S.D. Codified Laws § 10-21-18 — SD Code / Title 10 / Chapter 21 / Section 10-21-18
Fraudulent variations between tax receipt and duplicate as theft
Status: in_force

A treasurer or any other person, who intentionally issues a tax receipt, or duplicate tax receipt, required by this title, by fraudulently making the tax receipt and its duplicate, or the document purporting to be its duplicate, different from each other, with intent to defraud the state, any county, or any person, is guilty of theft.

Source: SL 1868-9, ch 25, § 84; PolC 1877, ch 28, § 88; CL 1887, § 1649; RPolC 1903, § 2228; RC 1919, § 6947; SDC 1939, § 12.9908; SL 1982, ch 86, § 24; SL 2018, ch 63, § 18.
S.D. Codified Laws § 10-18-2 — SD Code / Title 10 / Chapter 18 / Section 10-18-2
Compromise, abatement or rebate of uncollectible tax--Circumstances in which authorized--Apportionment among funds and taxing districts
Status: in_force

The board of county commissioners may compromise, abate or rebate taxes in the following cases:

(1) The board may abate any or all of the delinquent taxes and penalty on real property if taxes remain unpaid and the property has been offered for sale as required by the code for two successive years and not sold because of depreciation in the value of the property or otherwise, or if any property has been bid in by the county and one year has elapsed since the bid;

(2) If the board determines that the full amount of any taxes extended and charged against any real property platted into lots and blocks cannot be realized by a sale of the property or otherwise, it may settle or compromise any of the taxes for any year or years as in its judgment is in the best interest of the county;

(3) The board may compromise, abate, or cancel any taxes extended against any real property conveyed to the State of South Dakota for the benefit of any of its educational institutions, or when the county has acquired lands through foreclosure of permanent school fund mortgage loans, courthouse building fund loans, jail building fund loans, courthouse and jail building fund loans, or through foreclosure of mortgages pledged to the county to secure county deposits or lands taken in satisfaction thereof;

(4) The board may, as a means of relief, abate in an equitable manner the taxes assessed or extended against real property for the year in which a loss occurred because of flood, fire, storm, or other unavoidable casualty;

(5) Repealed by SL 1992, ch 80, § 148;

(6) If the board determines that the full amount of any taxes extended and charged against a centrally assessed railroad company cannot be realized by a sale of the property or otherwise, and the railroad is in bankruptcy or receivership, the board may settle or compromise any of the taxes for any year or years as in its judgment is in the best interest of the county;

(7) The board may abate or refund the taxes assessed or extended on any real property from which structures have been removed after the assessment date upon verification by the director of equalization;

(8) The board may abate or refund the taxes pursuant to § 10-6A-4 ;

(9) The board may abate or refund the taxes pursuant to § 10-13-40.4 ;

(10) The board may abate or refund the taxes pursuant to § 10-4-40 ; and

(11) The board may abate or refund the taxes pursuant to § 10-4-24.10 .

The amount of any such taxes so compromised, abated, or refunded shall be apportioned pro rata among the several funds and taxing districts affected thereby.

Source: SL 1889, ch 118, § 1; SL 1895, ch 181, § 1; SL 1897, ch 34, § 1; RPolC 1903, §§ 2222 to 2224; RC 1919, §§ 6809 to 6812; SL 1925, ch 89; SL 1931, ch 260; SL 1933, ch 192; SDC 1939, § 57.0802; SL 1941, ch. 336; SL 1943, ch 288; SL 1968, ch 258, § 1; SL 1983, ch 75, § 1; SL 1986, ch 92; SL 1989, ch 91, § 1; SL 1992, ch 80, § 148; SL 2006, ch 39, § 2; SL 2007, ch 50, § 2, eff. Mar. 2, 2007; SL 2008, ch 39, § 2, eff. Nov. 1, 2007; SL 2026, ch 39, § 2.
S.D. Codified Laws § 10-4-16 — SD Code / Title 10 / Chapter 4 / Section 10-4-16
Examination, recommendations, and determination of application for tax-exempt status
Status: in_force

The county director of equalization shall examine and review applications under § 10-4-15 and shall recommend a taxable status or an exempt status for all or any part of such property at the annual meeting of the county board of equalization. The county board of equalization shall make a determination as to the status of such property.

Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.
S.D. Codified Laws § 10-33A-15 — SD Code / Title 10 / Chapter 33A / Section 10-33A-15
Records to be kept by company--Subject to inspection--Retention period
Status: in_force

Any telecommunications company subject to the telecommunications gross receipts tax shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the department to determine the amount of tax due. The records shall be preserved for a period of three years unless the secretary, in writing, authorized their destruction or disposal at an earlier date.

Source: SL 2003, ch 58, § 15.
S.D. Codified Laws § 10-56-26 — SD Code / Title 10 / Chapter 56 / Section 10-56-26
Disposition of seized plates or tags
Status: in_force

Any license plates or tags recovered pursuant to § 10-56-25 shall be kept by the county treasurer and may not be reissued except to the original purchaser upon payment.

Source: SL 1983, ch 104, § 4.
S.D. Codified Laws § 10-13-43 — SD Code / Title 10 / Chapter 13 / Section 10-13-43
Information provided by county auditor to Department of Revenue
Status: in_force

By November first of each year, each county auditor shall provide to the Department of Revenue the following information:

(1) Such county's property levy sheet;

(2) Such county's recapitulation of tax lists which includes total amount of taxes and valuations by agricultural, owner-occupied, non-ag which is not owner-occupied and utilities.

By December first of each year, the Department of Revenue shall approve the levies of all property taxing jurisdictions in the state certifying that the property tax jurisdictions have not exceeded the maximums prescribed in law before any tax levies are extended by the county auditor.

Source: SL 1995, ch 57, § 21; SL 1996, ch 69, § 18; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-38-33 — SD Code / Title 10 / Chapter 38 / Section 10-38-33
Consolidation of appeals of centrally assessed property
Status: in_force

All appeals regarding a utility's property shall be consolidated by the circuit court into a single action.

Source: SL 1993, ch 92, § 5.
S.D. Codified Laws § 10-47B-21 — SD Code / Title 10 / Chapter 47B / Section 10-47B-21
Remittance of excise tax on fuels imposed by §10-47B-5
Status: in_force

The fuel excise tax imposed on motor fuel and special fuel by § 10-47B-5 and not exempted by § 10-47B-19 shall be remitted to the state by the supplier who owns title to the fuel immediately before it is removed from a terminal in this state at the rack or used at the terminal. If a two party exchange has taken place, the receiving exchange partner shall remit the tax upon the subsequent removal of the fuel from the terminal. If a book transfer has taken place, the transferee shall remit the tax upon the subsequent removal of the fuel from the terminal. If the destination state is not clearly indicated on the face of the bill of lading as required by § 10-47B-53 , South Dakota taxes shall be remitted by the supplier.

Source: SL 1995, ch 71, § 21; SL 1999, ch 58, § 7.
S.D. Codified Laws § 10-59-22 — SD Code / Title 10 / Chapter 59 / Section 10-59-22
Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions
Status: in_force

The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:

(1) A taxpayer having no future tax obligations may receive a refund; or

(2) A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one-year period.

Source: SL 1986, ch 111, § 22; SL 2009, ch 59, § 1.
S.D. Codified Laws § 10-43-42.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-42.1
Administration of chapter by secretary of revenue--Promulgation of rules
Status: in_force

The provisions of this chapter shall be administered by the secretary of revenue and the secretary may promulgate rules, pursuant to chapter 1-26 , concerning:

(1) The procedure for filing tax returns and payment of the tax;

(2) The type of accounting to be used;

(3) The definition and deductibility of net federal income taxes;

(4) The application of the tax and exemptions; and

(5) The records to be retained by the taxpayer.

Source: SL 1977, ch 96, § 19; SL 1987, ch 82, § 21; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2016, ch 62, § 15.
S.D. Codified Laws § 10-59-4 — SD Code / Title 10 / Chapter 59 / Section 10-59-4
Certificate of assessment defined
Status: in_force

For the purposes of this chapter, the term, certificate of assessment, means any certificate issued by the secretary indicating tax, penalty, or interest due. The certificate indicates the type of tax due, the amount of tax due, and the period of time covered by the assessment. The certificate also contains a short statement of the reasons for the assessment. The secretary shall use his or her best judgment in preparing the certificate, but error in the certificate does not relieve a taxpayer of liability for tax, penalty, or interest due under the laws of this state.

Source: SL 1986, ch 111, § 4; SL 2008, ch 37, § 129.
S.D. Codified Laws § 10-50E-9 — SD Code / Title 10 / Chapter 50E / Section 10-50E-9
Prohibited acts--Shipment--Sales--Samples--Purchase of product--Advertising--Responsible for agents
Status: in_force

A licensee may not:

(1) Ship, or cause to be shipped, a nicotine product to an individual to be consumed by the individual, except as otherwise provided in chapter 10-50C or under provisions of chapter 10-50D ;

(2) Sell, or offer to sell, a nicotine product to a person under the age of twenty-one years;

(3) Sell, or offer to sell, a nicotine product in a vending machine, except as provided in § 10-50E-8 ;

(4) Sell a nicotine product by phone, voice transmission, mail, internet, electronic-application-based service, curbside pick-up, or by any third-party means, except as otherwise provided in chapter 10-50C or under the provisions of chapter 10-50D ;

(5) Provide free samples of nicotine products to an individual;

(6) Purchase a nicotine product from a person that is not a licensed distributor or licensed wholesaler under chapter 10-50 or under the provisions of chapter 10-50D ; or

(7) Sell or cause to be sold a nicotine product where the product, container, or packaging includes a video game or mobile game capable of interfacing with an external gaming system or mobile application, or has a gaming functionality.

A licensee is responsible for, and may be subject to enforcement action for, any violation of this chapter committed by the licensee's employee, agency, agent, or clerk, while acting within the scope of employment or agency.

For purposes of this section, a sale of a nicotine product from a vending machine does not constitute a sale described under subdivision (4) of this section.

Source: SL 2026, ch 54, § 9, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-45-1.6 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.6
Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception
Status: in_force

There are hereby exempted from the provisions of this chapter and the tax imposed by it, gross receipts received by a retailer from a manufacturer, wholesaler, or distributor pursuant to a written contract between the retailer and manufacturer, wholesaler, or distributor that requires the retailer to display the manufacturer, wholesaler, or distributor's product or signage in a specified manner or location. Any discount or deferred payment received by a retailer from a distributor, wholesaler, or manufacturer for purchasing a product for sale at retail does not constitute gross receipts subject to the tax imposed by this chapter.

Source: SL 2003, ch 62, § 1.
S.D. Codified Laws § 10-21-1 — SD Code / Title 10 / Chapter 21 / Section 10-21-1
Treasurer to collect taxes
Status: in_force

The treasurer shall collect all property taxes extended upon the tax list of the county and all delinquent taxes whether levied by the state or any of its taxing districts.

Source: SL 1897, ch 28, § 79; RPolC 1903, § 2145; RC 1919, § 6762; SDC 1939, § 57.1001; SL 1992, ch 60, § 2; SL 2018, ch 63, § 1.
S.D. Codified Laws § 10-43-1 — SD Code / Title 10 / Chapter 43 / Section 10-43-1
10-43-1. Definition of terms
Status: in_force

Terms used in this chapter mean:

(1) "Corporation," joint stock companies, limited partnerships, limited liability companies, and associations organized for pecuniary profit;

(a) "Domestic corporation," any corporation organized under the laws of this state;

(b) "Foreign corporation," any corporation other than a domestic corporation;

(1A) "Credit card bank," any financial institution that is subject to the tax imposed by this chapter that:

(a) Derives the majority of its income apportioned to this state from the use of credit cards, including income derived from fees, transactional costs, interest, and penalties, and also has total assets over ten billion dollars; or

(b) Was subject to the tax imposed by this chapter before July 1, 2013, and ninety-five percent of its tax receipts were historically distributed to the state general fund pursuant to § 10-43-76 before July 1, 2013.

