South Dakota 45 — Retail Sales And Service Tax
- 10-45-1 — Definition of terms.
- 10-45-1.1 — Gross receipts not to include late charge fees.
- 10-45-1.2 — Gross receipts not to include refunded sale price of property.
- 10-45-1.3 — Gross receipts not to include credit or trade-in value of certain personal property.
- 10-45-1.4 — Computation of tax to third decimal place.
- 10-45-1.5 — "Lease" or "rental" defined--Exclusions.
- 10-45-1.6 — Exemption for gross receipts pursuant to contract requiring retailer to displayproducts or signage--Exception.
- 10-45-1.7 — Certain nontaxable portions of bundled telecommunications transactions subject totax.
- 10-45-2 — Tax on sale of tangible property.
- 10-45-2.1 — Tax on sales of sectional homes--Sectional homes defined.
- 10-45-2.2 — Materials incorporated in construction work--Restriction on application of rateincrease.
- 10-45-2.3 — Conditional or installment sales--Actual cash receipts subject to tax.
- 10-45-3 — Repealed.
- 10-45-3.1 — Repealed.
- 10-45-3.2 — , 10-45-3.3. Repealed.
- 10-45-3.4 — Exemption of certain parts, repairs, or maintenance on agricultural or irrigationequipment.
- 10-45-3.5 — Exemption for gross receipts from sale, resale, or lease of farm machinery,attachment units, and irrigation equipment.
- 10-45-4 — Tax on receipts from business services.
- 10-45-4.1 — Services subject to taxation.
- 10-45-4.2 — Certain purchases considered for resale purposes.
- 10-45-5 — Tax on receipts from specific enumerated businesses and services.
- 10-45-5.1 — Coin operated washers and dryers--License in lieu of tax--Failure to pay fee asmisdemeanor--Interest--Collection.
- 10-45-5.2 — Services enumerated in standard industrial classification manual subject to tax--Otherservices subject to tax.
- 10-45-5.3 — Tax on oil and gas field services.
- 10-45-5.4 — Repealed.
- 10-45-5.5 — Chemicals purchased for use by lawn and garden services considered purchases forresale.
- 10-45-5.6 — Exemptions for charitable organization devoted exclusively to relief of poor,distressed or underprivileged.
- 10-45-6 — Tax on utility services.
- 10-45-6.1 — Tax on telecommunication services--Exemptions.
- 10-45-6.2 — Tax on certain mobile telecommunications services.
- 10-45-6.3 — "Call center" defined--Exclusions.
- 10-45-7 — Tax on room or parking site rentals to transient guests.
- 10-45-7.1 — Exemption for lodging house or hotel membership fees.
- 10-45-8 — Tax on admissions to amusements and athletic contests or events.
- 10-45-8.1 — Repealed.
- 10-45-8.2 — Exemption of cigarette sales.
- 10-45-9 — Constitutional and statutory exemptions from taxation.
- 10-45-9.1 — Exemption of property sold for lease.
- 10-45-10 — Exempt sales to states, municipalities, charities and Indian tribes.
- 10-45-10.1 — Repealed.
- 10-45-10.2 — Repealed.
- 10-45-10.3 — Exemption of freeport merchandise and stocks of merchandise brought as foreign ordomestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
- 10-45-11 — Exemption of sales otherwise taxed.
- 10-45-11.1 — Exemption of goods and services furnished to meet warranty obligation withoutcharge.
- 10-45-11.2 — Exemption of gross receipts from sale of motor vehicles exempt from excise tax--Exception.
- 10-45-11.3 — Repealed.
- 10-45-12 — Repealed.
- 10-45-12.1 — Services specifically exempt from tax.
- 10-45-12.2 — Exemption of engineering, architectural, and surveying services.
- 10-45-12.3 — Repealed.
- 10-45-12.4 — Certain services provided to rural water system by wholly owned cooperative ornonprofit corporation exempt from tax.
- 10-45-12.5 — Exemption of certain sales commissions.
- 10-45-12.6 — Exemption for credit services by credit bureaus to certain financial institutions.
- 10-45-12.7 — Exemption for gross receipts of person officiating amateur sporting event--Exception.
- 10-45-13 — Exemption of receipts used for civic and nonprofit associations and purposes.
- 10-45-13.1 — Exemption of membership organizations.
- 10-45-13.2 — Exemption of fair market value of personal property or service given without chargeto exempt organization.
