South Dakota Codified Laws
Chapter 45 - Retail Sales And Service Tax
Section 10-45-5.1 - Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.

South Dakota Codified Laws

Title 10 - Taxation

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 10-45-1.3 - Gross receipts not to include credit or trade-in value of certain personal property.

Section 10-45-1.4 - Computation of tax to third decimal place.

Section 10-45-1.5 - Lease or rental defined--Exclusions.

Section 10-45-1.6 - Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.

Section 10-45-1.7 - Certain nontaxable portions of bundled telecommunications transactions subject to tax.

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 10-45-1.15 - Conditions under which gross receipts include consideration retailer received from third parties.

Section 10-45-1.16 - Exclusions from definition of gross receipts.

Section 10-45-1.17 - Telecommunications service defined.

Section 10-45-1.18 - Definition of terms related to telecommunications service and ancillary services.

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 10-45-2.2 - Materials incorporated in construction work--Restriction on application of rate increase.

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 10-45-2.9 - Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.

Section 10-45-3.4 - Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.

Section 10-45-3.5 - Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.

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 10-45-5.1 - Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.

Section 10-45-5.2 - Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax.

Section 10-45-5.3 - Tax on oil and gas field services.

Section 10-45-5.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale.

Section 10-45-5.6 - Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.

Section 10-45-6 - Tax on utility services.

Section 10-45-6.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions.

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 10-45-10 - Exemption of sales to United States, states, municipalities, charities, and Indian tribes.

Section 10-45-10.3 - Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.

Section 10-45-10.4 - Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.

Section 10-45-11 - Exemption of fuel sales otherwise taxed.

Section 10-45-11.1 - Exemption of goods and services furnished to meet warranty obligation without charge.

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 10-45-12.4 - Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.

Section 10-45-12.5 - Exemption of certain sales commissions.

Section 10-45-12.6 - Exemption for credit services by credit bureaus to certain financial institutions.

Section 10-45-12.7 - Exemption for gross receipts of person officiating amateur sporting event--Exception.

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 10-45-13.2 - Exemption of fair market value of personal property or service given without charge to exempt organization.

Section 10-45-13.3 - Exemption of lottery tickets.

Section 10-45-13.4 - Exemption of gross receipts from library copying charges.

Section 10-45-13.5 - Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.

Section 10-45-14 - Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.

Section 10-45-14.2 - Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.

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 10-45-16.1 - Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.

Section 10-45-16.2 - Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.

Section 10-45-16.3 - Exemption of gross receipts from rental of agricultural devices owned by conservation district.

Section 10-45-18 - Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.

Section 10-45-18.1 - Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.

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 10-45-20.2 - Exemption of payments between members of controlled group--Reimbursement for third-party services to group.

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 10-45-24 - Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.

Section 10-45-25 - Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.

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 10-45-27.3 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

Section 10-45-29 - Deduction allowed for sales refunds.

Section 10-45-29.1 - Deduction allowed attorneys and accountants for amounts spent on behalf of clients.

Section 10-45-30 - Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund.

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 10-45-42 - Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.

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 10-45-55 - 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.

Section 10-45-58 - Materials used by floor laying as purchases for resale.

Section 10-45-61 - Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.

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 10-45-71 - Passenger transportation gross receipts tax imposed--Transportation to be within state.

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 10-45-93 - Exemption for gross receipts from international sale of agricultural and industrial equipment.

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.

Section 10-45-113 - Exemption for small sales by minors.

Section 10-45-114 - Exemption--Coaches.