(2) "Depository," any bank with deposits insured under the Federal Deposit Insurance Act, any institution with accounts insured by the federal savings and loan insurance corporation, or any thrift or home financing institution which is a member of a federal home loan bank; any other bank or thrift institution, incorporated or organized under the laws of any state, which is engaged in the business of receiving deposits; or any company, organized or created under the laws of a foreign country, which maintains or owns a branch or subsidiary in the United States receiving deposits;

(3) "Dividend," any distribution made by a corporation out of its earnings or profits to its shareholders or members, whether in cash or in other property of the corporation;

(4) "Financial institution," any banking institution, production credit association, or savings and loan association organized under the laws of the United States and located or doing business in this state; any bank, savings and loan association, mutual saving bank, or trust company, organized under the laws of this state or of any other state, district, territory, or country, doing business within this state; any person licensed in this state pursuant to chapter 54-4 , the installment repayment small loan and consumer finance law; and any person in the business of buying loans, notes, or other evidences of debt except those persons registered as broker-dealers pursuant to chapter 47-31B ; and persons in the business of making installment repayment and open-end loans which may be unsecured or secured by real or personal property, which loans are in an aggregate amount exceeding five hundred dollars, which are repaid in two or more installment payments or one lump sum payment extending over a time exceeding thirty days from the day the loan was made except where the loan is made by the person selling the property, incidental to the sale of the property and where the seller is primarily in the business of selling such real or personal property or except where the loan is made to a related corporation and the primary business of these related corporations is the production and sale of tangible personal property or where the loan is made in the form of an advance to secure the production of equipment to be obtained by the lender or to finance a joint venture between the lender and others which has been formed to produce and sell tangible personal property;

(5) "Fiscal year," an accounting period of twelve months, ending on the last day of any month other than December;

(6) "Foreign country," any jurisdiction other than one embraced within the United States. "United States," when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States;

(7) "Income year," the calendar year or the fiscal year upon which the net income is computed;

(8) "Individual," a natural person;

(9) "Paid," for the purposes of the deductions means paid or accrued or paid or incurred, and the terms paid or incurred and paid or accrued are construed according to the accounting method used for computing net income; received, for the purpose of the computation of net income means received or accrued, and the term received or accrued is construed according to the accounting method used for computing net income;

(10) "Person," includes individuals, firms, associations, limited liability companies, corporations, estates, fiduciaries, and all entities from which income tax may be due. In no event shall a pass-through entity owned in whole or in part, directly or indirectly, by a financial institution subject to tax under this chapter, and formed primarily to facilitate the securitization of assets, be treated as a person for the purpose of subdivision 10-43-1(4);

(11) "Related corporation," a corporation associated with another as its parent or subsidiary, or in a brother-sister relation;

(12) "Taxable income," all net income;

(13) "Taxpayer," includes any person, corporation, or fiduciary who is subject to a tax imposed by this chapter;

(14) "Tax year," the calendar year, or the fiscal year ending during a calendar year, used for computing net income.

Source: SDC 1939, § 57.2601; SL 1939, ch 263, §§ 1, 2; SDC Supp 1960, §§ 57.30A01, 57.30A02; SL 1977, ch 96, §§ 1, 20, 21; SL 1982, ch 106; SL 1984, ch 83; SL 1989, ch 30, § 31; SL 1994, ch 91; SL 2000, ch 58, § 2; SL 2003, ch 59, § 1; SL 2004, ch 278, § 58; SL 2013, ch 53, § 1; SL 2016, ch 62, § 1.
S.D. Codified Laws § 10-52B-11 — SD Code / Title 10 / Chapter 52B / Section 10-52B-11
Person subject to tax--Duty to file and remit taxes
Status: in_force

Any person subject to the gross receipts tax imposed by this chapter shall file a return and pay any tax due in accordance with the provisions of chapter 10-45 .

Source: SL 2026, ch 55, § 15.
S.D. Codified Laws § 10-12-8 — SD Code / Title 10 / Chapter 12 / Section 10-12-8
Annual county levy for general purposes--Estimate of expenses as basis--Limitation
Status: in_force

Within ten days after the first Tuesday in September of each year, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes are based on an itemized estimate of the county expenses for the ensuing year and may not exceed the limitation set forth in § 10-13-35 .

Source: SL 1899, ch 41, § 3; RPolC 1903, § 2137; SL 1905, ch 43; SL 1918 (SS), ch 51; RC 1919, § 6749; SDC 1939, § 57.0505; SL 1959, ch 434, § 1; SL 1984, ch 49, § 3; SL 2026, ch 31, § 2.
S.D. Codified Laws § 10-38-23 — SD Code / Title 10 / Chapter 38 / Section 10-38-23
General tax laws applicable to collection of special assessments from utilities
Status: in_force

The provisions of this code relating to general taxes shall apply to the enforcement and collection of any delinquent special assessment against a public utility company, so far as such provisions are applicable, and wherever in this code reference is made to general taxes, the same shall be construed to include special assessments, as well as taxes for general purposes.

Source: SL 1913, ch 340, § 2; RC 1919, § 6664; SDC 1939, § 57.2004.
S.D. Codified Laws § 10-45-14.11 — SD Code / Title 10 / Chapter 45 / Section 10-45-14.11
Exemption of certain durable medical equipment and prosthetic devices
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of durable medical equipment, mobility enhancing equipment, and prosthetic devices as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the durable medical equipment, mobility enhancing equipment, and prosthetic devices are prescribed by prescription by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist.

Source: SL 2003, ch 61, § 7; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-4-41 — SD Code / Title 10 / Chapter 4 / Section 10-4-41
Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans
Status: in_force

Two hundred thousand dollars of the full and true value of the total amount of a dwelling, or portion thereof, classified as owner-occupied pursuant to §§ 10-13-39 to 10-13-40.4 , inclusive, is exempt from property taxation if owned and occupied by:

(1) The surviving spouse of a veteran who was rated as permanently and totally disabled from a service-connected disability; or

(2) The surviving spouse of a veteran, who receives dependency and indemnity compensation from the United States Department of Veterans Affairs as a result of the veteran's service-connected death.

The surviving spouse shall apply for this partial exemption on a form prescribed by the secretary of revenue. Any application or supporting document for this exemption is confidential.

Any surviving spouse who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemption. If the surviving spouse meets all eligibility requirements for this exemption except for the application deadline, the board may abate or refund the difference in taxes accumulated over a period not exceeding the previous four years, pursuant to chapter 10-18 .

If the director of equalization determines that the surviving spouse receives an exemption for the dwelling pursuant to this section, the surviving spouse retains that exemption until the property ownership is transferred, the surviving spouse does not occupy the dwelling, the surviving spouse remarries, or the property has a change in use. If the legal description of property is changed or amended and the surviving spouse continues to reside in the dwelling, the surviving spouse retains the exemption provided by this section.

Source: SL 2010, ch 46, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2019, ch 59, § 2; SL 2022, ch 27, § 1; SL 2024, ch 34, § 2; SL 2026, ch 40, § 2.
S.D. Codified Laws § 10-50C-13 — SD Code / Title 10 / Chapter 50C / Section 10-50C-13
Sale and shipment without license prohibited--Action by department for violation--Civil penalty
Status: in_force

A sale and shipment of cigars to a person in this state from a person who does not hold a current cigar shipper license is prohibited. Any person who violates this section is also in violation of § 10-50-99 and is subject to the provisions of §§ 10-50-100 to 10-50-104 , inclusive. Any money collected pursuant to this section shall be deposited in the general fund.

Source: SL 2021, ch 52, § 13, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-17-1 — SD Code / Title 10 / Chapter 17 / Section 10-17-1
Preparation of list for each assessment district--Lands and lots listed
Status: in_force

As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor - general may prescribe, containing:

(1) Repealed by SL 1992, ch 80, § 145.

(2) A list of the taxable lands in the district, not including municipal lots, with the valuation thereof;

(3) A list of the municipal lots in each municipality in or composing such district, with the valuation thereof.

Source: SL 1897, ch 28, § 72; RPolC 1903, § 2141; SL 1913, ch 352, § 8; SL 1915, ch 298, § 1; RC 1919, § 6754; SDC 1939, § 57.0602; SL 1947, ch 403; SL 1992, ch 80, § 145.
S.D. Codified Laws § 10-45-12.7 — SD Code / Title 10 / Chapter 45 / Section 10-45-12.7
Exemption for gross receipts of person officiating amateur sporting event
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts for officiating services provided at an amateur sporting event.

Source: SL 2005, ch 76, § 1; SL 2024, ch 39, § 7.
S.D. Codified Laws § 10-28-11 — SD Code / Title 10 / Chapter 28 / Section 10-28-11
Nonoperating property defined--Rules
Status: in_force

The term "nonoperating property" means all land and improvements on such land, not situated on the right-of-way or station grounds of the railroad and not used as "operating property" within the meaning of the definition set out in §§ 10-28-1 and 10-28-2 . The secretary of revenue may promulgate rules pursuant to chapter 1-26 to define "nonoperating property."

Source: SDC 1939, § 57.1301; SL 1987, ch 82, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-6A-7 — SD Code / Title 10 / Chapter 6A / Section 10-6A-7
Certification of eligibility and income by treasurer--Freeze of assessment
Status: in_force

The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment.

Source: SL 1980, ch 74, § 7; SL 1981, ch 81, § 5.
S.D. Codified Laws § 10-50-37 — SD Code / Title 10 / Chapter 50 / Section 10-50-37
Confiscation of unstamped cigarettes not required if no intentional evasion
Status: in_force

Nothing in § 10-50-35 or 10-50-36 shall be construed to require the secretary of revenue to confiscate unstamped cigarettes when he shall have reason to believe that the owner thereof is not willfully or intentionally evading the tax imposed by this chapter.

Source: SDC 1939, § 57.3913; SL 1951, ch 452, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-38-33.2 — SD Code / Title 10 / Chapter 38 / Section 10-38-33.2
Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state
Status: in_force

On motion, the Supreme Court may award reasonable attorneys' fees in an action brought to the Supreme Court pursuant to this chapter against any appellant relative to the assessment, allocation, equalization, or distribution of property if the appellant does not prevail in its appeal of the property assessment, allocation, equalization, or distribution. The motion shall be accompanied by counsel's verified itemized statement of costs incurred and legal services rendered. No award for attorney's fees may be made for or against the State of South Dakota in the Supreme Court.

Source: SL 1999, ch 48, § 4.
S.D. Codified Laws § 10-3-25 — SD Code / Title 10 / Chapter 3 / Section 10-3-25
Assessment of property of absent or unknown owner
Status: in_force

The director of equalization shall assess property in the name of an absent owner if the name is known to the director. If the name is unknown to the director, the director shall add the property to unknown owners.

Source: SL 1957, ch 477, § 7 (12); SDC Supp 1960, § 57.03A07 (12); SL 2008, ch 37, § 34.
S.D. Codified Laws § 10-50-66 — SD Code / Title 10 / Chapter 50 / Section 10-50-66
Seizure and destruction of contraband tobacco products
Status: in_force

Any cigarettes or tobacco products found at any place in this state that have been imported in violation of §§ 10-50-65 to 10-50-67 , inclusive, are declared to be contraband goods and may be seized without a warrant by the secretary, agents or employees of the secretary, or any law enforcement officer of this state when directed to do so by the secretary. Cigarettes or tobacco products imported in violation of §§ 10-50-65 to 10-50-67 , inclusive, shall be destroyed by the secretary.

Source: SL 2000, ch 65, § 2; SL 2019, ch 66, § 2.
S.D. Codified Laws § 10-45-106 — SD Code / Title 10 / Chapter 45 / Section 10-45-106
Right to hearing on denial of extension request
Status: in_force

Any business aggrieved by the denial in whole or in part of a extension requested under §§ 10-45-99 to 10-45-107 , inclusive, may within thirty days after service of the notice of a denial by the secretary, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26 .

