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South Dakota Codified Laws
Title 10
Chapter 10-46
S.D. Codified Laws ch. 10-46
Use Tax
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10-46-1
Definition of terms.
10-46-1.1
Lease or rental defined--Exclusions.
10-46-1.2
Telecommunications service defined.
10-46-1.3
Definition of terms related to telecommunications service and ancillary services.
10-46-2
Tax on tangible personal property purchased for use in state--Rate based on purchase price.
10-46-2.1
Tax on use of services--Exemptions--Related corporation defined.
10-46-2.2
Tax on use of rented property and products transferred electronically.
10-46-2.3
Exemption of use of property leased.
10-46-2.4
Certain purchases considered for resale purposes.
10-46-2.5
Chemicals purchased for use by lawn and garden services considered purchases for resale.
10-46-2.6
Materials purchased for floor laying service considered purchase for resale.
10-46-2.7
Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
10-46-2.8
Tax on use of product transferred electronically.
10-46-3
Tax on tangible personal property and electronically transferred products not originally purchased for use in state--Property more than seven years old.
10-46-4
Tax imposed on person using property.
10-46-5
Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.
10-46-5.1
Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
10-46-5.2
Materials incorporated in construction work--Restriction on application of rate increase.
10-46-5.3
Value of molds and dies.
10-46-5.4
Exemption of materials becoming part of out-of-state signage or advertising.
10-46-6
Exemption of property and services subject to sales tax.
10-46-6.1
Credit for sales or use tax paid to another state--Reciprocity required.
10-46-6.2
Exemption for credit services by credit bureaus to certain financial institutions.
10-46-7
Constitutional exemptions from tax--Property of public agencies.
10-46-7.1
Repealed
Repealed
10-46-8
Exemption of property brought in for personal use of nonresident.
10-46-9
Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.
10-46-9.1
Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.
10-46-9.2
Brokers' and agents' services exempt from tax.
10-46-9.3
Packaging and container materials as tax exempt raw material.
10-46-9.4
Packaging and container materials sold to retailers exempt.
10-46-9.5
Exemption of certain sales commissions.
10-46-9.6
Exemption of gross receipts from sale of certain replacement parts.
10-46-9.7
10-46-9.7 to 10-46-12.1. Repealed by SL 1995, ch 68, §§ 31 to 35.
10-46-13
Repealed
Repealed
10-46-13.1
Exemption of motor vehicles exempt from excise tax.
10-46-13.2
Repealed
Repealed
10-46-14
Exemption of commodities otherwise taxed.
10-46-15
Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.
10-46-15.1
Exemption of insulin for human use.
10-46-15.2
Exemption of authorized purchases made with food stamps.
10-46-15.3
Exemption of authorized purchases of food.
10-46-15.4
Exemption of fair market value of property or service given without charge to exempt organization.
10-46-15.5
Exemption of prescribed drugs used by humans.
10-46-15.6
Exemption of prescribed medical equipment or prosthetic devices used by humans.
10-46-15.7
Exemption of prescribed medical devices used by humans.
10-46-16
Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.
10-46-16.1
Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
10-46-16.2
Exemption of gross receipts from sales of certain animals.
10-46-16.3
Exemption of gross receipts from sale of feed and bedding for certain animals.
10-46-16.4
Exemption for sale of certain live nondomestic animals.
10-46-16.5
Exemption for sale of feed for certain live nondomestic animals.
10-46-16.6
Exemption for sale of swine or cattle semen.
10-46-17
Exemption of motor fuel used for agricultural purposes.
10-46-17.1
Repealed
Repealed
10-46-17.2
Power for irrigation pumps exempt from tax.
10-46-17.3
Exemption of services enumerated in chapter 10-45.
10-46-17.4
Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
10-46-17.5
Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
10-46-17.6
Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
10-46-17.7
Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
10-46-17.8
Exemption of rental of devices used to apply agricultural fertilizers and pesticides.
10-46-18
Delivery in state as prima facie evidence of sale for use in state.
10-46-18.1
Use of service in state prima facie evidence of taxability.
10-46-18.2
Money paid as evidence of value of service--Reasonable value governs.
10-46-18.3
List of sales property or services to residents--Cost.
10-46-19
Manner of collection of tax.
10-46-20
Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary.
10-46-21
Semiannual report of sales by retailer maintaining place of business in state--Contents.
10-46-22
Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.
10-46-23
Collection and remittance of tax by retailer.
10-46-24
Surety bond filed by retailer.
10-46-25
Securities deposited by retailer in lieu of bond.
10-46-26
Tax collected as debt of retailer.
10-46-27
Repealed
Repealed
10-46-27.1
Time for filing of return and payment of tax--Extension.
10-46-28
Contents of return--Remittance.
10-46-29
Repealed
Repealed
10-46-30
Execution of retailers' returns.
10-46-31
Amounts of tax paid on conditional sales or installment contract receipts.
10-46-32
Collection of tax by deduction from motor fuel tax refunds.
10-46-33
Direct payment of tax by user.
10-46-34
Liability of user for tax--Returns and payments.
10-46-34.1
Credit for sales or use tax paid to another state--Reciprocal grant of credit required.
10-46-35
Repealed
Repealed
10-46-35.1
Promulgation of rules.
10-46-36
Repealed
Repealed
10-46-37
False or fraudulent return in attempt to evade tax as misdemeanor.
10-46-38
Failure to file return as misdemeanor.
10-46-39
Administration and enforcement--Sales tax procedural and collection provisions applicable.
10-46-40
Rules for administration--Uniformity of application.
10-46-41
Determination of tax by secretary in absence of correct return.
10-46-42
Secretary's certificate as prima facie evidence of failure to file return or pay tax.
10-46-43
Records maintained by retailers and users--Examination and investigations by secretary--Access to records.
10-46-44
Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.
10-46-45
Notice and hearing on revocation of permit or authority to do business.
10-46-46
Restoration of revoked sales tax permit.
10-46-47
Repealed
Repealed
10-46-47.1
Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-46-48
Revenue credited to general fund.
10-46-49
Repealed
Repealed
10-46-50
Floor laying service subject to tax.
10-46-51
Exemption of large boats subject to excise tax.
10-46-52
Exemption of gaming proceeds.
10-46-53
10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41.
10-46-55
Exemption of natural gas transportation services by pipeline.
10-46-56
Exemption for the use of credit card processing services.
10-46-57
Repealed
Repealed
10-46-58
Passenger transportation tax imposed--Transportation within state.
10-46-59
Inapplicability of tax.
10-46-60
Repealed
Repealed
10-46-61
Repealed
Repealed
10-46-62
Gross receipts from charge of interest exempted.
10-46-63
Exemption for use of certain rodeo services.
10-46-64
Exemption of repair shops, locksmiths, locksmith shops, and lock parts.
10-46-65
Exemptions.
10-46-66
Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
10-46-67
Department authorized to issue direct payment permits to certain retailers--Application procedure--Direct payment permit defined--Liability for sales tax on sale to permit holder--Promulgation of rules.
10-46-68
Exemption for lodging house or hotel membership fees.
10-46-69
Tax on use of certain mobile telecommunications services.
10-46-69.1
Tax on use of certain mobile telecommunications services.
10-46-69.2
Tax on ancillary services.
10-46-70
Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
10-46-71
Exemption for sale of coins, currency, or bullion.
10-46-72
Relief from liability for failing to report tax at new rate--Conditions.
10-46-73
Exemption for nonprofit corporations created for fire protection.
10-46-74
Exemption--Coaches.
10-46-75
Exemption--Certain services rendered to a partnership.