Title 10 — TAXATION

Any communication by, or on behalf of, the manufacturer, distributor, or retailer of a nicotine product, which indicates that the product contains a nicotine analog, constitutes presumptive evidence that the product contains a nicotine analog. Source: SL 2026, ch 54 , § 3, eff. J…

A retailer shall secure a license under this chapter to sell a nicotine product in this state. A separate application and a separate license are required for each place of business of a retailer where a nicotine product is sold at retail. Each vending machine that sells a nicotin…

A retailer who sells a nicotine product in this state, without a license issued pursuant to this chapter, is subject to a fine of five hundred dollars, per day, imposed by the department, except as provided in §

A license issued under § 10-50E-3 is valid through December thirty-first following the issuance of the license, unless the license is revoked sooner by the secretary pursuant to this chapter. A license is valid if a pending application to renew a license is in the possession of t…

A licensee may apply to the department for a renewal of the license within: (1) Sixty days prior to the expiration of the license; or (2) Three days after the expiration of the license. For retailers where at least fifty percent of the annual gross income in a year for the place …

The transferee shall make an application in the same manner as provided in § 10-50E-3 , and the application must be acted upon in the same manner as an original application. No transfer of any license to another person may be granted until all taxes incurred by the transferor as …

A vending machine retailer may place a vending machine within an establishment licensed pursuant to chapter 35-4 , or within a licensed gaming establishment as defined in § 42-7B-4 , if the vending machine is placed in an area of the establishment in which access is denied to per…

A licensee may not: (1) Ship, or cause to be shipped, a nicotine product to an individual to be consumed by the individual, except as otherwise provided in chapter 10-50C or under provisions of chapter 10-50D ; (2) Sell, or offer to sell, a nicotine product to a person under the …

Non - ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax. Source: SL 1969, ch 190 , § 2; SL 1992, ch 80 , § 210.

Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45 , 10-45D , 10-52A , and 10-52B , that is separately stated on the invoice, bill of sale, or similar document given to the purcha…

A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund for such taxes to the consumer or user of machinery or other tangible personal property in the nature of a capital asset which is used directly …

Jan. 1, 2006. 10-52-12

Jan. 1, 2006. 10-52-13 Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses. 10-52-14 Transportation of property and passengers within single municipality subject to tax. 10-52-15 Repealed. 10-52-16

For purposes of this chapter, any new resolution or amendment enacted by a municipality that changes the boundaries of the municipality is effective on the first day of the first calendar quarter following at least ninety days notification by the municipality to the secretary of …

For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality. Source: SL 2002, ch 64 , § 44.

Source: SL 2002, ch 64 , § 45; SL 2003, ch 61 , § 20; SL 2021, ch 49 , § 13. 10-52-16. Repealed by SL 2002, ch 64 , § 48, as amended by SL 2003, ch 61 , § 22, effective January 1, 2005.

10-52-17 Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property. 10-52-18 Timely filing of returns and payment of taxes--Extension--Penalty or interest.

A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B if the contractor or subcontractor meets the requir…

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…

In addition to any other tax imposed by a municipality under this chapter, a municipality may impose a gross receipts tax, subject to the provisions of §§ 10-52-20 , 10-52-21 , 10-52-24 , and

Any incorporated municipality within this state may impose any non - ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, stor…

10-52-2.2 Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions. 10-52-2.3 Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. 10-52-2.4 Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limi…

Any incorporated municipality imposing a non - ad valorem tax in accordance with § 10-52-2 may issue municipal non - ad valorem tax revenue bonds pursuant to this section and chapter 6-8B in anticipation of the collection of the taxes. The bonds shall be payable solely from the c…

Any incorporated municipality within this state may impose any non - ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The mun…

A municipality of the second and third class as defined by § 9-2-1 may levy a tax on the sale or use of motor and special fuel as defined in chapter 10-47B by motor vehicles operated upon the public highways of the state and the streets and highways of the municipality. This tax …

A municipality may not impose both a municipal non - ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in §

A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two - thirds vote of the members of its governing body, adopt a non - ad valorem tax of one percent over and above the other limits allowed by this chapt…

10-52-2.6

Jan. 1, 2006. 10-52-2.7 Materials incorporated in construction work--Restriction on application of rate increase. 10-52-2.8 Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception. 10-52-2.9

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 , § 3; SL 2001, ch 56 , § 17.