Source: SL 2001, ch 57, § 9.
S.D. Codified Laws § 10-3-40 — SD Code / Title 10 / Chapter 3 / Section 10-3-40
Action on director's bond for taxes lost through failure or neglect--Judgment
Status: in_force

The state's attorney must commence an action on the director of equalization's bond for the amount of taxes lost for such willful failure or willful neglect. On trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered.

Source: SL 1957, ch 477, § 12; SDC Supp 1960, § 57.03A12.
S.D. Codified Laws § 10-45-92.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-92.1
Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer
Status: in_force

All auction sales and consignment sales of tangible personal property, any product transferred electronically, and services are sales at retail. The auction clerk shall file the return and remit the tax imposed by this chapter on the gross receipts from each auction after applying the deductions provided by § 10-45-92 . However, the auctioneer is responsible for the payment of the tax imposed by this chapter if the auction clerk is an employee of the auctioneer or if the auction clerk does not have a permit as required by this chapter. In addition to any other information required to be kept by this chapter, each auction clerk shall keep records that identify the owner of the property sold at auction and the auctioneer who conducts the sale of such property.

Source: SL 2000, ch 63, § 1; SL 2008, ch 51, § 28.
S.D. Codified Laws § 10-45-35 — SD Code / Title 10 / Chapter 45 / Section 10-45-35
Appeals from decisions of secretary
Status: in_force

Appeals from decisions of the secretary of revenue in contested cases may be taken in accordance with chapter 1-26 .

Source: SL 1967, ch 329, § 16; SL 1982, ch 115, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-59-33 — SD Code / Title 10 / Chapter 59 / Section 10-59-33
Timely filing by mail of returns, reports or remittances for taxes specified in §10-59-1--Exceptions
Status: in_force

Any return, report, or remittance which is required to be filed under the taxes specified in § 10-59-1 , except as provided for in §§ 10-59-32 and 10-59-32.1 and chapter 10-47B , is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed, the return, report, or remittance is timely filed if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances.

Source: SL 1990, ch 100, § 8; SL 1999, ch 62, § 5; SL 2011, ch 64, § 3; SL 2013, ch 60, § 38; SL 2017, ch 65, § 15.
S.D. Codified Laws § 10-47B-74 — SD Code / Title 10 / Chapter 47B / Section 10-47B-74
Fuel license application process
Status: in_force

Any person who wishes to obtain a fuel license shall make application to the department by submitting a fully completed and signed application form which has been prescribed by the department along with any applicable fee. Any license application which requires a surety bond or other security to be posted shall be accompanied by the required security before approval can be given to the application. Upon approval of the license application, the department shall issue a license, commensurate with the application, which permits the licensees to conduct those activities allowed by the license.

Source: SL 1995, ch 71, § 74.
S.D. Codified Laws § 10-45-5 — SD Code / Title 10 / Chapter 45 / Section 10-45-5
Tax on receipts from specific enumerated businesses and services
Status: in_force

There is imposed a tax at the rate of four and two-tenths percent upon the gross receipts of any person from engaging or continuing in any of the following businesses or services in this state: abstracters; accountants; ancillary services; architects; barbers; beauty shops; bill collection services; blacksmith shops; car washing; dry cleaning; dyeing; exterminators; garage and service stations; garment alteration; cleaning and pressing; janitorial services and supplies; specialty cleaners; laundry; linen and towel supply; membership or entrance fees for the use of a facility or for the right to purchase tangible personal property, any product transferred electronically, or services; photography; photo developing and enlarging; tire recapping; welding and all repair services, except repair services for farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes; cable television; and rentals of tangible personal property except leases of tangible personal property between one telephone company and another telephone company, motor vehicles as defined pursuant to § 32-5-1 leased under a single contract for more than twenty-eight days, and mobile homes. However, the specific enumeration of businesses and professions made in this section does not, in any way, limit the scope and effect of the provisions of § 10-45-4 .

Source: SL 1965, ch 296, § 2; SL 1969, ch 274, § 1; SL 1971, ch 80; SL 1974, ch 100; SL 1975, ch 103; SL 1978, ch 147, § 2; SL 1983, ch 86, § 1; SL 1983, ch 87; SL 1987, ch 98, § 4; SL 1988, ch 106, § 1; SL 2002, ch 64, § 20, eff. Jan. 1, 2006; SL 2006, ch 58, § 18, eff. Apr. 1, 2006; SL 2008, ch 51, § 10; SL 2009, ch 47, § 4; SL 2015, ch 67, § 2; SL 2016, ch 65, § 2, eff. June 1, 2016; SL 2023, ch 32, § 2.There is imposed a tax at the rate of four and one-half percent upon the gross receipts of any person from engaging or continuing in any of the following businesses or services in this state: abstracters; accountants; ancillary services; architects; barbers; beauty shops; bill collection services; blacksmith shops; car washing; dry cleaning; dyeing; exterminators; garage and service stations; garment alteration; cleaning and pressing; janitorial services and supplies; specialty cleaners; laundry; linen and towel supply; membership or entrance fees for the use of a facility or for the right to purchase tangible personal property, any product transferred electronically, or services; photography; photo developing and enlarging; tire recapping; welding and all repair services, except repair services for farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes; cable television; and rentals of tangible personal property except leases of tangible personal property between one telephone company and another telephone company, motor vehicles as defined pursuant to § 32-5-1 leased under a single contract for more than twenty-eight days and mobile homes. However, the specific enumeration of businesses and professions made in this section does not, in any way, limit the scope and effect of the provisions of § 10-45-4 .

Source: SL 1965, ch 296, § 2; SL 1969, ch 274, § 1; SL 1971, ch 80; SL 1974, ch 100; SL 1975, ch 103; SL 1978, ch 147, § 2; SL 1983, ch 86, § 1; SL 1983, ch 87; SL 1987, ch 98, § 4; SL 1988, ch 106, § 1; SL 2002, ch 64, § 20, eff. Jan. 1, 2006; SL 2006, ch 58, § 18, eff. Apr. 1, 2006; SL 2008, ch 51, § 10; SL 2009, ch 47, § 4; SL 2015, ch 67, § 2; SL 2016, ch 65, § 2, eff. June 1, 2016; SL 2023, ch 32, §§ 2, 19.
S.D. Codified Laws § 10-46-67 — SD Code / Title 10 / Chapter 46 / Section 10-46-67
Department authorized to issue direct payment permits to certain retailers--Application procedure--Direct payment permit defined--Liability for sales tax on sale to permit holder--Promulgation of rules
Status: in_force

The secretary of revenue may authorize a retailer to use a direct payment permit if the retailer purchases goods or services subject to the tax imposed by chapter 10-45 . Applicants for a direct payment permit shall apply in writing to the secretary. A retailer may appeal the denial of a direct payment permit or contest a revocation of a direct payment permit pursuant to chapters 1-26 and 1-26D . For purposes of this section, the term, direct payment permit, means a permit issued by the department that allows a holder of the permit to accrue and pay the taxes imposed by chapter 10-45 directly to the department. A retailer that makes a sale to a direct payment permit holder has no liability for sales tax on such sale if the retailer has written evidence of the sale. Such written evidence shall clearly indicate the name of the buyer, the product or service purchased, and the amount of the purchase. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the administration and use of a direct payment permit.

Source: SL 2001, ch 58, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-1-10 — SD Code / Title 10 / Chapter 1 / Section 10-1-10
Attorney general to assist department--Prosecution of actions
Status: in_force

The attorney general shall, if requested, give the Department of Revenue such counsel and advice as the department may from time to time require. The attorney general shall institute and prosecute, if requested by the secretary of revenue, any suit that the secretary deems expedient and proper to institute. The attorney general shall render to the secretary such counsel, advice, and opinions, in writing if requested, as are necessary to carry out the provisions of this chapter or any law of this state.

Source: SL 1951, ch 295, § 1; SDC Supp 1960, § 55.1509; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 4; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46B-9 — SD Code / Title 10 / Chapter 46B / Section 10-46B-9
Municipal tax on contractors--Rate--Restitution
Status: in_force

Any municipality may impose an excise tax on contractors gross receipts in a similar manner as imposed by this chapter; provided however, that the same shall be adopted in conformity with chapter 10-52 and the rate thereof shall not exceed one - half percent. Municipalities that have a non - ad valorem tax in effect as provided for in chapter 10-52 may not continue the tax imposed by this section on or after April 1, 1980.

Source: SL 1979, ch 84, § 12K; SL 1980, ch 100, § 8; SDCL Supp, § 10-46A-11 .
S.D. Codified Laws § 10-59-16 — SD Code / Title 10 / Chapter 59 / Section 10-59-16
Time limitation for collection--Exceptions
Status: in_force

Unless a proceeding, audit, action, or jeopardy assessment is commenced to determine or collect the tax, the collection thereof is barred three years from the date the return reporting the tax is filed by or on behalf of the taxpayer. There is no bar to assessment or collection of taxes, penalty, or interest in the following instances:

(1) Any period for which a taxpayer fails to obtain or maintain a license or permit required to engage in the activity which results in the tax obligation;

(2) Any period for which a taxpayer fails to file a required return or report or files a fraudulent return or report;

(3) Any tax, penalty, or interest first legally due and payable within three years of the date of mailing of a notice of intent to audit; or

(4) Any period for which a taxpayer files a return reporting tax due and fails to remit the tax reported on the return in full.

Source: SL 1986, ch 111, § 16; SL 1994, ch 104.
S.D. Codified Laws § 10-27-2 — SD Code / Title 10 / Chapter 27 / Section 10-27-2
Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal
Status: in_force

Any person against whom any tax is levied or who may be required to pay the tax, who pays the tax prior to the tax becoming delinquent and under protest to the treasurer authorized to collect the tax, giving notice at the time of payment of the reasons for such protest may, at any time within thirty days thereafter, commence an action against such treasurer for the recovery of the tax in any court of competent jurisdiction. If the court determines that the tax was wrongfully collected, in whole or in part, for any reason going to the merits of the tax, the court shall enter judgment accordingly, and such judgment shall be paid in preference to any other claim against the county, upon the final determination of the action. A pro rata share of the money so refunded shall be charged to the state and each taxing district which may have received any part of the tax. The right of appeal shall exist for both parties as in other civil actions.

Source: SL 1915, ch 289, § 1; RC 1919, § 6826; SDC 1939, § 57.0901; SL 1994, ch 83, § 4.
S.D. Codified Laws § 10-47B-110 — SD Code / Title 10 / Chapter 47B / Section 10-47B-110
Waiver of certain reporting requirements
Status: in_force

Any report required by §§ 10-47B-101 , 10-47B-102 , 10-47B-107 , and 10-47B-108 are for information purposes only and the secretary may waive the filing of the report if the report is unnecessary for the proper administration of this chapter.

Source: SL 1995, ch 71, § 110; SL 2013, ch 59, § 14.
S.D. Codified Laws § 10-52A-8 — SD Code / Title 10 / Chapter 52A / Section 10-52A-8
Penalties for violations
Status: in_force

Any person who:

(1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;

(2) Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;

(3) Fails to keep the records and books required by § 10-52A-9 or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;

(4) Fails to file a return required by this chapter within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;

(5) Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor; or

(6) Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony.

Source: SL 2002, ch 68, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 96, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-1-15.1 — SD Code / Title 10 / Chapter 1 / Section 10-1-15.1
State contracts for tax collection and reporting
Status: in_force

The secretary of revenue may enter into contracts with certified service providers for the collection and reporting of the tax imposed under chapters 10-45 , 10-46 , and 10-52 . The secretary may enter into such contracts in conjunction with other states.

Source: SL 2003, ch 61, § 23; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46-30 — SD Code / Title 10 / Chapter 46 / Section 10-46-30
Execution of retailers' returns
Status: in_force

Returns shall be signed by the retailer or his duly authorized agent, and must be certified by him to be correct.

