South Dakota 46 — Use Tax
- 10-46-1 — Definition of terms.
- 10-46-1.1 — "Lease" or "rental" defined--Exclusions.
- 10-46-2 — Tax on tangible personal property purchased for use in state--Rate based on purchaseprice.
- 10-46-2.1 — Tax imposed on use of services--Exemptions--"Related corporation" defined.
- 10-46-2.2 — Tax on use of rented property.
- 10-46-2.3 — Exemption of use of property leased.
- 10-46-2.4 — Certain purchases considered for resale purposes.
- 10-46-2.5 — Chemicals purchased for use by lawn and garden services considered purchases forresale.
- 10-46-2.6 — Materials purchased for floor laying service considered purchase for resale.
- 10-46-2.7 — Exemption for gross receipts pursuant to contract requiring retailer to displayproducts or signage--Exception.
- 10-46-3 — Tax on tangible personal property not purchased for use in state--Rate based on fairmarket value--Property more than seven years old.
- 10-46-4 — Tax imposed on person using property.
- 10-46-5 — Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.
- 10-46-5.1 — Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
- 10-46-5.2 — Materials incorporated in construction work--Restriction on application of rateincrease.
- 10-46-5.3 — Value of molds and dies.
- 10-46-5.4 — Exemption of materials becoming part of out-of-state signage or advertising.
- 10-46-6 — Exemption of property and services subject to sales tax.
- 10-46-6.1 — Credit for sales or use tax paid to another state--Reciprocity required.
- 10-46-6.2 — Exemption for credit services by credit bureaus to certain financial institutions.
- 10-46-7 — Constitutional exemptions from tax--Property of public agencies.
- 10-46-7.1 — Repealed.
- 10-46-8 — Exemption of property brought in for personal use of nonresident.
- 10-46-9 — Exemption of raw material, parts and newsprint for manufacture of products to besold at retail.
- 10-46-9.1 — Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guidesdefined.
- 10-46-9.2 — Brokers' and agents' services exempt from tax.
- 10-46-9.3 — Packaging and container materials as tax exempt raw material.
- 10-46-9.4 — Packaging and container materials sold to retailers exempt.
- 10-46-9.5 — Exemption of certain sales commissions.
- 10-46-9.6 — Exemption of gross receipts from sale of certain replacement parts.
- 10-46-9.7 — to 10-46-12.1. Repealed.
- 10-46-13 — Repealed.
- 10-46-13.1 — Exemption of motor vehicles exempt from excise tax--Exception.
- 10-46-13.2 — Repealed.
- 10-46-14 — Exemption of commodities otherwise taxed.
- 10-46-15 — Exemption of property of educational institutions and hospitals--Use of property byindividuals taxable--Registration of motor vehicles--Quarterly report by exemptinstitution.
- 10-46-15.1 — Exemption of insulin for human use.
- 10-46-15.2 — Exemption of authorized purchases made with food stamps.
- 10-46-15.3 — Exemption of authorized purchases of food.
- 10-46-15.4 — Exemption of fair market value of personal property or service given without chargeto exempt organization.
- 10-46-15.5 — Exemption of prescribed drugs used by humans.
- 10-46-15.6 — Exemption of prescribed medical equipment or prosthetic devices used by humans.
- 10-46-15.7 — Exemption of prescribed medical devices used by humans.
- 10-46-16 — Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxablefinal product.
- 10-46-16.1 — Exemption of gross receipts from sale of live gamebirds by producer to certainnonprofit organizations.
- 10-46-16.2 — Exemption of gross receipts from sales of certain animals.
- 10-46-16.3 — Exemption of gross receipts from sale of feed for certain animals.
- 10-46-16.4 — Exemption for sale of certain live nondomestic animals.
- 10-46-16.5 — Exemption for sale of feed for certain live nondomestic animals.
- 10-46-16.6 — Exemption for sale of swine or cattle semen.
- 10-46-17 — Exemption of motor fuel used for agricultural purposes.
- 10-46-17.1 — Repealed.
- 10-46-17.2 — Power for irrigation pumps exempt from tax.
- 10-46-17.3 — Exemption of goods and services furnished to meet warranty obligation, servicesenumerated in Standard Industrial Classification Manual and power changes forirrigation pumps exempt.
- 10-46-17.4 — Exemption of freeport merchandise and stocks of merchandise brought as foreign ordomestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
- 10-46-17.5 — Exemption of pesticides and related products used for agricultural purposes--Depositof taxes.
- 10-46-17.6 — Exemption of use of certain parts, repairs, or maintenance on agricultural or irrigationequipment.