- 10-45-13.3 — Exemption of lottery tickets.
- 10-45-13.4 — Exemption of gross receipts from library copying charges.
- 10-45-13.5 — Exemption of receipts received by the state and political subdivisions frommanagement services provided to nonprofit entity.
- 10-45-14 — Exemption of sales to educational institutions and hospitals--Purchases for membersor employees taxable--Motor vehicle registration fee--Lists maintained by exemptinstitutions.
- 10-45-14.1 — Repealed.
- 10-45-14.2 — Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guidesdefined.
- 10-45-14.3 — Repealed.
- 10-45-14.4 — Packaging and container materials as tax exempt raw material.
- 10-45-14.5 — Packaging and container materials sold to retailers exempt.
- 10-45-14.6 — Exemption of hospital meals paid for by public entity.
- 10-45-14.7 — Exemption of authorized purchases made with food stamps.
- 10-45-14.8 — Exemption of authorized purchases of food.
- 10-45-14.9 — Exemption of certain insulin sales.
- 10-45-14.10 — Exemption of certain drugs.
- 10-45-14.11 — Exemption of certain durable medical equipment and prosthetic devices.
- 10-45-14.12 — Exemption of certain medical devices.
- 10-45-15 — Exemption of seed used for agricultural purposes.
- 10-45-15.1 — Repealed.
- 10-45-16 — Exemption of commercial fertilizer used for agricultural purposes.
- 10-45-16.1 — Exemption of pesticides and products or substances used in conjunction withapplication of pesticides used for agricultural purposes--Use of funds from tax onendoparasiticides and ectoparasiticides.
- 10-45-16.2 — Exemption of gross receipts from rental of devices used to apply agriculturalfertilizers and pesticides.
- 10-45-16.3 — Exemption of gross receipts from rental of agricultural devices owned byconservation district.
- 10-45-16.4 — , 10-45-17. Repealed.
- 10-45-18 — Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimateretail sale.
- 10-45-18.1 — Exemption of gross receipts from sale of live gamebirds by producer to certainnonprofit organizations.
- 10-45-18.2 — Exemption of gross receipts from sales of certain animals.
- 10-45-18.3 — Exemption of gross receipts from sale of feed for certain animals.
- 10-45-18.4 — Exemption for sale of certain live nondomestic animals.
- 10-45-18.5 — Exemption for sale of feed for certain nondomestic animals.
- 10-45-18.6 — Exemption for sale of swine or cattle semen.
- 10-45-19 — Exemption of fuel used for agricultural or railroad purposes.
- 10-45-19.1 — Power charges for irrigation pumps exempt.
- 10-45-19.2 — Repealed.
- 10-45-19.3 — Exemption of bulk water for domestic use.
- 10-45-20 — Exemptions applied to taxable services.
- 10-45-20.1 — Exemption of payments between members of controlled group--Exception.
- 10-45-20.2 — Exemption of payments between members of controlled group--Reimbursement forthird-party services to group.
- 10-45-20.3 — "Controlled group" defined.
- 10-45-20.4 — Repealed.
- 10-45-20.5 — Exemption of gross receipts from sale of services rendered--Exception.
- 10-45-20.6 — Exemption of gross receipts from sale of certain replacement parts.
- 10-45-20.7 — , 10-45-20.8. Repealed.
- 10-45-21 — Tax additional to other occupation and privilege taxes.
- 10-45-22 — Addition of tax to price of product or service.
- 10-45-23 — Schedule for collection of tax from consumer.
- 10-45-24 — Application for retailer permit--Contents and execution--Application for statewidepermit--Exceptions.
- 10-45-25 — Issuance of retailer permit--Limited to person and place designated--Display in placeof business--Effective until canceled or revoked.
- 10-45-26 — Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
- 10-45-27 — , 10-45-27.1. Repealed.
- 10-45-27.2 — Credit for timely filing of return and remittance of tax on monthly basis.
- 10-45-28 — Secretary may change reporting periods.
- 10-45-28.1 — Repealed.
- 10-45-29 — Deduction allowed for sales refunds.
- 10-45-29.1 — Deduction allowed attorneys and accountants for amounts spent on behalf of clients.
- 10-45-30 — Bad debts--Deduction from amount upon which tax is calculated--Return deductionallowed--Credit or refund.
- 10-45-30.1 — Cash basis reporting and payment.
- 10-45-30.2 — Accrual basis reporting and payment.