Source: SL 1939, ch 276, § 11; SDC Supp 1960, § 57.4310.
S.D. Codified Laws § 10-46A-1.2 — SD Code / Title 10 / Chapter 46A / Section 10-46A-1.2
Contracts subject to tax imposed by chapter10-46B
Status: in_force

The tax imposed upon contractors performing realty improvement contracts for those persons subject to tax under chapter 10-28 , 10-33 , 10-35 , 10-36 or 10-36 A or any municipal telephone company subject to chapter 9-41 or any rural water system is not subject to this chapter and the contracts are subject to the contractors' excise tax imposed by chapter 10-46B .

Source: SL 1984, ch 92, § 3; SL 2005, ch 78, § 15; SL 2010, ch 65, § 1, eff. Feb. 24, 2010; SL 2018, ch 65, § 1; SL 2021, ch 49, § 11.
S.D. Codified Laws § 10-50-36 — SD Code / Title 10 / Chapter 50 / Section 10-50-36
Forfeiture and destruction of contraband cigarettes
Status: in_force

Any cigarettes seized under the provisions of this chapter shall be confiscated, forfeited to the state, and destroyed.

Source: SDC 1939, § 57.3913; SL 1951, ch 452, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2019, ch 66, § 1.
S.D. Codified Laws § 10-4-3 — SD Code / Title 10 / Chapter 4 / Section 10-4-3
Assessment and description of land acquired by reliction
Status: in_force

Lands acquired by reliction in meandered dry lake beds shall be assessed as platted by number of lots in the same manner as other real estate is assessed, and such lands shall be taxed in the same manner as other real estate, and the description of such relicted land by the number of the lot thereof without giving the metes and bounds shall be deemed a sufficient description in all assessments, and notices and taxation proceedings.

Source: SL 1903, ch 173, § 5; RC 1919, § 6706; SDC 1939, § 57.0312.
S.D. Codified Laws § 10-50B-5 — SD Code / Title 10 / Chapter 50B / Section 10-50B-5
Tobacco product manufacturer defined
Status: in_force

For the purposes of §§ 10-50B-1 to 10-50B-1 0, inclusive, the term, tobacco product manufacturer, means an entity that, on or after July 1, 1999, directly, and not exclusively through any affiliate:

(1) Manufactures cigarettes anywhere which the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer. However, any entity that manufacturers cigarettes that it intends to be sold in the United States is not a tobacco product manufacturer under this subdivision if the cigarettes are sold in the United States exclusively through an importer that is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, that will be responsible for the payments under the Master Settlement Agreement with respect to such cigarettes as a result of the provisions of subsections II(mm) of the Master Settlement Agreement and that pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and if the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States;

(2) Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or

(3) Becomes a successor of an entity described in subdivision (1) or (2).

The term does not include an affiliate of a tobacco product manufacturer unless such affiliate itself falls within subdivision (1), (2), or (3).

Source: SL 1999, ch 60, § 5.
S.D. Codified Laws § 10-36-11 — SD Code / Title 10 / Chapter 36 / Section 10-36-11
Tax in lieu of other tax on operating property--Sales and use taxes
Status: in_force

The tax imposed by § 10-36-6 is in lieu of any and all taxes levied by the state, counties, municipalities, townships, school districts, or other political subdivisions of the state on the personal property of the company located in any such rural area and used or intended for use in the distribution or transmission of electric energy, but is not in lieu of the retail occupational sales tax or the use tax, and this chapter does not exempt such companies from the payment of the retail occupational sales tax or use tax.

Source: SL 1941, ch 363, § 3; SDC Supp 1960, § 57.19B03; SL 1981, ch 94, § 4; SL 1983, ch 98, § 2; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-35-17 — SD Code / Title 10 / Chapter 35 / Section 10-35-17
Alternative annual tax on wind farm property and solar facilities
Status: in_force

Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after June 30, 2007, and before April 1, 2015, shall pay the alternative annual taxes provided in §§ 10-35-18 and 10-35-19 . A wind farm that produces power for the first time after March 31, 2015, or a solar facility, shall pay the alternative annual taxes provided in §§ 10-35-18 and 10-35-19.1 . The alternative taxes imposed by §§ 10-35-18 , 10-35-19 , and 10-35-19.1 , are in lieu of all taxes levied by the state, counties, municipalities, school districts, or other political subdivisions of the state on the personal and real property of the company which is used or intended for use as a renewable facility, but are not in lieu of the retail sales and service tax imposed by chapter 10-45 , the use tax imposed by chapter 10-46 , or any other tax.

Source: SL 2008, ch 49, § 2; SL 2015, ch 66, § 1, eff. Apr. 1, 2015; SL 2016, ch 61, § 2.
S.D. Codified Laws § 10-11-47 — SD Code / Title 10 / Chapter 11 / Section 10-11-47
Assessments within equalization jurisdiction of secretary of revenue
Status: in_force

The secretary of revenue may equalize the assessment:

(1) Of all property between those counties where a school district or municipality lies partly in each, but only if the board of county commissioners of one of the counties makes request in writing for such equalization;

(2) Of all property between counties whenever a state levy is made pursuant to § 10-12-1 .

Source: SDC 1939, § 57.0419; SL 1957, ch 461, § 2; SL 1968, ch 257; SL 1977, ch 86, § 3; SL 1994, ch 73, § 20; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-6-138 — SD Code / Title 10 / Chapter 6 / Section 10-6-138
Municipal adoption of reduction for new property
Status: in_force

If the board of county commissioners has not adopted a formula pursuant to § 10-6-137 or 10-6-137.1 , the governing board of a municipality in which the structures or property are located, or within three miles of the corporate limits of the municipality, may adopt a formula for assessed value pursuant to § 10-6-137 or 10-6-137.1 .

In the case of residential structures described in § 10-6-137 (5), (6), and (7), the governing board of a municipality may adopt a formula that differs from any formula adopted by the board of county commissioners, provided the formula complies with § 10-6-137 .1.

Source: SL 1974, ch 91, § 2; SL 1977, ch 82, § 2; SL 1993, ch 82, § 3; SL 1993, ch 85, § 4; SL 1994, ch 79, § 4; SL 2020, ch 39, § 4; SDCL § 10-6-138; SL 2021, ch 44, § 44; SL 2022, ch 29, § 3.
S.D. Codified Laws § 10-28-24 — SD Code / Title 10 / Chapter 28 / Section 10-28-24
Exemption of railroad companies operating over state-owned rail lines
Status: in_force

Any railroad company operating over state - owned rail lines while under contract to the state is exempt from the provisions of chapter 10-28 only for purposes of assessment and taxation of railroad property.

Source: SL 1981, ch 331, § 13.
S.D. Codified Laws § 10-50C-8 — SD Code / Title 10 / Chapter 50C / Section 10-50C-8
State jurisdiction--Audit of records
Status: in_force

A cigar shipper consents to the jurisdiction of the department and the courts of this state with respect to the enforcement of the provisions of this chapter.

The cigar shipper shall allow the department to perform an audit of the cigar shipper's records, including any documents used to verify the age of any person ordering cigars from the cigar shipper, and provide copies of any such records upon request.

Source: SL 2021, ch 52, § 8, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-1-18 — SD Code / Title 10 / Chapter 1 / Section 10-1-18
Investigation of assessment and equalization work--Visits to counties
Status: in_force

The secretary of revenue shall investigate the work of all directors of equalization and all taxing officers in the assessment, equalization, and taxation of all property subject to taxation. The secretary may visit any county in the state for such purposes.

Source: SDC 1939, § 57.0101 (9); SL 1989, ch 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50D-1 — SD Code / Title 10 / Chapter 50D / Section 10-50D-1
Definitions
Status: in_force

Terms used in this chapter mean:

(1) "Alternative nicotine product," a noncombustible product containing nicotine from any source or a nicotine analog that is intended for human consumption, whether chewed, absorbed, dissolved, ingested, inhaled, or consumed by any other means. The term does not include any vapor product, tobacco product, or any product regulated as a drug, food, or device by the United States Food and Drug Administration under the Food, Drug and Cosmetic Act, 21 U.S.C chapter 9 subchapter V (January 1, 2026);

(2) "Distributor," a person engaged in the business of selling or otherwise providing a nicotine product to a retailer for sale to a consumer;

(3) "Licensee," a person licensed under the provisions of this chapter;

(4) "Nicotine analog," a substance that:

(a) Has a chemical structure substantially similar to the chemical structure of nicotine;

(b) Has, or is represented to have, an effect on the central nervous system similar to the chemical nicotine; or

(c) Is manufactured, formulated, sold, distributed, or marketed with the intent to avoid provisions of this chapter;

(5) "Nicotine product," an alternative nicotine product or vapor product, and does not include a tobacco product as defined by § 10-50-1 or cigarettes;

(6) "Retailer," a person engaged in the business of selling a nicotine product to an individual for any purpose other than resale; and

(7) "Vapor product," a noncombustible product containing nicotine or a nicotine analog that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, which can be used to produce vapor or aerosol from nicotine or a nicotine analog in a solution. The term includes, but is not limited to, any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device, and a consumable nicotine or nicotine analog solution suitable for use in such a device or a vapor product, and any component or part, whether sold with the device or separately. The term does not include any product approved by the United States Food and Drug Administration for sale as a tobacco cessation product and marketed and sold solely for that purpose.

Source: SL 2026, ch 53, § 3.
S.D. Codified Laws § 10-1-8 — SD Code / Title 10 / Chapter 1 / Section 10-1-8
Deputy to substitute for director of division
Status: in_force

In case of the absence or disability of the director, the deputy shall perform the duties required by law of such director.

Source: SL 1955, ch 246, § 4; SDC Supp 1960, § 57.01A04.
S.D. Codified Laws § 10-46-15.5 — SD Code / Title 10 / Chapter 46 / Section 10-46-15.5
Exemption of prescribed drugs used by humans
Status: in_force

The use in this state of drugs as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the drugs are prescribed by prescription, dispensed, or administered by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist, is specifically exempt from the tax imposed by this chapter.

Source: SL 2003, ch 61, § 14; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-24-5 — SD Code / Title 10 / Chapter 24 / Section 10-24-5
Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer
Status: in_force

Any person may redeem a tax certificate bid off by the treasurer in the name of the county at a tax sale, at any time before the tax deed has been issued by paying the amount of all delinquent taxes with penalty and interest up to the date of redemption and the costs of advertising and selling the tax certificate. After the payment of the taxes, penalties, interests, and costs, the treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall also mark on the tax certificate record the word, redeemed, with the date and name of the person who redeemed the tax certificate.

Source: SL 1897, ch 28, § 126; RPolC 1903, § 2205; RC 1919, § 6798; SL 1933, ch 65; SDC 1939, § 57.1114; SL 2004, ch 87, § 1; SL 2018, ch 63, § 113.
S.D. Codified Laws § 10-1-26 — SD Code / Title 10 / Chapter 1 / Section 10-1-26
Summons of witnesses and evidence in departmental investigations
Status: in_force

The secretary of revenue may summon witnesses to appear and give testimony and to produce records, books, papers, and documents relating to any matter on which the secretary has authority to investigate or determine.

Source: SDC 1939, § 57.0101 (7); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 12; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-58-11 — SD Code / Title 10 / Chapter 58 / Section 10-58-11
Exemption for video lottery machines--Gross receipts specifically exempted
Status: in_force

Video lottery machines licensed pursuant to § 42-7A-41 are exempt from the tax imposed by this chapter. There is specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from video lottery machines licensed pursuant to § 42-7A-41 and operated as part of a lottery operated by this state.

Source: SL 1989, ch 368, § 28; SL 2021, ch 53, § 13.
S.D. Codified Laws § 10-43-89 — SD Code / Title 10 / Chapter 43 / Section 10-43-89
Tax on financial institutions engaging in trust business
Status: in_force

There is hereby imposed an annual minimum tax upon the financial institutions defined in § 10-43-88 . This tax is the tax otherwise computed according to chapter 10-43 or the tax provided in § 10-43-90 , whichever is greater.