No non - ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in § 35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46 . Source: SL 1984, ch …

10-52-2.10 Issuance of municipal non-ad valorem tax revenue bonds. 10-52-2.11 Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition. 10-52-3 Referendum procedure and scope--Continuing tax ordinances. 10-52-4 State administration--Exception. 10-52-5 D…

To impose a tax pursuant to § 10-52-19 , the governing body of a municipality shall specify in the ordinance the purpose of, and the minimum amount to be generated from, the tax. The governing body shall submit the ordinance to the capital improvement board of the municipality, e…

To the extent applicable, the administration and notification of an election for the imposition of a tax pursuant to § 10-52-19 must adhere to the provisions of §§ 6-8B-4 and 6-8B-5 governing a bond election. The tax may only be imposed if it is supported by at least sixty percen…

All moneys collected from the tax imposed pursuant to § 10-52-19 and distributed to a municipality must be deposited into a special capital outlay fund of the municipality to be used only for purposes set forth in §

The governing body of a municipality may expend moneys in the special capital outlay fund only for the following purposes: (1) Acquisition or lease, by the municipality, of real property, a plant asset, or equipment; or (2) Construction, repair, or renovation of real property own…

Subject to the notification requirements provided in § 10-52-9 , an ordinance enacted pursuant to §§ 10-52-19 to 10-52-21 , inclusive, and any tax rate affected thereby, remain effective until the last day of a calendar quarter that is at least ninety days after notification by t…

A municipality may not impose a tax pursuant to § 10-52-19 if the municipality has, in the most recent twenty-four months, collected moneys from a tax imposed pursuant to §

Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§ 9-20-7 , 9-20-8 , and

The administration of non-ad valorem taxes adopted under this chapter shall be by the Department of Revenue whenever a similar tax is imposed by the state except the tax on motor and use fuel authorized pursuant to this chapter. The Department of Revenue may prescribe forms and p…

All moneys received and collected on behalf of a particular political subdivision by the Department of Revenue, pursuant to this chapter, shall be credited to a special municipal non-ad valorem tax fund which is hereby established in the state treasury and after deducting the amo…

The proceeds of the tax on motor and use fuel authorized by § 10-52-2.2 shall be credited to a municipal street fund to be expended under the supervision of the governing body of the municipality for the purposes of reconstructing, supervising, and maintaining of highways, street…

10-52-9 Effective date of ordinance. 10-52-10 Refund of tax on capital assets used in manufacturing personal property for sale or lease. 10-52-11

Notwithstanding § 9-19-13 , any new ordinance or amendment to an ordinance enacted under the authority of this chapter, and any tax rate affected thereby, can be effective only on January first or July first of a calendar year. The ordinance or amendment shall be effective on the…

Terms used in this chapter mean: (1) "Department," the Department of Revenue; (2) Repealed by SL 2007, ch 56 , § 5. Source: SL 2002, ch 68 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 56 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

For the purposes of this chapter, the term, gross receipts, means the total amount or consideration, including cash, credit, property, and services, for which tangible personal property, any product transferred electronically, or services are sold, leased, or rented, valued in mo…

Gross receipts, as defined in § 10-52A-1.1 , include consideration received by the retailer from third parties if: (1) The retailer actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on …

Gross receipts, as defined in § 10-52A-1.1 , do not include: (1) Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a retailer and taken by a purchaser on a sale; (2) Interest, financing, and carrying charges from credit exten…

Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45 , 10-45D , and 10-52 that is separately stated on the invoice, bill of sale, or similar document given to the purchaser. Source:…

Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§ 9-20-7 , 9-20-8 , and