Title 10, TAXATION

No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller sh…

In connection with a purchaser's written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to § 10-59-24.1 , a seller is presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a p…

The provisions of §§ 10-59-26 to 10-59-33 , inclusive, apply to those taxes enumerated in § 10-59-1 . Source: SL 1990, ch 100 , § 1.

Any taxpayer against whom additional tax has been assessed may appeal before an impartial hearing examiner. Written notification of the appeal rights shall be given by the secretary and shall accompany each certificate of assessment. The notice shall set forth the time period wit…

Any taxpayer who has received written advice from the Department of Revenue concerning the taxability of transactions shall be allowed to rely on such advice when filing tax returns. However, the taxpayer shall maintain a copy of the advice in the taxpayer's business records. The…

Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability. Source: SL 1990, ch 100…

The amount of revenue collected or assessed by the department may not be used: (1) To evaluate individual officers or employees; or (2) To impose or suggest production quotas or goals. Source: SL 1990, ch 100 , § 5.

For the purposes of this chapter, "notice of intent to audit," is any notice mailed to any taxpayer indicating that an auditor intends to perform an audit of the books and records of or, concerning a taxpayer, to determine whether the proper amount of tax, penalty or interest has…

The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs a…

The secretary may reduce or abate the taxes, interest, and penalty relating to certain transactions in cases where the taxpayer can show that there is bona fide misunderstanding of the application of the taxes to the transactions, and that the taxpayer made a good faith effort to…

The secretary may authorize any person required to file returns or reports and remit taxes or fees under chapters 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , 10-33A , and 10-62 , to remit the taxes or fees by electronic transmission. Any person required t…

Any return, report, or remittance which is required to be filed under the taxes specified in chapters 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , and 10-62 , is timely filed if mailed, postage prepaid, on or before the due date of the reporting p…

Any return, report, or remittance which is required to be filed under the taxes specified in § 10-59-1 , except as provided for in §§ 10-59-32 and 10-59-32.1 and chapter 10-47B , is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is…

For any return, report, or remittance which is filed under the taxes specified in § 10-59-1 , except as provided for in §§ 10-59-32 and 10-59-32.1 and chapters 10-43 and 10-47B , by electronic means, the return or report is timely if received on or before the due date of the repo…

If a court determines that the losing party has taken a position in an audit, hearing or appeal that was not substantially justified, the losing party shall reimburse the other party for all court costs and attorney fees associated with the hearing or appeal. The department's rei…

Any audit performed by the Department of Revenue shall be in accordance with generally accepted auditing standards as published by the American Institute of Certified Public Accountants in the publications entitled Statements on Auditing Standards in effect on January 1, 2017. Pr…

The secretary may authorize any person required to file returns or reports under the chapters set forth in § 10-59-1 and any other provision wherein the secretary is obligated to administer the collection of taxes or fees to file such returns or reports by electronic means. Sourc…

The secretary may prescribe alternative methods for the signing, subscribing, or verifying of a return, report, statement, or other document that shall have the same validity and consequences as the actual signing by the taxpayer. Source: SL 1995, ch 74 , § 2.

The secretary may promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for filing an electronic tax return or report and for the payment of the tax due thereon; (2) The establishment of alternative methods for signing, subscribing, or verifying a tax return or …

For the purposes of this chapter, the term, certificate of assessment, means any certificate issued by the secretary indicating tax, penalty, or interest due. The certificate indicates the type of tax due, the amount of tax due, and the period of time covered by the assessment. T…

Any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46A , 10-46B , or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax. Source: SL 2006, ch 61 , § 8.

Any prior collection, appropriation, or distribution of the revenue consistent with the provisions of § 10-59-40 is hereby validated, ratified, and affirmed. Source: SL 2006, ch 61 , § 9. 10-59-42

The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the t…

Any person aggrieved by an order of the secretary issued pursuant to § 10-59-44 may, in writing, request a contested case hearing before the secretary. The written hearing request shall be received by the department within fourteen days from the date the order was mailed to the l…

The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 , and that are delinquent in the payment of…

At least ninety days before the disclosure of the name of a delinquent person prescribed in § 10-59-46 , the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax deli…

No unpaid taxes are subject to disclosure described in § 10-59-46 if: (1) A written agreement for payment exists without default between the person and the department; or (2) The tax liability is the subject of an administrative hearing, administrative review, judicial review, or…

The list described in § 10-59-46 shall be available for public inspection at the Department of Revenue and shall be published on the internet on a web site maintained by the department. Source: SL 2012, ch 75 , § 4.

