S.D. Codified Laws ch. 10-45 – Retail Sales and Service Tax | Midpage

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South Dakota Codified Laws

Chapter 10-45

S.D. Codified Laws ch. 10-45

Retail Sales and Service Tax

10-45-1Definition of terms.10-45-1.1Gross receipts not to include late charge fees.10-45-1.2Gross receipts not to include refunded sale price of property.10-45-1.3Gross receipts not to include credit or trade-in value of certain personal property.10-45-1.4Computation of tax to third decimal place.10-45-1.5Lease or rental defined--Exclusions.10-45-1.6Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.10-45-1.7Certain nontaxable portions of bundled telecommunications transactions subject to tax.10-45-1.8Entire gross receipts from sale of bundled transactions subject to tax.10-45-1.9Bundled transaction defined.10-45-1.10Distinct and identifiable products--Exclusions.10-45-1.11One nonitemized price--Exclusions.10-45-1.12Bundled transaction--Exclusions.10-45-1.13De minimis defined.10-45-1.14Gross receipts defined.10-45-1.15Conditions under which gross receipts include consideration retailer received from third parties.10-45-1.16Exclusions from definition of gross receipts.10-45-1.17Telecommunications service defined.10-45-1.18Definition of terms related to telecommunications service and ancillary services.10-45-1.19Gross receipts excludes tax imposed by certain chapters and sections.10-45-1.20Gross receipts--Exemption--Certain services rendered to a partnership.10-45-2Tax on sale of tangible property.10-45-2.1Tax on sales of sectional homes--Sectional homes defined.10-45-2.2Materials incorporated in construction work--Restriction on application of rate increase.10-45-2.3Conditional or installment sales--Actual cash receipts subject to tax.10-45-2.4Tax on products transferred electronically.10-45-2.5Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.10-45-2.6Definition of terms used in § 10-45-2.5.10-45-2.7Retailers processing orders electronically.10-45-2.8Retailers that are part of controlled group.10-45-2.9Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.10-45-3.210-45-3.2, 10-45-3.3. Repealed by SL 2006, ch 58, §§ 16, 17, eff. April 1, 2006.10-45-3.4Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.10-45-3.5Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.10-45-4Tax on receipts from business services.10-45-4.1Services subject to taxation.10-45-4.2Certain purchases considered for resale purposes.10-45-5Tax on receipts from specific enumerated businesses and services.10-45-5.1Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.10-45-5.2Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax.10-45-5.3Tax on oil and gas field services.10-45-5.5Chemicals purchased for use by lawn and garden services considered purchases for resale.10-45-5.6Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.10-45-6Tax on utility services.10-45-6.1Tax on intrastate, interstate, or international telecommunications service--Exemptions.10-45-6.2Tax on certain mobile telecommunications services.10-45-6.3Call center defined--Exclusions.10-45-7Tax on room or parking site rentals to transient guests.10-45-7.1Exemption for lodging house or hotel membership fees.10-45-8Tax on admissions to amusements, athletic contests, or events.10-45-9Constitutional and statutory exemptions from taxation.10-45-9.1Exemption of property sold for lease.10-45-10Exemption of sales to United States, states, municipalities, charities, and Indian tribes.10-45-10.3Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.10-45-10.4Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.10-45-11Exemption of fuel sales otherwise taxed.10-45-11.1Exemption of goods and services furnished to meet warranty obligation without charge.10-45-11.2Exemption of sales of motor vehicles exempt from excise tax.10-45-12.1Services specifically exempt from tax.10-45-12.2Exemption of engineering, architectural, and surveying services.10-45-12.4Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.10-45-12.5Exemption of certain sales commissions.10-45-12.6Exemption for credit services by credit bureaus to certain financial institutions.10-45-12.7Exemption for gross receipts of person officiating amateur sporting event.10-45-13Exemption of receipts used for civic and nonprofit associations and purposes.10-45-13.1Exemption of membership organizations.10-45-13.2Exemption of fair market value of personal property or service given without charge to exempt organization.10-45-13.3Exemption of lottery tickets.10-45-13.4Exemption of gross receipts from library copying charges.10-45-13.5Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.10-45-14Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.10-45-14.2Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.10-45-14.4Packaging and container materials as tax exempt raw material.10-45-14.5Packaging and container materials sold to retailers exempt.10-45-14.6Exemption of hospital meals paid for by public entity.10-45-14.7Exemption of authorized purchases made with food stamps.10-45-14.8Exemption of authorized purchases of food.10-45-14.9Exemption of certain insulin sales.10-45-14.10Exemption of certain drugs.10-45-14.11Exemption of certain durable medical equipment and prosthetic devices.10-45-14.12Exemption of certain medical devices.10-45-15Exemption of seed used for agricultural purposes.10-45-16Exemption of commercial fertilizer used for agricultural purposes.10-45-16.1Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.10-45-16.2Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.10-45-16.3Exemption of gross receipts from rental of agricultural devices owned by conservation district.10-45-16.410-45-16.4, 10-45-17. Repealed by SL 1995, ch 68, §§ 15, 16.10-45-16.5Exemption of soil