Source: SL 1995, ch 268, § 87.
S.D. Codified Laws § 10-6-147 — SD Code / Title 10 / Chapter 6 / Section 10-6-147
Petition for reversal of director's decision--Notice and hearing
Status: in_force

Any person whose improvements are added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, but feels that the improvements were not added to the property tax roll in the year the improvements should have been added because of poor assessment practices, may petition the circuit court where the real property is located for a reversal of the director's decision. The court shall hold a hearing on the petition and shall determine if poor assessment practice was the reason the improvements were not added to the tax roll in the year the improvements should have been added. The court shall provide reasonable notice of the hearing to the director and the owner of the real property. The director and the owner of the real property shall be given opportunity to present evidence and be represented by counsel.

Source: SL 1989, ch 85, § 1B; SDCL § 10-6-36.3; SL 2021, ch 44, §§ 33, 44.
S.D. Codified Laws § 10-52B-9 — SD Code / Title 10 / Chapter 52B / Section 10-52B-9
Moneys collected by department--Transfer to county property tax reduction fund
Status: in_force

All moneys received and collected on behalf of a particular county by the Department of Revenue pursuant to this chapter must be credited to a special county gross receipts tax fund, which is hereby established in the state treasury.

After deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, the moneys must be paid, within thirty days after collection, to the county entitled thereto. Any moneys remitted to a county must be deposited in the county's property tax reduction fund, to be used in accordance with the provisions of this chapter.

Source: SL 2026, ch 55, § 13.
S.D. Codified Laws § 10-59-34 — SD Code / Title 10 / Chapter 59 / Section 10-59-34
Costs paid by losing party if position not justified
Status: in_force

If a court determines that the losing party has taken a position in an audit, hearing or appeal that was not substantially justified, the losing party shall reimburse the other party for all court costs and attorney fees associated with the hearing or appeal. The department's reimbursable costs are limited to nonemployee costs.

Source: SL 1992, ch 102, § 1.
S.D. Codified Laws § 10-35-1.9 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.9
Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption
Status: in_force

The first year after the environmental upgrade is operational, the original cost of the environmental upgrade, as reported to the agency regulating the coal-fired power plant, is exempt from ad valorem taxation. In the second and subsequent years after the environmental upgrade is operational, the depreciated cost of the environmental upgrade, as reported to the agency regulating the coal-fired power plant, is exempt from ad valorem taxation. Any value that is attributable to the construction work in progress on the environmental upgrade shall be excluded from the assessment process of the owner or owners of the coal fired power plant.

This exemption shall be allocated proportionately, based upon percentage ownership of the coal-fired power plant. However, no coal-fired power plant may have its assessed valuation reduced below its valuation for the year preceding the first year the environmental upgrade is operational.

Source: SL 2006, ch 44, § 3; SL 2013, ch 51, § 1.
S.D. Codified Laws § 10-45A-1.1 — SD Code / Title 10 / Chapter 45A / Section 10-45A-1.1
Reduction in income allowed for taxes paid--Determination of amount
Status: in_force

The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-45A-1(5) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single - family dwelling, then the amount of the reduction shall equal the taxes paid on the residence structure, the platted lot upon which the structure is located or one acre, whichever is less, and the garage, whether attached or unattached. If the residence is not a single - family dwelling, then the reduction shall be equal to the amount of the tax paid on or allocated to the structure and the platted lot upon which the structure is situated or one acre whichever is less, used as a residence by the claimant including the garage, whether attached or unattached.

Source: SL 1980, ch 81, § 3.
S.D. Codified Laws § 10-47B-49 — SD Code / Title 10 / Chapter 47B / Section 10-47B-49
Circumstances requiring issuance of diversion ticket
Status: in_force

If a shipment or partial shipment of motor fuel or special fuel needs to be legitimately diverted from the represented destination state after the bill of lading has been issued by the terminal operator, bulk plant operator, or transporter, or where the issuer failed to cause proper information to be printed on the document, the transporter shall issue a diversion ticket for the shipment, or partial shipment. The diversion ticket shall be provided to the department in a manner required by the department before the shipment is diverted and a copy of the diversion ticket shall accompany the bill of lading or copy thereof that is given to the bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of the fuel.

Source: SL 1995, ch 71, § 49; SL 2013, ch 59, § 6.
S.D. Codified Laws § 10-47B-46 — SD Code / Title 10 / Chapter 47B / Section 10-47B-46
Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel
Status: in_force

Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall provide a copy of the bill - of - lading accompanying the shipment or a drop load ticket, along with any diversion tickets issued for the delivered fuel to the bulk plant operator, wholesale distributor, retail dealer, or end consumer to which delivery of the shipment was made.

Source: SL 1995, ch 71, § 46; SL 1996, ch 90, § 12.
S.D. Codified Laws § 10-46-5.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-5.1
Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined
Status: in_force

If a sectional home is permanently affixed to real property, it is not a vehicle subject to registration under chapter 32-3 , and shall be classified as real property. A contractor who erects such a home shall hold a sales tax or use tax license and pay use tax based upon the fair market value of the raw materials used to construct and erect the home.

For the purpose of this section, the term, sectional home, means any home pre-built in part or in whole for the purpose of permanent placement on a foundation. Mobile homes as defined by § 32-3-1 and manufactured homes as defined in § 32-3-1 are not sectional homes.

Source: SDCL, § 10-46-5 as added by SL 1977, ch 99, § 2; SL 1987, ch 29, § 7; SL 2005, ch 71, § 2; SL 2025, ch 44, § 5.
S.D. Codified Laws § 10-38-14 — SD Code / Title 10 / Chapter 38 / Section 10-38-14
Secretary to redetermine tax when set aside by court
Status: in_force

If any tax assessment or tax assessed or levied originally and directly by the Department of Revenue is adjudged illegal and nonenforceable, or set aside by any court of competent jurisdiction, the secretary of revenue, whether any part of the taxes assessed or levied has been paid or not, shall reascertain and redetermine the fair market value of all the taxable property of the utility.

Source: SL 1939, ch 281, § 1; SDC Supp 1960, § 57.0207; SL 1994, ch 73, § 38; SL 1997, ch 61, § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46A-5 — SD Code / Title 10 / Chapter 46A / Section 10-46A-5
Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts
Status: in_force

If any person, except for a person making an isolated or occasional realty improvement and who does not hold himself out as engaging in the business of making realty improvements, makes a realty improvement without a realty improvement contract and subsequently sells the property containing the realty improvement or the realty improvement at any time subsequent to the commencement of the project and within four years of its completion, the gross receipts from the sale of the realty improvement shall be subject to the excise tax imposed on the gross receipts of contractors engaged in realty improvement contracts. In determining the gross receipts from the sale of such realty improvements when land or land and improvements completed four years prior to sale are included in the sale, land and such improvements shall be valued at cost or fair market value, whichever is greater, and the portion of the gross receipts attributable to land or land and improvements completed four years prior to sale shall be deducted from the sale price.

Source: SL 1979, ch 84, § 12L; SL 1980, ch 100, § 4.
S.D. Codified Laws § 10-46B-6 — SD Code / Title 10 / Chapter 46B / Section 10-46B-6
Administration of tax--Sales tax provisions applicable
Status: in_force

The secretary of revenue is hereby charged with the enforcement and administration of the provisions of this chapter, and as to licensing and reports, it shall be administered in the same manner as the tax imposed by chapter 10-45 . For enforcement and interest purposes §§ 10-45-24 to 10-45-52 , inclusive, and all amendments that may hereafter be made thereto shall apply to and be available and said sections are by reference incorporated herein.

Source: SL 1979, ch 84, §§ 12G, 12I; SDCL Supp, § 10-46A-7 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-22-21 — SD Code / Title 10 / Chapter 22 / Section 10-22-21
Sale of property at public auction--Effect of sale--Sheriff's certificate of sale
Status: in_force

If the tax, penalty, interest, and other costs are not paid before the time fixed for sale, the sheriff shall sell the property, or as much of the property as necessary, at the time and location in the notice at public auction to the highest bidder for cash. The sale is absolute and without right of redemption. The sheriff shall give to the purchaser, if demanded, a certificate of sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. The certificate of sale shall be accepted as evidence of the title by all public officials, courts, and departments of the state or any of its political subdivisions.

Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 51.
S.D. Codified Laws § 10-39A-16 — SD Code / Title 10 / Chapter 39A / Section 10-39A-16
Action by secretary for collection of delinquent taxes--Exemption from execution
Status: in_force

All delinquent taxes imposed by this chapter shall constitute a debt due to the State of South Dakota and may be collected by action brought by the secretary in the name of the state against the delinquent tax debtor in any court of competent jurisdiction. No exemptions from the execution of a judgment so obtained may be permitted except those made absolute by the exemption laws of this state.

Source: SL 1982, ch 100, § 2.
S.D. Codified Laws § 10-45-29.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-29.1
Deduction allowed attorneys and accountants for amounts spent on behalf of clients
Status: in_force

In determining the amount of tax due under this chapter, a person licensed pursuant to chapter 16-16 and a person licensed pursuant to chapter 36-20B may deduct from gross receipts amounts which represent charges to clients for tangible personal property, any product transferred electronically, or services purchased by the attorney or accountant on behalf of a client. However, the sale of the property or service to the attorney or accountant is not a sale for resale if this deduction is taken. This deduction may only be taken if the amount to be deducted represents an expense specifically incurred for a particular client and the amount is itemized and separately billed as a reimbursable expense by the attorney or accountant.

Source: SL 1983, ch 94; SL 1984, ch 254, §§ 1-31 ; SL 2008, ch 51, § 23; SL 2010, ch 57, § 1.
S.D. Codified Laws § 10-45-1.5 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.5
Lease or rental defined--Exclusions
Status: in_force

For the purposes of the tax imposed by this chapter, the term, lease or rental, means any transfer of possession or control of tangible personal property or any product transferred electronically for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend. Lease or rental does not include:

(1) A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;

(2) A transfer or possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price does not exceed the greater of one hundred dollars or one percent of the total required payments; or

(3) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For the purpose of this subdivision, an operator shall do more than maintain, inspect, or set-up the tangible personal property.

Source: SL 2003, ch 61, § 2; SL 2008, ch 51, § 6.
S.D. Codified Laws § 10-13-21 — SD Code / Title 10 / Chapter 13 / Section 10-13-21
Promulgation of rules
Status: in_force

The secretary of revenue may promulgate rules pursuant to chapter 1-26 governing the administration of this chapter.

Source: SL 1992, ch 84, § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-52A-6 — SD Code / Title 10 / Chapter 52A / Section 10-52A-6
Applicability of certain other provisions
Status: in_force

The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by this chapter, where applicable.

Source: SL 2002, ch 68, § 7.
S.D. Codified Laws § 10-52-1 — SD Code / Title 10 / Chapter 52 / Section 10-52-1
Non-ad valorem tax defined
Status: in_force

Non - ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.

Source: SL 1969, ch 190, § 2; SL 1992, ch 80, § 210.
S.D. Codified Laws § 10-50-16 — SD Code / Title 10 / Chapter 50 / Section 10-50-16
Sale of cigarettes after license or registration revocation as petty offense--Forfeiture
Status: in_force

Any person who sells any cigarettes or tobacco products after such person's license or registration has been revoked commits a petty offense, and all cigarettes or tobacco products in such person's possession shall be seized and forfeited to the state pursuant to chapter 23A-37 .

Source: SL 1937, ch 243, § 4; SDC 1939, § 57.9933; SL 1982, ch 86, § 74; SL 1995, ch 72, § 10; SL 2007, ch 64, § 8.
S.D. Codified Laws § 10-47B-117 — SD Code / Title 10 / Chapter 47B / Section 10-47B-117
Aggregate reporting
Status: in_force

The department may aggregate the information required in any of the reports required by this chapter into one or more composite or modified reports in order to avoid duplicate reporting.

