10-45-1. Definition of terms.
Terms used in this chapter mean:
(1)"Agricultural purposes," the producing, raising, growing, or harvesting of food or fiber upon agricultural land, including dairy products, livestock, and crops. The services of custom harvesters, chemical applicators, fertilizer spreaders, hay grinders, and cultivators are considered agricultural purposes. The harvesting of timber on land within the state is considered an agricultural purpose;
(2)"Business," any activity engaged in by any person or caused to be engaged in by such person with the object of gain, benefit, or advantage, either direct or indirect;
(3)"Candy," any preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts or other ingredients or flavorings in the form of bars, drops, or pieces. The term, candy, does not include any preparation containing flour and does not require refrigeration;
(4)"Delivery charges," charges by the retailer for preparation and delivery to a location designated by the purchaser of tangible personal property, any product transferred electronically, or services including transportation, shipping, postage, handling, crating, and packing. The term does not include postage for direct mail;
(5)"Food" and "food ingredient," any substance, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion or chewing by humans and is consumed for its taste or nutritional value. The term, food, does not include alcoholic beverages, tobacco, or prepared food;
(6)Repealed by SL 2007, ch 56, §1.
(7)"Person," any individual, firm, copartnership, joint adventure, association, limited liability company, corporation, municipal corporation, estate, trust, business trust, receiver, the State of South Dakota and its political subdivisions, or any group or combination acting as a unit;
(8)"Prepared food," any food sold in a heated state or heated by the seller; two or more food ingredients mixed or combined by the seller for sale as a single item; or food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food.
Prepared food does not include food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3, part 401.11 of its Food Code as of January 1, 2003, so as to prevent food borne illnesses;
(8A)"Product transferred electronically," any product obtained by the purchaser by means other than tangible storage media. A product transferred electronically does not include any intangible such as a patent, stock, bond, goodwill, trademark, franchise, or copyright.
(9)"Relief agency," the state, and county, municipality or district thereof, or any agency engaged in actual relief work;
(10)"Retail sale" or "sale at retail," any sale, lease, or rental for any purpose other than for resale, sublease, or subrent;
(11)"Retailer," any person engaged in the business of selling tangible goods, wares, or merchandise at retail, or the furnishing of gas, electricity, water, and communication service, and tickets or admissions to places of amusement and athletic events as provided in this chapter, and the sale at retail of products transferred electronically. The term also includes any person subject to the tax imposed by §§10-45-4 and 10-45-5. The isolated or occasional sale of tangible personal property or any product transferred electronically at retail by a person who does not hold himself or herself out as engaging in the business of selling such tangible personal property or products transferred electronically at retail does not constitute such person a retailer;
(12)"Sale," any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration;
(13)"Soft drinks," any nonalcoholic beverages that contain natural or artificial sweeteners. The term, soft drinks, does not include any beverage that contains milk or milk products, soy, rice of similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume;
(14)"Tangible personal property," personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. The term includes electricity, water, gas, steam, and prewritten computer software.
Source: SDC 1939, §57.3101; SL 1979, ch 84, §6; SL 1980, ch 93; SL 1989, ch 102; SL 1989, ch 103; SL 1990, ch 87; SL 1994, ch 96, §1; SL 1994, ch 351, §24; SL 1995, ch 68, §1; SL 1996, ch 87; SL 2002, ch 64, §13; SL 2003, ch 61, §1; SL 2004, ch 187, §5; SL 2005, ch 69, §1; SL 2005, ch 70, §1; SL 2007, ch 56, §1; SL 2008, ch 51, §§2 to 4; SL 2010, ch 59, §3; SL 2016, ch 64, §1.
Structure South Dakota Codified Laws
Chapter 45 - Retail Sales And Service Tax
Section 10-45-1 - Definition of terms.
Section 10-45-1.1 - Gross receipts not to include late charge fees.
Section 10-45-1.2 - Gross receipts not to include refunded sale price of property.
Section 10-45-1.4 - Computation of tax to third decimal place.
Section 10-45-1.5 - Lease or rental defined--Exclusions.
