Title 10 — TAXATION

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 exempt from the provisions of this chapter: industry no. 1752 floor laying …

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 exempt from the provisions of this chapter: repair shops and related serv…

Any contractor's excise taxes imposed and paid under the provisions of chapters 10-46A and 10-46B for the construction of water development projects included in the state water resources management system whose cost exceeds the sum of twenty million dollars shall be deposited int…

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…

Prime contractors and subcontractors subject to the tax imposed by § 10-46B-1 include without limitation those 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 …

The tax imposed by this chapter shall apply to the total contract price including all labor and materials. Source: SL 1979, ch 84 , § 12E; SL 1980, ch 100 , § 3; SDCL Supp, §

For the purpose of this chapter, the term, gross receipts, means the amount received in money, credits, property, or other money's worth in consideration of the performance of realty improvement contracts within this state, without any deduction on account of the cost of the prop…

If any person, except for a person making an isolated or occasional realty improvement and who does not hold himself out as engaging in the business of making realty improvements, makes a realty improvement without a realty improvement contract and subsequently sells the property…

The secretary of revenue is hereby charged with the enforcement and administration of the provisions of this chapter, and as to licensing and reports, it shall be administered in the same manner as the tax imposed by chapter 10-45 . For enforcement and interest purposes §§ 10-45-…

The tax imposed shall be reported and paid pursuant to § 10-46B-1.6 upon the receipts received under the contract during the period. Source: SL 1979, ch 84 , § 12F; SDCL Supp, § 10-46A-8 ; SL 1998, ch 70 , § 4; SL 2007, ch 65 , § 10. 10-46B-8. Repealed by SL 2017, ch 66 , § 3.

Any municipality may impose an excise tax on contractors gross receipts in a similar manner as imposed by this chapter; provided however, that the same shall be adopted in conformity with chapter 10-52 and the rate thereof shall not exceed one - half percent. Municipalities that …

There is hereby imposed an excise tax of four and two-tenths percent on the gross receipts from the sale, resale, or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. However, if any trade-in or exchange of used farm m…

There are exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides as defined in § 38-20A-1 , for agricultural purposes, if the tax imposed by this chapter was paid upon the original purchase of th…

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…

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 thirty days from the date the tax becomes due is guilty of a Class 1 misdeme…

The amount of any use tax imposed with respect to the sale or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes shall be reduced by the amount of any sales, use, or gross receipts tax previously paid by the taxpayer wit…

An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes purchased or leased for use in this state at the same rate of the purchase …

An excise tax is imposed at the same rate as imposed by § 10-46E-1 on the privilege of the use, storage, or consumption in this state of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes not originally purchased for use in this …

For purposes of this chapter, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will b…

Farm machinery, attachment units, and irrigation equipment, other than replacement parts, sold at public auction shall be taxed pursuant to § 10-46E-1 without regard to its intended use. Source: SL 2006, ch 58 , § 5, eff. Apr. 1, 2006; SL 2015, ch 67 , § 5.

The tax imposed by § 10-46E-1 shall be collected and administered by the Department of Revenue. Source: SL 2006, ch 58 , § 6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the t…

Where applicable and not inconsistent with this chapter, the provisions of chapters 10-45 and 10-46 , including the exemption, definition, administrative, collection, and enforcement provisions, including penalty and interest, are applicable to the tax imposed by this chapter. So…

The revenue from the tax imposed by this chapter shall be deposited in the general fund. Source: SL 2006, ch 58 , § 9. Effective July 1, 2027

The term, food, does not include alcoholic beverages, tobacco, or prepared food; (6) "Included in the measure of tax," the tangible personal property, any product transferred electronically, or the service was purchased from a retailer licensed under chapter 10-45 and that retail…

Ord. 03-1), § 82; SL 2009, ch 49 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 33 , § 56.