The secretary may investigate any taxpayer and examine records relevant to the chapters set out in § 10-59-1 , including the licensing of taxpayers, the filing and correctness of returns, and the payment of taxes, interest, and penalties. Source: SL 1986, ch 111 , § 5.

The name of a person on the list described in § 10-59-46 shall be removed within ten days after the delinquent debt payment has been processed by the department. Source: SL 2012, ch 75 , § 5.

Any disclosure made by the secretary of revenue in a good faith effort to comply with §§ 10-59-46 to 10-59-50 , inclusive, is not a violation of any statute prohibiting disclosure of taxpayer information. Source: SL 2012, ch 75 , § 6.

For any tax collected by the department on behalf of another entity, the department may charge the entity an administrative fee for collecting the tax. Source: SL 2013, ch 57 , § 3.

Terms used in §§ 10-59-53 to 10-59-57 , inclusive, mean: (1) "Automated sales suppression device," a software program accessed through any method that falsifies the electronic records, transaction data, or transaction reports of electronic cash registers and other point-of-sale s…

It is unlawful to knowingly own, sell, rent, lease, purchase, install, transfer, possess, use, access, design, manufacture, or program any automated sales suppression device or phantom-ware. A violation of this section is a Class 5 felony. Source: SL 2016, ch 69 , § 2.

Any person convicted of a violation under § 10-59-54 shall be assessed a civil penalty at the time of sentencing in addition to, and not in substitution for, any other penalties provided by law for the offense in the amount of ten thousand dollars for each return period in which …

In addition to any civil or criminal penalty, any person violating § 10-59-54 is liable for all sales and use tax, contractor's excise tax, or any other tax imposed by title 10, including any municipal sales and use tax, and all associated penalties and interest due the state as …

An automated sales suppression device or phantom-ware or any cash register or device containing an automated sales suppression device or phantom-ware is contraband and may be seized without a warrant by the secretary, agents or employees of the secretary, or any law enforcement o…

Any person required to file returns or reports under the chapters set out in § 10-59-1 , who fails to file a return or report which includes all taxable transactions within thirty days following the month the return or report is due is subject to an additional amount, assessed as…

Any person required to file returns or reports under the chapters set out in § 10-59-1 , who has reported taxable transactions as required but who has failed to pay the full amount of taxes due on such transactions at the time the transactions are reported is subject to the asses…

The secretary may perform audits of the books and records of any person subject to tax in the chapters set out in § 10-59-1 . Unless the secretary determines that delay may jeopardize the collection of a tax, the secretary shall mail a notice of intent to audit at least thirty da…

If the secretary determines that any taxpayer owes tax, penalty, or interest, the secretary shall issue a certificate of assessment and mail a copy of the certificate to the last known address of the taxpayer by certified mail. The certificate of assessment shall be deemed prima …

Any taxpayer against whom a certificate of assessment is issued may in writing request a hearing before the secretary if the taxpayer believes that the assessment is based upon a mistake of fact or an error of law. The written request for hearing must be received by the secretary…

A contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B may apply for a refund of South Dakota sales and use tax paid by such contractor if: (1) The sales and use tax subject to the refund request was paid by the contractor or subcontractor requesting the refu…

Any claim for refund shall be submitted on forms prescribed by the secretary of the Department of Revenue and shall be supported by such documentation as the secretary may require. The secretary may deny any claim if the claimant has failed to provide the information or documenta…

Any person requesting a refund pursuant to §§ 10-61-1 to 10-61-6 , inclusive, shall submit a request for a refund on a form provided by the Department of Revenue. The request shall be submitted pursuant to § 10-59-19 . No interest may be paid on the refund amount. Source: SL 2005…

If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of § 10-61-1 , then the claim may be rejected in its entirety; and all sums previously refunded to the claimant constitutes a debt to the sta…