may be exercised on behalf of a claimant by his guardian or attorney - in - fact. Source: SL 1974, ch 89 , § 5; SL 1993, ch 213 , § 82.

Only one claimant per household per year shall be entitled to relief under this chapter. When two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be. If they are unable to agree, the…

The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person is determined as follows: (1) If the claimant's income is ten thousand five hundred sixty-six dollars or less, a sum of two hundred fifty-eight dollars; (2) If the…

The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person is determined as follows: (1) If household income is sixteen thousand one hundred eighty-four dollars or less, the sum of five hundred eighty-one dollars; (2) I…

The secretary of revenue shall prepare a table under which claims shall be determined. The amount of the claim as shown in the table for each bracket shall be computed only to the nearest dollar. Source: SL 1974, ch 89 , § 3 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch…

Claims for refund under § 10-45A-2 shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application and sha…

The claimant, at his election, shall not be required to record on his claim the amount claimed by him. The claim allowable to persons making the election shall be computed by the department. Source: SL 1974, ch 89 , § 3 (4).

Terms used in this chapter mean: (1) "Agreement," the Streamlined Sales and Use Tax Agreement; (2) "Certified automated system," software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, dete…

The provisions of § 10-45C-9 preclude assessment for any uncollected or unpaid sales or use tax, penalty, or interest for sales made during the period the seller was not registered in the state, if registration occurs within twelve months of the date the state is found in complia…

The provisions of § 10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provision…

Absent the seller's fraud or intentional misrepresentation of a material fact, the provisions of § 10-45C-9 are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-si…