amendments--Qualification.10-45-18Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.10-45-18.1Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.10-45-18.2Exemption of gross receipts from sales of certain animals.10-45-18.3Exemption of gross receipts from sale of feed and bedding for certain animals.10-45-18.4Exemption for sale of certain live nondomestic animals.10-45-18.5Exemption for sale of feed for certain nondomestic animals.10-45-18.6Exemption for sale of swine or cattle semen.10-45-19Exemption of fuel used for agricultural or railroad purposes.10-45-19.1Power charges for irrigation pumps exempt.10-45-19.3Exemption of bulk water for domestic use.10-45-20Exemptions applied to taxable services.10-45-20.1Exemption of payments between members of controlled group--Exception.10-45-20.2Exemption of payments between members of controlled group--Reimbursement for third-party services to group.10-45-20.3Controlled group defined.10-45-20.5Exemption of gross receipts from sale of services rendered--Exception.10-45-20.6Exemption of gross receipts from sale of certain replacement parts.10-45-20.710-45-20.7, 10-45-20.8. Repealed by SL 1995, ch 68, §§ 20, 21.10-45-21Tax additional to other occupation and privilege taxes.10-45-22Addition of tax to price of product or service.10-45-23Schedule for collection of tax from consumer.10-45-24Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.10-45-25Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.10-45-26Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.10-45-2710-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10, eff. Feb. 6, 2006.10-45-27.2Collection allowance credit for collecting sales tax.10-45-27.3Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.10-45-29Deduction allowed for sales refunds.10-45-29.1Deduction allowed attorneys and accountants for amounts spent on behalf of clients.10-45-30Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund.10-45-30.1Cash basis reporting and payment.10-45-30.2Accrual basis reporting and payment.10-45-31Receipts not issued for taxes remitted.10-45-3210-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27.10-45-35Appeals from decisions of secretary.10-45-37Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.10-45-3810-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28.10-45-42Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.10-45-4310-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29.10-45-45Records preserved by persons subject to tax--Inspection by department.10-45-47.1Promulgation of rules.10-45-48.1Violation of chapter as criminal offense--Classification.10-45-4910-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6.10-45-52Tax proceeds credited to general fund.10-45-5310-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30.10-45-55Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.10-45-57Obsolete.10-45-58Materials used by floor laying as purchases for resale.10-45-5910-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24.10-45-61Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.10-45-61.1Exemption certificate--Timing--Alternative Information.10-45-62Exemption of large boats subject to excise tax.10-45-64Exemption of gaming proceeds.10-45-6510-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27.10-45-67Exemption of natural gas transportation services by pipeline.10-45-68Exemption for the sale of credit card processing services.10-45-69.110-45-69.1 to 10-45-69.10. Repealed by SL 2002, ch 63, §§ 16 to 25.10-45-71Passenger transportation gross receipts tax imposed--Transportation to be within state.10-45-72Inapplicability of tax.10-45-7310-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10.10-45-82Gross receipts from charge of interest exempted.10-45-83Pawnbrokers not eligible for exemption.10-45-84Fee or commission not subject to tax.10-45-85Temporary vendor to maintain inventory records--Violation as misdemeanor.10-45-86Temporary vendor to maintain sales receipts--Violation as misdemeanor.10-45-87Temporary vendor to furnish list of suppliers--Violation as misdemeanor.10-45-88Review and audit of temporary vendors.10-45-89Failure to maintain records--Revocation of temporary license.10-45-90Exemption for gross receipts from certain rodeo services.10-45-91Admissions to rodeos and related activities taxable.10-45-92Allowable deductions for auctioneers.10-45-92.1Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.10-45-93Exemption for gross receipts from international sale of agricultural and industrial equipment.10-45-94Exemption for gross receipts from direct mail service.10-45-94.1Direct mail defined.10-45-95Materials purchased by locksmiths are purchases for resale.10-45-96Tax on gross receipts of professional employer organization--Deduction available.10-45-97Professional employer organization defined.10-45-98Temporary help services not subject to § 10-45-96.10-45-99Definitions.10-45-100Extension for remitting sales and use tax on manufacturing equipment.10-45-101Requirements for extension.10-45-102Extension applies to full costs and installation fees.10-45-103Application for extension permit--Permit nontransferable.10-45-104Secretary to prescribe form and documentation requirements.10-45-105Fraudulent claim--Tax due constitutes lien in favor of state.10-45-106Right to hearing on denial of extension request.10-45-107Promulgation of rules regarding filing extensions.10-45-108Sourcing of sales and services.10-45-109Registration and tax collection does not create nexus for other taxes.10-45-110Exemption for sale of coins, currency, or bullion.10-45-111Relief from liability for failing to collect tax at new rate--Conditions.10-45-112Exemption for nonprofit corporations created for fire protection.10-45-113Exemption for small sales by minors.10-45-114Exemption--Coaches.