Source: SL 1995, ch 71, § 117.
S.D. Codified Laws § 10-11-51 — SD Code / Title 10 / Chapter 11 / Section 10-11-51
Certification to county auditors of percentage changes made by secretary of revenue--State levy certified
Status: in_force

On or before the fourth Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real property in the several counties of the state and the adjustment made pursuant to § 10-13-37 . The certificates shall show the equalized valuation of all property within such county assessed by the secretary of revenue as required by law. If equalization is made pursuant to subdivision 10-11-47(2), the certificate shall show the levy or levies for state purposes made by the secretary of revenue.

Source: SDC 1939, § 57.0420 (4); SL 1957, ch 461, § 3; SL 1979, ch 66, § 12; SL 1992, ch 80, § 119; SL 1993, ch 86, § 32; SL 1994, ch 73, § 23; SL 1996, ch 73, § 4B; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-78 — SD Code / Title 10 / Chapter 47B / Section 10-47B-78
Cancellation of license for non-activity--Request for hearing
Status: in_force

The secretary may cancel the license of any person upon the determination that the license holder is no longer engaged in a business activity for which the license is issued. The person shall request within fifteen days of the license cancellation a hearing before the secretary to show reason for retaining the license.

Source: SL 1995, ch 71, § 78.
S.D. Codified Laws § 10-6-112 — SD Code / Title 10 / Chapter 6 / Section 10-6-112
Classification of agricultural land--Criteria
Status: in_force

For tax purposes, land is agricultural land if the land's principal use is devoted to the raising and harvesting of crops or timber or fruit trees, the rearing, feeding, and management of farm livestock, poultry, fish, or nursery stock, the production of bees and apiary products, or horticulture, all for intended profit. Agricultural land also includes woodland, wasteland, and pasture land, but only if the land is held and operated in conjunction with agricultural land and is under the same ownership. For purposes of this section, the term, principal use, means the primary use to which the land is devoted. This definition is intended to reference the primary and predominant use of the land as opposed to a mere secondary and incidental use.

In addition, to be classified as agricultural land for tax purposes, the land must meet one of the following criteria:

(1) In three of the previous five years, an annual gross income of at least two thousand five hundred dollars is derived from the pursuit of agriculture from the land, excluding transactions between:

(a) An individual and anyone with whom the individual shares a residence;

(b) An individual and an entity in which the individual and anyone who shares a residence with the individual have an aggregate ownership interest of more than fifty percent; or

(c) Entities that are members of the same controlled group, as defined in § 10-45-20.3 .

The owner shall produce to the director of equalization any writing that is requested by the director for the purpose of verifying that the requirement of this subdivision has been satisfied; or

(2) Subject to the board of county commissioners increasing the minimum acre requirements, the land consists of at least twenty acres or is a part of a management unit of not less than eighty acres. The board of county commissioners may not increase the minimum acre requirements of this subdivision to an amount greater than one hundred sixty acres.

For the purposes of this section, the term, management unit, means any two or more parcels of land, whether adjoining or not, under common ownership located within this state and managed and operated as a unit for one or more of the principal uses listed in this section. No parcel of land within a management unit may be more than twenty air miles from the nearest other parcel within the management unit. If requested by the director, the owner shall provide supporting documentation of the land contained in the management unit.

Source: SL 1979, ch 65; SL 1991, ch 81; SL 1992, ch 77; SL 1992, ch 78; SL 1993, ch 83; SL 1998, ch 51, § 7; SL 2008, ch 44, § 18, eff. July 1, 2009; SL 2016, ch 57, § 1; SL 2017, ch 62, § 1; SL 2021, ch 44, §§ 13, 44; SDCL § 10-6-31.3; SL 2021, ch 45, § 1.
S.D. Codified Laws § 10-12-43.1 — SD Code / Title 10 / Chapter 12 / Section 10-12-43.1
Excess tax levy--School district capital outlay fund--Restrictions
Status: in_force

A school district may raise additional revenues for capital outlay fund purposes through the imposition of an excess tax levy. A school district seeking to impose an excess tax levy pursuant to this section is subject to the same opt out procedures and requirements as provided in § 10-12-43 . The opt out decision may be referred to a vote of the people in the same manner as provided in § 10-12-43 .

A school district imposing an excess tax levy pursuant to this section shall exclude any additional revenue generated by the excess tax levy from the total tax revenues deposited in the capital outlay fund when calculating the maximum allowable transfer to the school district's general fund authorized under § 13-16-6 . Any additional revenue generated by the excess tax levy may only be used for capital outlay fund purposes pursuant to § 13-16-6 .

In no year may the annual tax levy for capital outlay fund purposes exceed the levy authorized under § 13-16-7 .

Source: SL 2020, ch 55, § 2; SL 2025, ch 46, § 6.
S.D. Codified Laws § 10-61-6 — SD Code / Title 10 / Chapter 61 / Section 10-61-6
Promulgation of rules concerning refunds
Status: in_force

The secretary of the Department of Revenue shall promulgate rules, pursuant to chapter 1-26 , concerning the procedures for filing refund claims and the requirements necessary to qualify for a refund.

Source: SL 2005, ch 86, § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-39A-2.2 — SD Code / Title 10 / Chapter 39A / Section 10-39A-2.2
Uranium ore taxed on triuranium octa-oxide content
Status: in_force

The taxable value of severed and saved uranium - bearing material is the sales price per pound of the content of triuranium octa - oxide contained in the severed and saved uranium ore or processed yellow - cake concentrate, regardless of the form in which the product is actually disposed of. However, if the severed and saved uranium ore or processed uranium yellow - cake concentrate is not sold, the taxable value is the market value of the triuranium octa - oxide in such material.

Source: SL 1978, ch 81, § 6.
S.D. Codified Laws § 10-45D-14 — SD Code / Title 10 / Chapter 45D / Section 10-45D-14
Prohibited acts--Misdemeanor or felony
Status: in_force

Any person who:

(1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by §§ 10-45D-1 to 10-45D-2 , inclusive, is guilty of a Class 6 felony;

(2) Fails to pay tax due under §§ 10-45D-1 to 10-45D-14 , inclusive, within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;

(3) Fails to keep the records and books required by § 10-45D-13 or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;

(4) Fails to file a return required by §§ 10-45D-1 to 10-45D-14 , inclusive, within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;

(5) Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of §§ 10-45D-1 to 10-45D-14 , inclusive, is guilty of a Class 1 misdemeanor; or

(6) Violates either subdivision (2) or subdivision (4) of this section two or more times in any twelve-month period is guilty of a Class 6 felony.

Source: SL 2002, ch 63, § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 96, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46-48 — SD Code / Title 10 / Chapter 46 / Section 10-46-48
Revenue credited to general fund
Status: in_force

All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund.

Source: SL 1939, ch 276, § 21; SDC Supp 1960, § 57.4318.All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund, except as otherwise provided in § 10-13-48 .

Source: SL 1939, ch 276, § 21; SDC Supp 1960, § 57.4318; SL 2026, ch 48, § 3, July 1, 2027.
S.D. Codified Laws § 10-38-9 — SD Code / Title 10 / Chapter 38 / Section 10-38-9
False statement or failure to furnish information concerning utility as misdemeanor
Status: in_force

Any agent of any public utility company who shall knowingly make to any official of this state having the right to require the same for taxation purposes, any false or fraudulent statement or report concerning any of the affairs of such public utility company which is required for the purposes of determining any taxation matter, or who shall fail for a period of twenty days after mailing by registered or certified mail by the Department of Revenue to him, a request for such information, to furnish the same, is guilty of a Class 2 misdemeanor.

Source: SDC 1939, § 57.9918; SL 1982, ch 86, § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-21-31 — SD Code / Title 10 / Chapter 21 / Section 10-21-31
Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing
Status: in_force

The county auditor, upon notification by the director of equalization of any unreported improvement pursuant to § 10-6-145 , shall notify the owner of the real property that the improvement shall be added to the tax roll for each year that the improvement was made to the real property and that taxes and interest are due on the improvement from the first assessment date after the improvement was made. The notice shall describe the real property in general terms, describe the improvement to be added to the tax roll with the value, the years that the improvement is added to, specify the amount of tax and interest that is owed, and inform the person when to appear before the county auditor to show cause why the improvement should not be added to the tax roll. The notice shall be sent at least fifteen days before the hearing to the last known address of the owner of the real property.

Source: SL 1989, ch 85, § 2; SL 2018, ch 63, § 29; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-52-1.1 — SD Code / Title 10 / Chapter 52 / Section 10-52-1.1
Gross receipts exclusion--Tax separately stated--Imposed by chapters10-45,10-45D,10-52,10-52A, and10-52B
Status: in_force

Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45 , 10-45D , 10-52A , and 10-52B , that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.

Source: SL 2013, ch 56, § 3; SL 2026, ch 55, § 4.
S.D. Codified Laws § 10-22-5 — SD Code / Title 10 / Chapter 22 / Section 10-22-5
Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county
Status: in_force

If the owner of any bill or claim against the county, other than salary, that has been allowed by the board of county commissioners, owes any delinquent real property taxes or delinquent mobile home taxes in that county, the county auditor shall deduct the amount of the delinquent taxes from the amount allowed. The treasurer shall issue to the owner of the bill or claim a payment for the balance, if any. If the amount due for delinquent real property taxes or delinquent mobile home taxes exceeds the amount allowed on that bill or claim, the county auditor shall apply the whole amount allowed toward the payment of the delinquent taxes.

Source: SL 1901, ch 47, § 1; RPolC 1903, § 2186; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322; SL 1972, ch 61, § 1; SL 1982, ch 96, § 1; SL 1992, ch 80, § 177; SL 2018, ch 63, § 36.
S.D. Codified Laws § 10-47B-115.5 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.5
Time for filing ethanol broker's report
Status: in_force

Any report required by § 10-47B-115.4 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 2010, ch 66, § 20; SL 2011, ch 64, § 17; SL 2013, ch 60, § 24; SL 2017, ch 65, § 31.
S.D. Codified Laws § 10-61-5 — SD Code / Title 10 / Chapter 61 / Section 10-61-5
Right to hearing upon denial of claim--Procedures
Status: in_force

Any person aggrieved by the denial in whole or in part of a refund claimed under §§ 10-61-1 to 10-61-6 , inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26 .

Source: SL 2005, ch 86, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-61 — SD Code / Title 10 / Chapter 45 / Section 10-45-61
Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms
Status: in_force

A seller, who possesses an exemption certificate from a purchaser of tangible personal property, any product transferred electronically, or services that indicates the items or services being purchased are exempt, may rely on the exemption certificate and not charge sales tax to the provider of the exemption certificate until the provider of the exemption certificate gives notice that the items or services being purchased are no longer exempt by filing a new exemption certificate with the seller.

The exemption certificate shall be signed by the purchaser. The exemption certificate shall provide the purchaser's name, address, and valid state tax license number, if applicable. However, any person filing an electronic exemption certificate is not required to sign the exemption certificate.

The purchaser claiming the protection of an exemption certificate is responsible for assuring that the goods and services delivered thereafter are of a type covered by the exemption certificate. A seller of property, any product transferred electronically, or services which are generally described under the exemption certificate is not responsible for the collection of the tax unless otherwise directed by the purchaser.

If the purchaser later determines there is any tax due and owing, the purchaser shall remit the tax owed by the purchaser to the state. If the purchaser makes an exempt purchase and later determines that the goods or services purchased are not exempt, the purchaser shall report the transaction and pay the use tax on the next filing of the purchaser's return.

Any purchaser who knowingly files an exemption certificate with a retailer in order to purchase tangible personal property, any product transferred electronically, or services with the intent to evade payment of the tax, and fails to timely report the same with the department is guilty of a Class 1 misdemeanor. The secretary of revenue may assess a penalty of up to fifty percent of the tax owed, in addition to the tax owed. No interest may be charged on the penalty.

The seller shall retain the exemption certificate for a period of three years from the date it is filed by the purchaser and provide the exemption certificate to the department upon request.

The secretary may promulgate rules pursuant to chapter 1-26 to adopt forms for exemption certificates.