- 10-46-17.7 — Exemption for gross receipts from sale, resale, or lease of farm machinery,attachment units, and irrigation equipment.
- 10-46-17.8 — Exemption of rental of devices used to apply agricultural fertilizers and pesticides.
- 10-46-18 — Delivery in state as prima facie evidence of sale for use in state.
- 10-46-18.1 — Use of service in state prima facie evidence of taxability.
- 10-46-18.2 — Money paid as evidence of value of service--Reasonable value governs.
- 10-46-18.3 — List of sales property or services to residents--Cost.
- 10-46-19 — Manner of collection of tax.
- 10-46-20 — Collection of tax by retailer maintaining place of business in state--Receipt given topurchaser--Agents and places of business listed with secretary.
- 10-46-21 — Semiannual report of sales by retailer maintaining place of business in state--Contents.
- 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.
- 10-46-23 — Collection and remittance of tax by retailer.
- 10-46-24 — Surety bond filed by retailer.
- 10-46-25 — Securities deposited by retailer in lieu of bond.
- 10-46-26 — Tax collected as debt of retailer.
- 10-46-27 — Payment of tax collected by retailer.
- 10-46-28 — Report by retailer collecting tax--Filing--Contents--Payment.
- 10-46-29 — Retailers' returns and payments on other than quarterly basis--Extension of time.
- 10-46-30 — Execution of retailers' returns.
- 10-46-31 — Amounts of tax paid on conditional sales or installment contract receipts.
- 10-46-32 — Collection of tax by deduction from motor fuel tax refunds.
- 10-46-33 — Direct payment of tax by user.
- 10-46-34 — Liability of user for tax--Returns and payments.
- 10-46-34.1 — Credit for sales or use tax paid to another state--Reciprocal grant of credit required.
- 10-46-35 — Repealed.
- 10-46-35.1 — Promulgation of rules.
- 10-46-36 — Repealed.
- 10-46-37 — False or fraudulent return in attempt to evade tax as misdemeanor.
- 10-46-38 — Failure to file return as misdemeanor.
- 10-46-39 — Administration and enforcement--Sales tax procedural and collection provisionsapplicable.
- 10-46-40 — Rules for administration--Uniformity of application.
- 10-46-41 — Determination of tax by secretary in absence of correct return--Sales tax provisionsapplicable.
- 10-46-42 — Secretary's certificate as prima facie evidence of failure to file return or pay tax.
- 10-46-43 — Records maintained by retailers and users--Examination and investigations bysecretary--Access to records.
- 10-46-44 — Revocation of retailer's sales tax permit on failure to comply--Revocation ofcorporate authority to do business.
- 10-46-45 — Notice and hearing on revocation of permit or authority to do business.
- 10-46-46 — Restoration of revoked sales tax permit.
- 10-46-47 — Application of income tax provisions for liens and distress warrants.
- 10-46-47.1 — Personal liability of officers of corporation failing to file returns or pay tax--Securityin lieu of liability--Bonded municipal officials exempt.
- 10-46-48 — Revenue credited to general fund.
- 10-46-49 — Repealed.
- 10-46-50 — Floor laying service subject to tax.
- 10-46-51 — Exemption of large boats subject to excise tax.
- 10-46-52 — Exemption of gaming proceeds.
- 10-46-53 — , 10-46-54. Repealed.
- 10-46-55 — Exemption of natural gas transportation services by pipeline.
- 10-46-56 — Exemption for the use of credit card processing services.
- 10-46-57 — Repealed.
- 10-46-58 — Passenger transportation tax imposed--Transportation to be within state.
- 10-46-59 — Inapplicability of tax.
- 10-46-60 — Repealed.
- 10-46-61 — Repealed.
- 10-46-62 — Gross receipts from charge of interest exempted.
- 10-46-63 — Exemption for use of certain rodeo services.
- 10-46-64 — Exemption of repair shops, locksmiths, locksmith shops, and lock parts.
- 10-46-65 — Exemptions.
- 10-46-66 — Auction clerk to file return and remit sales tax--Responsibilities of auctioneer--Records.
- 10-46-67 — Department authorized to issue direct payment permits to certain retailers--Application procedure--"Direct payment permit" defined--Liability for sales tax onsale to permit holder--Promulgation of rules.
- 10-46-68 — Exemption for lodging house or hotel membership fees.
- 10-46-69 — Tax on use of certain mobile telecommunications services.
- 10-46-70 — Exemption of receipts received by the state and political subdivisions frommanagement services provided to nonprofit entity.