- 10-45-31 — Receipts not issued for taxes remitted.
- 10-45-32 — , 10-45-33. Repealed.
- 10-45-34 — Revocation of retailer's license for failure to file return or pay tax--Continuation inbusiness a misdemeanor.
- 10-45-35 — Appeals from decisions of secretary.
- 10-45-36 — Reinstatement of revoked retailer's license--Fee.
- 10-45-37 — Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
- 10-45-38 — to 10-45-41.1. Repealed.
- 10-45-42 — Endorsement and return of uncollectible warrant--Liability of officer for failure toissue or execute warrant.
- 10-45-43 — , 10-45-44. Repealed.
- 10-45-45 — Records preserved by persons subject to tax--Inspection by department.
- 10-45-46 — Repealed.
- 10-45-47 — Superseded.
- 10-45-47.1 — Promulgation of rules.
- 10-45-48 — Repealed.
- 10-45-48.1 — Violations as criminal offenses--Classification.
- 10-45-49 — to 10-45-51. Repealed.
- 10-45-52 — Tax proceeds credited to general fund.
- 10-45-53 — , 10-45-54. Repealed.
- 10-45-55 — Personal liability of officers of corporation failing to file returns or pay tax--Securityin lieu of liability--Bonded municipal officials exempt.
- 10-45-56 — Repealed.
- 10-45-57 — Obsolete.
- 10-45-58 — Materials used by floor laying as purchases for resale.
- 10-45-59 — , 10-45-60. Repealed.
- 10-45-61 — Exemption certificate--Responsibilities of seller taking certificate--Responsibilitiesof purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
- 10-45-62 — Exemption of large boats subject to excise tax.
- 10-45-63 — Repealed.
- 10-45-64 — Exemption of gaming proceeds.
- 10-45-65 — , 10-45-66. Repealed.
- 10-45-67 — Exemption of natural gas transportation services by pipeline.
- 10-45-68 — Exemption for the sale of credit card processing services.
- 10-45-69 — Repealed.
- 10-45-69.1 — to 10-45-69.10. Repealed.
- 10-45-70 — Repealed.
- 10-45-71 — Passenger transportation gross receipts tax imposed--Transportation to be withinstate.
- 10-45-72 — Inapplicability of tax.
- 10-45-73 — to 10-45-79. Repealed.
- 10-45-80 — Repealed.
- 10-45-81 — Repealed.
- 10-45-82 — Gross receipts from charge of interest exempted.
- 10-45-83 — Pawnbrokers not eligible for exemption.
- 10-45-84 — Fee or commission not subject to tax.
- 10-45-85 — Temporary vendor to maintain inventory records.
- 10-45-86 — Temporary vendor to maintain sales receipts--Requests for inspection.
- 10-45-87 — Temporary vendor to furnish list of suppliers.
- 10-45-88 — Review and audit of temporary vendors.
- 10-45-89 — Failure to maintain records--Revocation of temporary license.
- 10-45-90 — Exemption for gross receipts from certain rodeo services.
- 10-45-91 — Admissions to rodeos and related activities taxable.
- 10-45-92 — Allowable deductions for auctioneers.
- 10-45-92.1 — Auction clerk to file return and remit sales tax--Responsibilities of auctioneer--Records.
- 10-45-93 — Exemption for gross receipts from international sale of agricultural and industrialequipment.
- 10-45-94 — Mailing service--gross receipts.
- 10-45-95 — Materials purchased by locksmiths are purchases for resale.
- 10-45-96 — Tax on gross receipts of professional employer organization--Deduction available.
- 10-45-97 — "Professional employer organization" defined.
- 10-45-98 — Temporary help services not subject to § 10-45-96.
- 10-45-99 — Definitions.
- 10-45-100 — Extension for remitting sales and use tax on manufacturing equipment.
- 10-45-101 — Requirements for extension.
- 10-45-102 — Extension applies to full costs and installation fees.
- 10-45-103 — Application for extension permit--Permit nontransferable.
- 10-45-104 — Secretary to prescribe form and documentation requirements.
- 10-45-105 — Fraudulent claim--Tax due constitutes lien in favor of state.
- 10-45-106 — Right to hearing on denial of extension request.
- 10-45-107 — Promulgation of rules.
- 10-45-108 — Sourcing of sales and services.
- 10-45-109 — Registration and tax collection does not create nexus for other taxes.