Source: SL 1993, ch 99; SL 2002, ch 64, § 26; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51, § 24; SL 2010, ch 58, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 49, § 10.
S.D. Codified Laws § 10-4-40 — SD Code / Title 10 / Chapter 4 / Section 10-4-40
Partial exemption--Owner-occupied dwellings of certain disabled veterans
Status: in_force

Two hundred thousand dollars of the full and true value of the total amount of a dwelling or portion thereof classified as owner-occupied pursuant to §§ 10-13-39 to 10-13-40.4 , inclusive, which is owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability, is exempt from property taxation. The veteran shall apply for this partial exemption on a form prescribed by the secretary of revenue. Any application or supporting document for this exemption is confidential.

Any veteran who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to recalculate the taxes based upon the owner-occupied classification and this exemption, and the board may abate or refund the difference in taxes in the same manner set forth in chapter 10-18 .

If the veteran meets all eligibility requirements for this exemption except for the application deadline due to a pending claim for a permanent and total disability rating through the United States Department of Veteran Affairs, the board must abate or refund the difference in taxes accumulated since the effective date of the claim, but not exceeding the previous four years. The abatement or refund of taxes must be made in accordance with chapter 10-18 .

If the director of equalization determines that the veteran receives an exemption for the veteran's dwelling pursuant to this section, the veteran retains that exemption until the property ownership is transferred, the veteran does not occupy the dwelling, or the property has a change in use. If the legal description of property is changed or amended and the veteran continues to reside in the dwelling, the veteran retains the exemption provided by this section.

Source: SL 2007, ch 45, § 1; SL 2008, ch 39, § 1, eff. Nov. 1, 2007; SL 2008, ch 40, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2019, ch 59, § 1; SL 2024, ch 34, § 1; SL 2026, ch 40, § 1.
S.D. Codified Laws § 10-50-44 — SD Code / Title 10 / Chapter 50 / Section 10-50-44
Witnesses not excused by self-incrimination--Evidence produced not used against witness
Status: in_force

No witness under subpoena authorized to be issued by the provisions of this chapter shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against him.

Source: SL 1937, ch 243, § 16; SDC 1939, § 57.3915.
S.D. Codified Laws § 10-47B-26 — SD Code / Title 10 / Chapter 47B / Section 10-47B-26
Remittance of tax on fuel destined for another state but diverted or transferred in-state
Status: in_force

The tax imposed by § 10-47B-10 and not exempted by § 10-47B-19 shall be remitted by the exporter who diverts the fuel to a destination within this state. The party who withdrew the fuel from the terminal at the rack shall pay the tax if the fuel is transferred or sold to another person within this state prior to off - loading in any destination state.

Source: SL 1995, ch 71, § 26; SL 1999, ch 58, § 10.
S.D. Codified Laws § 10-45-112 — SD Code / Title 10 / Chapter 45 / Section 10-45-112
Exemption for nonprofit corporations created for fire protection
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property, any product transferred electronically, and services to any nonprofit corporation created for the purpose of fire protection that is controlled by any political subdivision of this state.

Source: SL 2016, ch 66, § 1.
S.D. Codified Laws § 10-4-26 — SD Code / Title 10 / Chapter 4 / Section 10-4-26
Exemption from property tax penalties of persons serving in armed forces during hostilities
Status: in_force

All persons serving in the armed forces of the United States as that term is defined by S.D. Const., Art. XIII, § 19, during the time when a state of war exists between this and any other nation, or during the period between August 5, 1964, and the date when the Governor by proclamation shall have declared existing hostilities to have ceased, are hereby exempt from the payment of interest and penalty on all real property and manufactured home taxes assessed against such person from the date of his or her entry into the service and for a period of six months after discharge from such service. No exemption may be allowed of any interest or penalty on taxes accumulated or accruing on real estate or manufactured homes transferred of record by such person or persons during the period of their service.

Source: SL 1945, ch 180, § 1; SL 1953, ch 461; SDC Supp 1960, § 57.1004-1; SL 1992, ch 80, § 16.
S.D. Codified Laws § 10-52A-3 — SD Code / Title 10 / Chapter 52A / Section 10-52A-3
Department to administer tax
Status: in_force

The tax imposed by § 10-52A-2 shall be collected and administered by the department.

Source: SL 2002, ch 68, § 4.
S.D. Codified Laws § 10-23-1 — SD Code / Title 10 / Chapter 23 / Section 10-23-1
Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes
Status: in_force

If delinquent special assessments levied in any municipality are certified to the county auditor as provided in title 9, the county auditor shall certify the delinquent special assessments to the treasurer. The delinquent special assessments shall be collected by the treasurer by sale of the real property subject to the special assessment at the next succeeding sale of real property for delinquent taxes. The sale of the real property shall be conducted in the same manner, time, and location as it is for real property being sold for delinquent property taxes.

Source: SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 1992, ch 60, § 2; SL 2018, ch 63, § 74.
S.D. Codified Laws § 10-6-115 — SD Code / Title 10 / Chapter 6 / Section 10-6-115
State-owned public shooting area or game production area assessed and taxed as agricultural land
Status: in_force

Notwithstanding the provisions of § 10-6-112 , any state-owned public shooting area or a state-owned game production area as identified pursuant to § 41-4-8 that is owned and managed by the Department of Game, Fish and Parks shall be assessed and taxed as agricultural land.

Source: SL 2016, ch 57, § 2; SDCL § 10-6-31.6; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-46-17 — SD Code / Title 10 / Chapter 46 / Section 10-46-17
Exemption of motor fuel used for agricultural purposes
Status: in_force

Motor fuel, including kerosene, tractor fuel, natural and artificial gas, liquefied petroleum gas, and distillate, when used for agricultural purposes, is exempt from the tax imposed by this chapter.

For the purposes of this section, agricultural purposes does not include the lighting or heating of any farm residence.

Source: SL 1945, ch 342, § 1; SL 1951, ch 457, §§ 1, 2; SL 1959, ch 439; SDC Supp 1960, § 57.3202-2; SL 1985, ch 89, § 2; SL 1994, ch 96, § 3; SL 2012, ch 67, § 6.
S.D. Codified Laws § 10-45D-10.2 — SD Code / Title 10 / Chapter 45D / Section 10-45D-10.2
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
Status: in_force

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.

If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.

The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.

The secretary may grant an extension of not more than five days for filing a return and remittance.

Unless an extension is granted, penalty or interest under § 10-59-6 shall be paid if a return or remittance is not made on time.

Source: SL 2007, ch 65, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 2.
S.D. Codified Laws § 10-25-40 — SD Code / Title 10 / Chapter 25 / Section 10-25-40
Cancellation of taxes on real property after sale of deed--Reinstatement if deed declared void
Status: in_force

After a county has sold and issued to a purchaser a deed to any real property for which the county has taken tax title, the county auditor shall cancel the taxes levied against the real property before the sale by the county and enter the cancellation on the records of the treasurer. If the tax deed to the county and the county deed to the purchaser is declared void by a court within three years of the execution of the tax deed to the county, the taxes shall be reinstated by the county auditor on the records of the county auditor and the records of the treasurer, and the treasurer shall place a lien against the real property.

Source: SL 1949, ch 427, §§ 1, 2; SL 1953, ch 463; SDC Supp 1960, § 57.11 24-1 ; SL 2018, ch 63, § 152.
S.D. Codified Laws § 10-46-63 — SD Code / Title 10 / Chapter 46 / Section 10-46-63
Exemption for use of certain rodeo services
Status: in_force

There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of services provided by promoters, stock contractors, stock handlers, announcers, judges, and clowns.

Source: SL 1996, ch 85, § 2.
S.D. Codified Laws § 10-50B-11 — SD Code / Title 10 / Chapter 50B / Section 10-50B-11
Master Settlement Agreement monies to be deposited in education enhancement trust fund
Status: in_force

Any money received from the Master Settlement Agreement signed on November 23, 1998, by attorneys general from several states and various tobacco companies shall be deposited in the education enhancement trust fund as provided in S.D. Const., Art. XII, § 6.

Source: SL 2000, ch 66, § 1; SL 2001, ch 152, § 5.
S.D. Codified Laws § 10-11-34 — SD Code / Title 10 / Chapter 11 / Section 10-11-34
Increase in individual assessment--Advance notice required
Status: in_force

No individual assessment of any property owner of the county may be raised without notice in advance to the property owner, except as authorized in subdivision 10-11-26 (3).

Source: SDC 1939, § 57.0406; SL 1957, ch 460; SL 1993, ch 86, § 23; SL 2021, ch 43, § 14.
S.D. Codified Laws § 10-46-74 — SD Code / Title 10 / Chapter 46 / Section 10-46-74
Exemption--Coaches
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts for coaching services performed for youth or amateur sports when the gross receipts for the coaching services total less than four thousand dollars in any calendar year. For purposes of this section, a youth or amateur sport is any sport in which the participants are aged nineteen or younger and do not receive compensation for participation.

Source: SL 2022, ch 33, § 2; SL 2024, ch 39, § 6.
S.D. Codified Laws § 10-50-86 — SD Code / Title 10 / Chapter 50 / Section 10-50-86
Disclosure of information to attorney general--Inter-agency sharing of information
Status: in_force

The secretary may disclose to the attorney general any information received under §§ 10-50-72 to 10-50-92 , inclusive, and requested by the attorney general for purposes of determining compliance with and enforcing the provisions of §§ 10-50-72 to 10-50-92 , inclusive, and chapter 10-50B . The secretary and attorney general shall share with each other the information received under §§ 10-50-72 to 10-50-92 , inclusive, and may share such information with other federal, state, or local agencies only for purposes of enforcement of §§ 10-50-72 to 10-50-92 , inclusive, chapter 10-50B , or corresponding laws of other states.

Source: SL 2003, ch 74, § 15.
S.D. Codified Laws § 10-23-2.1 — SD Code / Title 10 / Chapter 23 / Section 10-23-2.1
Additional notices to owner, special assessment certificate holder, and municipal finance officer
Status: in_force

In addition to the notice required by § 10-23-2 , the treasurer shall send the notice containing the information provided in §§ 10-23-2.5 and 10-23-3 by first class mail or by electronic means to:

(1) Any owner of the real property at the owner's last known address;

(2) Any person holding a special assessment certificate which is a lien upon the real property; and

(3) The municipal finance officer, if the property is located in a municipality.

The treasurer shall mail or transmit electronically the notice at least fourteen days before the day of sale. The treasurer shall certify, on the tax certificate records for that tax year, that notice was given in the manner prescribed by this section.

Source: SL 1984, ch 74, § 1; SL 1985, ch 80, § 1; SL 2010, ch 52, § 2; SL 2012, ch 61, § 5; SL 2018, ch 63, § 76.
S.D. Codified Laws § 10-50D-11 — SD Code / Title 10 / Chapter 50D / Section 10-50D-11
Direct-to-consumer shipping--Other provisions unaffected
Status: in_force

Unless otherwise expressly provided, the penalties or remedies, or both, under §§ 10-50D-9 and 10-50D-10 are in addition to any other penalties and remedies available under any other law of this state. Nothing in §§ 10-50D-9 and 10-50D-10 prohibits the collection of any applicable tax against a person receiving nicotine products in violation of this chapter.

Source: SL 2026, ch 53, § 13.
S.D. Codified Laws § 10-47B-121 — SD Code / Title 10 / Chapter 47B / Section 10-47B-121
Tax report credit available to blender--No refund
Status: in_force

A licensed blender may apply for and obtain a tax report credit in accordance with the provisions of § 10-47B-133 . No refund to a blender is authorized.

Source: SL 1995, ch 71, § 121.
S.D. Codified Laws § 10-1-28.7 — SD Code / Title 10 / Chapter 1 / Section 10-1-28.7
Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor
Status: in_force

All federal taxpayer information is confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with § 10-1-28.8 or 10-1-28.9 .

