Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-61-6 Promulgation of rules concerning refunds
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The secretary of the Department of Revenue shall promulgate rules, pursuant to chapter 1-26 , concerning the procedures for filing refund claims and the requirements necessary to qualify for a refund. Source: SL 2005, ch 86 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. …
SDCL § 10-62-1 Definitions
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Terms used in this chapter mean: (1) "Department," the Department of Revenue; (2) "Intermediate care facility for individuals with intellectual disabilities," a treatment or care center as defined by 1905(d) of the Social Security Act and Code of Federal Regulations 42 CFR 435.10…
Tax imposed on net revenues
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There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for individuals with intellectual disabilities. Source: SL 2007, ch 69 , § 2; SL 2013, ch 125 , § 2.
SDCL § 10-62-3 Collection and administration
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The department shall collect and administer the tax imposed by this chapter. Source: SL 2007, ch 69 , § 3.
SDCL § 10-62-4 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
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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…
SDCL § 10-62-5 Promulgation of rules
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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) Taxpayer record-keeping requirements; and (4) Determining auditing methods. S…
SDCL § 10-62-6 Prohibited acts--Misdemeanor or felony
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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…
SDCL § 10-62-7 Books and records--Inspection--Retention period
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Each person subject to tax under this chapter shall keep records and books of all receipts, together with invoices, and other pertinent papers and documents. The books and records and other papers and documents are, at all times during business hours of the day, subject to inspec…
SDCL § 10-62-8 Taxes credited to general fund
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Taxes collected under this chapter shall be remitted to the state treasurer for credit to the state general fund to be used to help offset the cost of health care services provided to the citizens by the State of South Dakota. Source: SL 2007, ch 69 , § 8.
SDCL § 10-62-9 Implementation upon receipt of medicaid state plan amendment
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The tax implemented under § 10-62-2 is not due and payable until the Department of Social Services receives an approved medicaid state plan amendment from the Centers for Medicare and Medicaid Services. Source: SL 2007, ch 69 , § 9.
SDCL § 10-63-1 Repealed
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Source: SL 2011, ch 59 , § 1; SL 2025, ch 54 , § 1.
SDCL § 10-63-2 Repealed
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Source: SL 2011, ch 59 , § 2; SL 2025, ch 54 , § 2.
SDCL § 10-63-3 Repealed
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Source: SL 2011, ch 59 , § 3; SL 2025, ch 54 , § 3.
SDCL § 10-63-4 Repealed
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Source: SL 2011, ch 59 , § 4; SL 2025, ch 54 , § 4.
SDCL § 10-63-5 Repealed
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Source: SL 2011, ch 59 , § 5; SL 2025, ch 54 , § 5.
SDCL § 10-63-6 Repealed
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Source: SL 2011, ch 59 , § 6; SL 2025, ch 54 , § 6.
SDCL § 10-63-7 Repealed
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Source: SL 2011, ch 59 , § 7; SL 2025, ch 54 , § 7.
SDCL § 10-63-8 Repealed
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Source: SL 2011, ch 59 , § 8; SL 2025, ch 54 , § 8.
SDCL § 10-63-9 Repealed
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Source: SL 2011, ch 59 , § 9; SL 2025, ch 54 , § 9.
SDCL § 10-64-1 Legislative findings
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The Legislature finds that: (1) The inability to effectively collect the sales or use tax from remote sellers who deliver tangible personal property, products transferred electronically, or services directly into South Dakota is seriously eroding the sales tax base of this state,…
SDCL § 10-64-2.1 Registration and remittance--Timeframe
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A seller who meets the criteria of § 10-64-2 is not required to register and remit the tax under the provisions of chapters 10-45 , 10-46E , and 10-52 , prior to the first day of the first month that begins at least thirty days after meeting the criteria. Source: SL 2025, ch 55 ,…
SDCL § 10-64-3 Declaratory judgment action against out-of-state seller
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Notwithstanding any other provision of law, and whether or not the state initiates an audit or other tax collection procedure, the state may bring a declaratory judgment action under chapter 21-24 in any circuit court against any person the state believes meets the criteria of § …
SDCL § 10-64-4 Injunction during pendency of declaratory judgment action
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The filing of the declaratory judgment action established in this chapter by the state operates as an injunction during the pendency of the action, applicable to each state entity, prohibiting any state entity from enforcing the obligation in § 10-64-2 against any taxpayer who do…
SDCL § 10-64-5 Appeal to Supreme Court
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Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible. Source: SL 2016, ch 70 , § 4, eff. May 1, 2016.
SDCL § 10-64-6 Prospective obligation to collect or remit tax
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No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018. Source: SL 2016, ch 70 , § 5, eff. May 1, 2016; SL 2018 (SS), ch 2 , § 4, eff. Sept. 12, 2018.
SDCL § 10-64-7 Obligation to remit tax after injunction lifted or dissolved
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If an injunction provided by this chapter is lifted or dissolved, as to a defendant in an action initiated by the state pursuant to § 10-64-3 , the state shall assess and apply the obligation established in § 10-64-2 from that date forward. Source: SL 2016, ch 70 , § 6, eff. May …
SDCL § 10-64-8 Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected
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A taxpayer complying with this chapter, voluntarily or otherwise, may only seek a recovery of taxes, penalties, or interest by following the recovery procedures established pursuant to chapter 10-59 . However, no claim may be granted on the basis that the taxpayer lacked a physic…
SDCL § 10-64-9 Repealed
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Source: SL 2016, ch 65 , § 19, eff. June 1, 2016; SL 2023, ch 32 , § 18.
Source: SL 2018 (SS), ch 3 , § 5, eff
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Dec. 12, 2018.
SDCL § 10-65-1 Definitions
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Terms used in this chapter mean: (1) "Person," the same as the term is defined under § 10-45-1 ; and (2) "Retailer," the same as the term is defined under §
SDCL § 10-65-2 Marketplace defined
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For the purposes of this chapter, a marketplace is any means by which any marketplace seller sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, regardless of whether the marketplace seller has a phys…
SDCL § 10-65-3 Marketplace provider defined
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For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by: (1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or ser…
SDCL § 10-65-4 Marketplace seller defined
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For the purposes of this chapter, a marketplace seller is a retailer that sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, through a marketplace that is owned, operated, or controlled by a marketpl…
SDCL § 10-65-5 Certain marketplace providers required to collect and remit sales tax--Criteria
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Notwithstanding any other provision of law, a marketplace provider is subject to chapters 10-45 and 10-52 and shall collect and remit sales tax on all sales of tangible personal property, products transferred electronically, or services for delivery into this state, that the mark…
SDCL § 10-65-5.1 Registration and remittance--Timeframe
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A marketplace provider who meets the criteria in § 10-65-5 is not required to register and remit the tax under the provisions of chapters 10-45 and 10-52 , prior to the first day of the first month that begins at least thirty days after meeting the criteria. Source: SL 2025, ch 5…
SDCL § 10-65-6 Sale for resale
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A marketplace seller making a sale through a marketplace provider that is subject to the provisions of this chapter shall consider the sale as a sale for resale. Source: SL 2018 (SS), ch 3 , § 6, eff. Dec. 12, 2018.
SDCL § 10-65-7 Repealed
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Source: SL 2018 (SS), ch 3 , § 7, eff. Dec. 12, 2018. Commission Note: This section was repealed on June 30, 2024, as expressed in SL 2018 (SS), ch 3, § 7.
SDCL § 10-65-8 Prospective obligation of marketplace provider to collect or remit tax
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No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019. Source: SL 2018 (SS), ch 3 , § 8, eff. Dec. 12, 2018.