Section 10-45-1.8 - Entire gross receipts from sale of bundled transactions subject to tax.
Section 10-45-1.9 - Bundled transaction defined.
Section 10-45-1.10 - Distinct and identifiable products--Exclusions.
Section 10-45-1.11 - One nonitemized price--Exclusions.
Section 10-45-1.12 - Bundled transaction--Exclusions.
Section 10-45-1.13 - De minimis defined.
Section 10-45-1.14 - Gross receipts defined.
Section 10-45-1.16 - Exclusions from definition of gross receipts.
Section 10-45-1.17 - Telecommunications service defined.
Section 10-45-1.19 - Gross receipts excludes tax imposed by certain chapters and sections.
Section 10-45-2 - Tax on sale of tangible property.
Section 10-45-2.1 - Tax on sales of sectional homes--Sectional homes defined.
Section 10-45-2.3 - Conditional or installment sales--Actual cash receipts subject to tax.
Section 10-45-2.6 - Definition of terms used in § 10-45-2.5.
Section 10-45-2.7 - Retailers processing orders electronically.
Section 10-45-2.8 - Retailers that are part of controlled group.
Section 10-45-4 - Tax on receipts from business services.
Section 10-45-4.1 - Services subject to taxation.
Section 10-45-4.2 - Certain purchases considered for resale purposes.
Section 10-45-5 - Tax on receipts from specific enumerated businesses and services.
Section 10-45-5.3 - Tax on oil and gas field services.
Section 10-45-6 - Tax on utility services.
Section 10-45-6.2 - Tax on certain mobile telecommunications services.
Section 10-45-6.3 - Call center defined--Exclusions.
Section 10-45-7 - Tax on room or parking site rentals to transient guests.
Section 10-45-7.1 - Exemption for lodging house or hotel membership fees.
Section 10-45-8 - Tax on admissions to amusements and athletic contests or events.
Section 10-45-9 - Constitutional and statutory exemptions from taxation.
Section 10-45-9.1 - Exemption of property sold for lease.
Section 10-45-11 - Exemption of fuel sales otherwise taxed.
Section 10-45-11.2 - Exemption of sales of motor vehicles exempt from excise tax.
Section 10-45-12.1 - Services specifically exempt from tax.
Section 10-45-12.2 - Exemption of engineering, architectural, and surveying services.
Section 10-45-12.5 - Exemption of certain sales commissions.
Section 10-45-13 - Exemption of receipts used for civic and nonprofit associations and purposes.
Section 10-45-13.1 - Exemption of membership organizations.
Section 10-45-13.3 - Exemption of lottery tickets.
Section 10-45-13.4 - Exemption of gross receipts from library copying charges.
Section 10-45-14.4 - Packaging and container materials as tax exempt raw material.
Section 10-45-14.5 - Packaging and container materials sold to retailers exempt.
Section 10-45-14.6 - Exemption of hospital meals paid for by public entity.
Section 10-45-14.7 - Exemption of authorized purchases made with food stamps.
Section 10-45-14.8 - Exemption of authorized purchases of food.
Section 10-45-14.9 - Exemption of certain insulin sales.
Section 10-45-14.10 - Exemption of certain drugs.
Section 10-45-14.11 - Exemption of certain durable medical equipment and prosthetic devices.
Section 10-45-14.12 - Exemption of certain medical devices.
Section 10-45-15 - Exemption of seed used for agricultural purposes.
Section 10-45-16 - Exemption of commercial fertilizer used for agricultural purposes.
Section 10-45-18.2 - Exemption of gross receipts from sales of certain animals.
Section 10-45-18.3 - Exemption of gross receipts from sale of feed and bedding for certain animals.
Section 10-45-18.4 - Exemption for sale of certain live nondomestic animals.
Section 10-45-18.5 - Exemption for sale of feed for certain nondomestic animals.
Section 10-45-18.6 - Exemption for sale of swine or cattle semen.
Section 10-45-19 - Exemption of fuel used for agricultural or railroad purposes.
