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.
The secretary of revenue may, upon application, authorize the collection of the tax imposed by this chapter by any retailer not maintaining a place of business within this state, who, to the satisfaction of the secretary of revenue furnishes adequate security to ensure collection and payment of the tax. The retailer shall be issued, without charge, a permit to collect the tax in such manner, and subject to such requirements as the secretary of revenue may prescribe by rule promulgated pursuant to chapter 1-26. If so authorized, the retailer shall collect the tax upon any tangible personal property or any product transferred electronically sold to the retailer's knowledge for use, storage, or other consumption within this state, in the same manner and subject to the same requirements as a retailer maintaining a place of business within this state. The authority and permit may be canceled if, at any time, the secretary of revenue considers the security inadequate, or that such tax can more effectively be collected from the person using the property in this state.
Source: SL 1939, ch 276, §8; SDC Supp 1960, §57.4308; SL 1987, ch 82, §30; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §53; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Section 10-46-1 - Definition of terms.
Section 10-46-1.1 - Lease or rental defined--Exclusions.
Section 10-46-1.2 - Telecommunications service defined.
Section 10-46-2.1 - Tax imposed on use of services--Exemptions--Related corporation defined.
Section 10-46-2.3 - Exemption of use of property leased.
Section 10-46-2.4 - Certain purchases considered for resale purposes.
Section 10-46-2.6 - Materials purchased for floor laying service considered purchase for resale.
Section 10-46-4 - Tax imposed on person using property.
Section 10-46-5.3 - Value of molds and dies.
Section 10-46-5.4 - Exemption of materials becoming part of out-of-state signage or advertising.
Section 10-46-6 - Exemption of property and services subject to sales tax.
Section 10-46-6.1 - Credit for sales or use tax paid to another state--Reciprocity required.
Section 10-46-7 - Constitutional exemptions from tax--Property of public agencies.
Section 10-46-8 - Exemption of property brought in for personal use of nonresident.
Section 10-46-9.2 - Brokers' and agents' services exempt from tax.
Section 10-46-9.3 - Packaging and container materials as tax exempt raw material.
Section 10-46-9.4 - Packaging and container materials sold to retailers exempt.
Section 10-46-9.5 - Exemption of certain sales commissions.
Section 10-46-9.6 - Exemption of gross receipts from sale of certain replacement parts.
Section 10-46-13.1 - Exemption of motor vehicles exempt from excise tax.
Section 10-46-14 - Exemption of commodities otherwise taxed.
Section 10-46-15.1 - Exemption of insulin for human use.
Section 10-46-15.2 - Exemption of authorized purchases made with food stamps.
Section 10-46-15.3 - Exemption of authorized purchases of food.
Section 10-46-15.5 - Exemption of prescribed drugs used by humans.
Section 10-46-15.6 - Exemption of prescribed medical equipment or prosthetic devices used by humans.
Section 10-46-15.7 - Exemption of prescribed medical devices used by humans.
Section 10-46-16.2 - Exemption of gross receipts from sales of certain animals.
Section 10-46-16.3 - Exemption of gross receipts from sale of feed and bedding for certain animals.
Section 10-46-16.4 - Exemption for sale of certain live nondomestic animals.
Section 10-46-16.5 - Exemption for sale of feed for certain live nondomestic animals.
Section 10-46-16.6 - Exemption for sale of swine or cattle semen.
Section 10-46-17 - Exemption of motor fuel used for agricultural purposes.
Section 10-46-17.2 - Power for irrigation pumps exempt from tax.
Section 10-46-17.3 - Exemption of services enumerated in chapter 10-45.
Section 10-46-18 - Delivery in state as prima facie evidence of sale for use in state.
Section 10-46-18.1 - Use of service in state prima facie evidence of taxability.
Section 10-46-18.2 - Money paid as evidence of value of service--Reasonable value governs.
Section 10-46-18.3 - List of sales property or services to residents--Cost.
Section 10-46-19 - Manner of collection of tax.
Section 10-46-23 - Collection and remittance of tax by retailer.
Section 10-46-24 - Surety bond filed by retailer.
Section 10-46-25 - Securities deposited by retailer in lieu of bond.
Section 10-46-26 - Tax collected as debt of retailer.
Section 10-46-27.1 - Time for filing of return and payment of tax--Extension.
Section 10-46-28 - Contents of return--Remittance.
Section 10-46-30 - Execution of retailers' returns.
Section 10-46-31 - Amounts of tax paid on conditional sales or installment contract receipts.
Section 10-46-32 - Collection of tax by deduction from motor fuel tax refunds.
Section 10-46-33 - Direct payment of tax by user.
Section 10-46-34 - Liability of user for tax--Returns and payments.
Section 10-46-35.1 - Promulgation of rules.
Section 10-46-37 - False or fraudulent return in attempt to evade tax as misdemeanor.
Section 10-46-38 - Failure to file return as misdemeanor.
Section 10-46-40 - Rules for administration--Uniformity of application.
Section 10-46-41 - Determination of tax by secretary in absence of correct return.
Section 10-46-45 - Notice and hearing on revocation of permit or authority to do business.
Section 10-46-46 - Restoration of revoked sales tax permit.
Section 10-46-48 - Revenue credited to general fund.
Section 10-46-50 - Floor laying service subject to tax.
Section 10-46-51 - Exemption of large boats subject to excise tax.
Section 10-46-52 - Exemption of gaming proceeds.
Section 10-46-55 - Exemption of natural gas transportation services by pipeline.
Section 10-46-56 - Exemption for the use of credit card processing services.
Section 10-46-58 - Passenger transportation tax imposed--Transportation to be within state.
Section 10-46-59 - Inapplicability of tax.
Section 10-46-62 - Gross receipts from charge of interest exempted.
Section 10-46-63 - Exemption for use of certain rodeo services.
Section 10-46-64 - Exemption of repair shops, locksmiths, locksmith shops, and lock parts.
Section 10-46-65 - Exemptions.
Section 10-46-68 - Exemption for lodging house or hotel membership fees.
Section 10-46-69 - Tax on use of certain mobile telecommunications services.
Section 10-46-69.2 - Tax on ancillary services.
Section 10-46-71 - Exemption for sale of coins, currency, or bullion.
Section 10-46-72 - Relief from liability for failing to report tax at new rate--Conditions.
Section 10-46-73 - Exemption for nonprofit corporations created for fire protection.