Ord. 03-1), § 82; SL 2009, ch 49 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026

The secretary shall administer this chapter and the collection of tax imposed by this chapter. Source: SL 1995, ch 71 , § 1.

For purposes of the enforcement of this chapter, the point or location of a sale or transfer of fuel shall be at the location the fuel is delivered to the purchaser, transferee, or the person acting on behalf of the purchaser or transferee unless the point or location of sale or …

A fuel excise tax is imposed on all motor fuel or special fuel which has been removed from a terminal in this state at the rack, or removed from an ethanol producer's plant in this state, by a licensed exporter for which the bill of lading issued for the fuel by the terminal oper…

The terminal operator shall report pursuant to § 10-47B-98 , if deemed necessary by the secretary: (1) The names and addresses of all suppliers; and (2) Copies of all bills - of - lading issued by the terminal or computer generated bill - of - lading information approved by the d…

For the purpose of determining the amount of motor fuel and special fuel tax due, each bulk plant operator shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pu…

Any report required by § 10-47B-101 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. Source: SL 1995, ch 71 , § 102; SL 2011, ch 64 , § 11; SL 2013, ch 60 , §…

The bulk plant operator shall report pursuant to § 10-47B-101 , if deemed necessary by the secretary: (1) All motor fuel and special fuel received into storage; and (2) Copies of all bills - of - lading issued by the bulk plant for motor fuel or special fuel withdrawn from storag…

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed exporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required purs…

Any report required by § 10-47B-104 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. Source: SL 1995, ch 71 , § 105; SL 2011, ch 64 , § 12; SL 2013, ch 60 , §…

The exporter report required pursuant to § 10-47B-104 shall contain the following information, if deemed necessary by the secretary: (1) The motor fuel and special fuel loaded in South Dakota from a location other than a terminal for delivery outside of this state; (2) The motor …

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed transporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. The department may require the reporting …

Any report required by § 10-47B-107 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. The secretary may also request specific information regarding shipments o…

If a transporter fails to provide the information required by §§ 10-47B-107 and 10-47B-108 , the person is subject to a civil penalty of one thousand dollars for each violation. If the person believes that the assessment arose from a mistake of fact or error of law, the person ma…

A fuel excise tax is imposed on liquid petroleum gas, compressed natural gas, and liquid natural gas sold or used by licensed vendors in this state for use in motor vehicles unless liquid petroleum gas is sold to a licensed liquid petroleum gas user. The tax imposed shall be at t…

Any report required by §§ 10-47B-101 , 10-47B-102 , 10-47B-107 , and 10-47B-108 are for information purposes only and the secretary may waive the filing of the report if the report is unnecessary for the proper administration of this chapter. Source: SL 1995, ch 71 , § 110; SL 20…

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed blender shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursu…

Any report required by § 10-47B-111 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. Source: SL 1995, ch 71 , § 112; SL 2011, ch 64 , § 14; SL 2013, ch 60 , §…

The blender report required pursuant to § 10-47B-111 shall contain the following information, if deemed necessary by the secretary: (1) The number of gallons of any substances blended with motor fuel or special fuel; (2) A schedule of the names and addresses of all sales of blend…

For the purpose of determining the amount of motor fuel, liquid petroleum gas, and special fuel tax due, each highway contractor shall file with the department a report on a quarterly basis by electronic means on an electronic reporting system furnished by the department. The sec…

Any report required by § 10-47B-114 shall be filed with respect to information for the preceding quarter by electronic means on or before the twentieth day of the month following each quarterly period. Source: SL 1996, ch 90 , § 32; SL 2011, ch 64 , § 15; SL 2013, ch 60 , § 20; S…

The highway contractor shall report pursuant to § 10-47B-114 , if deemed necessary by the secretary: (1) The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract; (2) All fuel used in self - propelled mot…

For the purpose of determining the amount of motor fuel tax due, each ethanol producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-1…

For the purpose of determining the amount of motor fuel tax due, each biodiesel producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B…