Section 10-45-19.1 - Power charges for irrigation pumps exempt.
Section 10-45-19.3 - Exemption of bulk water for domestic use.
Section 10-45-20 - Exemptions applied to taxable services.
Section 10-45-20.1 - Exemption of payments between members of controlled group--Exception.
Section 10-45-20.3 - Controlled group defined.
Section 10-45-20.5 - Exemption of gross receipts from sale of services rendered--Exception.
Section 10-45-20.6 - Exemption of gross receipts from sale of certain replacement parts.
Section 10-45-21 - Tax additional to other occupation and privilege taxes.
Section 10-45-22 - Addition of tax to price of product or service.
Section 10-45-23 - Schedule for collection of tax from consumer.
Section 10-45-26 - Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
Section 10-45-27.2 - Collection allowance credit for collecting sales tax.
Section 10-45-29 - Deduction allowed for sales refunds.
Section 10-45-30.1 - Cash basis reporting and payment.
Section 10-45-30.2 - Accrual basis reporting and payment.
Section 10-45-31 - Receipts not issued for taxes remitted.
Section 10-45-35 - Appeals from decisions of secretary.
Section 10-45-37 - Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
Section 10-45-47.1 - Promulgation of rules.
Section 10-45-48.1 - Violation of chapter as criminal offense--Classification.
Section 10-45-52 - Tax proceeds credited to general fund.
Section 10-45-58 - Materials used by floor laying as purchases for resale.
Section 10-45-61.1 - Exemption certificate--Timing--Alternative information.
Section 10-45-62 - Exemption of large boats subject to excise tax.
Section 10-45-64 - Exemption of gaming proceeds.
Section 10-45-67 - Exemption of natural gas transportation services by pipeline.
Section 10-45-68 - Exemption for the sale of credit card processing services.
Section 10-45-72 - Inapplicability of tax.
Section 10-45-82 - Gross receipts from charge of interest exempted.
Section 10-45-83 - Pawnbrokers not eligible for exemption.
Section 10-45-84 - Fee or commission not subject to tax.
Section 10-45-85 - Temporary vendor to maintain inventory records--Violation as misdemeanor.
Section 10-45-86 - Temporary vendor to maintain sales receipts--Violation as misdemeanor.
Section 10-45-87 - Temporary vendor to furnish list of suppliers--Violation as misdemeanor.
Section 10-45-88 - Review and audit of temporary vendors.
Section 10-45-89 - Failure to maintain records--Revocation of temporary license.
Section 10-45-90 - Exemption for gross receipts from certain rodeo services.
Section 10-45-91 - Admissions to rodeos and related activities taxable.
Section 10-45-92 - Allowable deductions for auctioneers.
Section 10-45-94 - Exemption for gross receipts from direct mail service.
Section 10-45-94.1 - Direct mail defined.
Section 10-45-95 - Materials purchased by locksmiths are purchases for resale.
Section 10-45-96 - Tax on gross receipts of professional employer organization--Deduction available.
Section 10-45-97 - Professional employer organization defined.
Section 10-45-98 - Temporary help services not subject to §10-45-96.
Section 10-45-99 - Definitions.
Section 10-45-100 - Extension for remitting sales and use tax on manufacturing equipment.
Section 10-45-101 - Requirements for extension.
Section 10-45-102 - Extension applies to full costs and installation fees.
Section 10-45-103 - Application for extension permit--Permit nontransferable.
Section 10-45-104 - Secretary to prescribe form and documentation requirements.
Section 10-45-105 - Fraudulent claim--Tax due constitutes lien in favor of state.
Section 10-45-106 - Right to hearing on denial of extension request.
Section 10-45-107 - Promulgation of rules regarding filing extensions.
Section 10-45-108 - Sourcing of sales and services.
Section 10-45-109 - Registration and tax collection does not create nexus for other taxes.
Section 10-45-110 - Exemption for sale of coins, currency, or bullion.
Section 10-45-111 - Relief from liability for failing to collect tax at new rate--Conditions.
Section 10-45-112 - Exemption for nonprofit corporations created for fire protection.