10-45-12.1. Services specifically exempt from tax.
The following services enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President are exempt from the provisions of this chapter: health services (major group 80); educational services (major group 82) except schools and educational services not elsewhere classified (industry no. 8299); social services (major group 83); agricultural services (major group 07) except veterinarian services (group no. 074) and animal specialty services, except veterinary (industry no. 0752); forestry services (group no. 085); radio and television broadcasting (group no. 483); railroad transportation (major group 40); local and suburban passenger transportation (group no. 411) except limousine services; school buses (group no. 415); trucking and courier services, except air (group no. 421) except collection and disposal of solid waste; farm product warehousing and storage (industry no. 4221); establishments primarily engaged in transportation on rivers and canals (group no. 444); establishments primarily engaged in air transportation, certified carriers (group no. 451); establishments primarily engaged in air transportation, noncertified carriers (group no. 452) except chartered flights (industry no. 4522) and airplane, helicopter, balloon, dirigible, and blimp rides for amusement or sightseeing; pipe lines, except natural gas (major group 46); arrangement of passenger transportation (group no. 472); arrangement of transportation of freight and cargo (group no. 473); rental of railroad cars (group no. 474); water supply (industry no. 4941); sewerage systems (industry no. 4952); security brokers, dealers and flotation companies (group no. 621); commodity contracts brokers and dealers (group no. 622); credit counseling services provided by individual and family social services (industry no. 8322); construction services (division C) except industry no. 1752 and locksmiths and locksmith shops; consumer credit reporting agencies, mercantile reporting agencies, and adjustment and collection agencies (group no. 732), if the debt was incurred out-of-state and the client does not reside within the state. The following are also specifically exempt from the provisions of this chapter: financial services of institutions subject to tax under chapter 10-43 including loan origination fees, late payment charges, nonsufficient fund check charges, stop payment charges, safe deposit box rent, exchange charges, commission on travelers checks, charges for administration of trusts, interest charges, and points charged on loans; commissions earned or service fees paid by an insurance company to an agent or representative for the sale of a policy; services of brokers and agents licensed under Title 47; the sale of trading stamps; rentals of motor vehicles as defined by §32-5-1 leased under a single contract for more than twenty-eight days; advertising services; services provided by any corporation to another corporation which is centrally assessed having identical ownership and services provided by any corporation to a wholly owned subsidiary which is centrally assessed; continuing education programs; tutoring; vocational counseling, except rehabilitation counseling; and motion picture rentals to a commercially operated theater primarily engaged in the exhibition of motion pictures.
Source: SL 1979, ch 84, §11; SL 1979, ch 306, §2; SL 1980, ch 97; SL 1981, ch 103, §1; SL 1983, ch 86, §2; SL 1986, ch 100, §2; SL 1987, ch 104; SL 1988, ch 108, §3; SL 1988, ch 111; SL 1988, ch 112, §1; SL 1989, ch 104, §2; SL 1991, ch 101; SL 1991, ch 108, §5; SL 1995, ch 68, §12; SL 1996, ch 83, §9; SL 1998, ch 71, §5; SL 2001, ch 56, §4; SL 2003, ch 63, §3; SL 2004, ch 94, §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.