Source: SL 1978, ch 69, § 2.
S.D. Codified Laws § 10-47B-4.3 — SD Code / Title 10 / Chapter 47B / Section 10-47B-4.3
Ethyl alcohol and methyl alcohol fuel excise tax rate
Status: in_force

The fuel excise tax rate for ethyl alcohol and methyl alcohol fuel is $.14 per gallon.

Source: SL 2015, ch 165, § 9, eff. Apr. 1, 2015.
S.D. Codified Laws § 10-46A-15 — SD Code / Title 10 / Chapter 46A / Section 10-46A-15
Contractor's excise tax license required--Application
Status: in_force

Every contractor or person engaging in a business in this state whose receipts are subject to tax under this chapter shall file with the Department of Revenue an application for a contractor's excise tax license. Every application shall be made upon a form prescribed by the secretary of revenue and shall set forth the name under which the applicant transacts or intends to transact business, the location of the applicant's place or places of business, and such other information as the secretary of revenue may require.

Source: SL 1989, ch 116, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 56, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46B-5 — SD Code / Title 10 / Chapter 46B / Section 10-46B-5
Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts
Status: in_force

If any person, except for a person making an isolated or occasional realty improvement and who does not hold himself out as engaging in the business of making realty improvements, makes a realty improvement without a realty improvement contract and subsequently sells the property containing the realty improvement or the realty improvement at any time subsequent to the commencement of the project and within four years of its completion, the gross receipts from the sale of the realty improvement shall be subject to the excise tax imposed on the gross receipts of contractors engaged in realty improvement contracts. In determining the gross receipts from the sale of such realty improvements when land or land and improvements completed four years prior to sale are included in the sale, land and such improvements shall be valued at cost or fair market value, whichever is greater, and the portion of the gross receipts attributable to land or land and improvements completed four years prior to sale shall be deducted from the sale price.

Source: SL 1979, ch 84, § 12L; SL 1980, ch 100, § 4; SDCL Supp, § 10-46A-5 .
S.D. Codified Laws § 10-46-5.3 — SD Code / Title 10 / Chapter 46 / Section 10-46-5.3
Value of molds and dies
Status: in_force

The value of molds and dies produced in connection with the fabrication or manufacture of other tangible personal property is limited to the cost of materials incorporated in the molds or dies to the extent the cost of such materials have not previously been subjected to sales or use tax.

Source: SL 1992, ch 91, § 2.
S.D. Codified Laws § 10-47B-94 — SD Code / Title 10 / Chapter 47B / Section 10-47B-94
All fuel destined for South Dakota to be reported monthly by out-of-state supplier
Status: in_force

If deemed necessary by the secretary, each out - of - state supplier shall report pursuant to § 10-47B-91 all motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be delivered to a destination within this state and for which the terminal operator issued a bill - of - lading indicating South Dakota as the destination state and any other information reasonably necessary to determine the amount of fuel tax due.

Source: SL 1995, ch 71, § 94; SL 1996, ch 90, § 27.
S.D. Codified Laws § 10-1-34 — SD Code / Title 10 / Chapter 1 / Section 10-1-34
Compilation and reporting of natural resources statistics
Status: in_force

The Department of Revenue shall ascertain, compile, record, and report statistics relative to the natural resources of the state, including school and public lands and waters, for the purpose of promoting the conservation, use, and operation of such resources and to facilitate the collection for state revenue purposes of any royalties derived from such resources as provided for by law.

Source: SDC 1939, § 57.0202; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 18; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-10-13 — SD Code / Title 10 / Chapter 10 / Section 10-10-13
Time for taking appeal
Status: in_force

Any appeal pursuant to § 10-10-11 must be taken within thirty days after the filing of the decision in the office of the board making the same.

Source: SL 1931, ch 255, § 7; SDC 1939, § 57.0417; SL 2021, ch 43, § 12.
S.D. Codified Laws § 10-45-14.7 — SD Code / Title 10 / Chapter 45 / Section 10-45-14.7
Exemption of authorized purchases made with food stamps
Status: in_force

There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P.L. 95-113).

Source: SL 1987, ch 106, § 1.
S.D. Codified Laws § 10-33-16 — SD Code / Title 10 / Chapter 33 / Section 10-33-16
Equalization of assessments--Notice to company--Certification to county auditors
Status: in_force

After the date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessment of each company not subject to the tax imposed by § 10-33-21 and notify each company by mail.

The department shall certify the value finally determined to the county auditor of each county in which the company assessed owns property.

Source: SDC 1939, § 57.1804; SL 1994, ch 73, § 33; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54, § 9.
S.D. Codified Laws § 10-25-17 — SD Code / Title 10 / Chapter 25 / Section 10-25-17
Limitation not applicable to certificates held by county--Time allowed after assignment by county
Status: in_force

The provisions of § 10-25-16 do not apply to tax sale certificates that are held by the county. If any tax certificate is assigned by the county, and if the tax certificate is dated more than four years preceding the date of its assignment, the purchaser of the tax certificate has one year from the date of its assignment to commence a proceeding to procure a tax deed.

Source: SL 1915, ch 294; RC 1919, § 6806; SL 1921, ch 130, § 1; SDC 1939, § 57.1118; SL 2008, ch 37, § 68; SL 2018, ch 63, § 140.
S.D. Codified Laws § 10-59-38 — SD Code / Title 10 / Chapter 59 / Section 10-59-38
Promulgation of rules
Status: in_force

The secretary may promulgate rules pursuant to chapter 1-26 concerning:

(1) The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;

(2) The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;

(3) Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer.

Source: SL 1995, ch 53, § 9; SL 1995, ch 74, § 3.
S.D. Codified Laws § 10-46-39 — SD Code / Title 10 / Chapter 46 / Section 10-46-39
Administration and enforcement--Sales tax procedural and collection provisions applicable
Status: in_force

The secretary of revenue shall enforce and administer this chapter in the same manner and subject to all of the provisions contained in chapter 10-45 . Sections 10-45-22 , 10-45-29 , 10-45-30 , and 10-45-37 to 10-45-45 , inclusive, are by reference incorporated as part of this chapter.

Source: SL 1939, ch 276, § 20; SDC Supp 1960, § 57.4317; SL 1978, ch 70, § 8; SL 1980, ch 99, § 7; SL 1981, ch 106, § 2; SL 2001, ch 56, § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-105 — SD Code / Title 10 / Chapter 47B / Section 10-47B-105
Time for filing exporter's report
Status: in_force

Any report required by § 10-47B-104 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 1995, ch 71, § 105; SL 2011, ch 64, § 12; SL 2013, ch 60, § 14; SL 2017, ch 65, § 26.
S.D. Codified Laws § 10-33-21 — SD Code / Title 10 / Chapter 33 / Section 10-33-21
Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax
Status: in_force

Each telephone company engaged in furnishing and providing telephone and exchange service comprising rental and toll service by means of wired circuits and otherwise shall be taxed on the basis of gross receipts at the rate of four percent. This tax does not apply to any company that does not provide local exchange telephone service to patrons.

However, no telephone company operating in this state may be taxed less than an amount equal to fifty cents per year per telephone serviced.

Source: SL 1955, ch 423, § 1; SDC Supp 1960, § 57.1808; SL 1965, ch 287, § 2; SL 1974, ch 94, § 1; SL 1980, ch 86; SL 2002, ch 58, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 89, § 1; SL 2009, ch 46, § 1; SL 2011, ch 54, § 11.
S.D. Codified Laws § 10-59-22.1 — SD Code / Title 10 / Chapter 59 / Section 10-59-22.1
Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure
Status: in_force

Any taxpayer aggrieved by the denial in whole or in part of a claim for recovery of an allegedly overpaid tax, penalty, or interest, may in writing request a contested case hearing before the secretary. The written hearing request shall be mailed to the department on or before thirty days from the date that notice of denial was mailed to the taxpayer by certified mail, return receipt requested. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters 1-26 and 1-26D .

Source: SL 2009, ch 59, § 2.
S.D. Codified Laws § 10-38-26 — SD Code / Title 10 / Chapter 38 / Section 10-38-26
Surplus above special assessments and expenses returned to utility--Accounting by treasurer
Status: in_force

Any surplus remaining above the special assessment or assessments, charges for keeping, fees for sale, fees for levying on the property and mileage, as allowed by law, shall be returned to the owner; and the treasurer shall, on demand, render an account in writing of the sale and charges.

Source: SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.
S.D. Codified Laws § 10-38-24 — SD Code / Title 10 / Chapter 38 / Section 10-38-24
Special assessment--Delinquent utility--Seizure and advertisement of property
Status: in_force

If any public utility company, subject to taxation pursuant to chapter 10-28 , 10-33 , or 10-35 shall neglect or refuse to pay any special assessment levied against such utility company, the county treasurer, city treasurer, or other officer charged with its collection, whenever such special assessment shall become delinquent, shall collect the same by seizure of engines, cars, rolling stock, and any personal property of such company, in an amount sufficient to pay such special assessment, with accrued penalty and interest and all accrued costs, wherever the same may be found in the county or counties in which such special assessment may have been made and levied, and shall immediately proceed to advertise the same for sale in three public places in the county, or by advertisement in one of the newspapers published in the county where such property is taken, for a period of at least ten days before such sale, stating the time when and place where such property will be sold.

Source: SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002; SL 2021, ch 43, § 19.
S.D. Codified Laws § 10-45D-2 — SD Code / Title 10 / Chapter 45D / Section 10-45D-2
Tax on gross receipts of certain visitor-related businesses
Status: in_force

There is hereby imposed a tax of one and one-half percent on the gross receipts from any lodging establishment, campground, motor vehicle rental, visitor attraction, recreational equipment rental, recreational service, spectator event, and visitor-intensive business. The tax imposed by this section on the gross receipts of any visitor-intensive business shall apply to the gross receipts received by such business during the months of June, July, August, and September. The tax imposed by this section is in addition to any other tax imposed by chapters 10-45 and 10-46 . Tangible personal property, any product transferred electronically, services, and admissions are subject to the tax imposed by this section only if subject to tax by chapters 10-45 and 10-46 .

Source: SL 2002, ch 63, § 2; SL 2008, ch 51, § 63; SL 2009, ch 54, § 1; SL 2009, ch 54, § 2, eff. July 1, 2013; SL 2013, ch 58, § 1.
S.D. Codified Laws § 10-45C-11 — SD Code / Title 10 / Chapter 45C / Section 10-45C-11
Provisions not applicable to matters relating to unresolved audits or paid taxes
Status: in_force

The provisions of § 10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provisions of § 10-45C-9 do not apply to any sales or use taxes already paid or remitted to the state or to taxes collected by the seller.

Source: SL 2005, ch 81, § 3.
S.D. Codified Laws § 10-47B-101 — SD Code / Title 10 / Chapter 47B / Section 10-47B-101
Monthly report required from bulk plant operator
Status: in_force

For the purpose of determining the amount of motor fuel and special fuel tax due, each bulk plant operator shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-103 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 1995, ch 71, § 101; SL 2013, ch 60, § 11.
S.D. Codified Laws § 10-56-23 — SD Code / Title 10 / Chapter 56 / Section 10-56-23
Fees, costs and mileage of sheriff--Certified list--Payment as claim
Status: in_force

On the first day of each month, the treasurer shall furnish the sheriff with a certified list of the fees, costs, and mileage provided for in § 10-56-22 , and the sheriff shall file this list with the county auditor as a bill against the county to be audited and paid as other claims against the county.

Source: SL 1982, ch 107, § 23.
S.D. Codified Laws § 10-45-103 — SD Code / Title 10 / Chapter 45 / Section 10-45-103
Application for extension permit--Permit nontransferable
Status: in_force

Any business desiring an extension pursuant to §§ 10-45-99 to 10-45-107 , inclusive, shall apply for a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A separate application shall be made and submitted for each project. Upon approval of the application, the secretary shall issue a permit entitling the applicant to an extension as provided by §§ 10-45-99 to 10-45-107 , inclusive. The permit or extension is not assignable or transferable.

Source: SL 2001, ch 57, § 6.
S.D. Codified Laws § 10-46-9 — SD Code / Title 10 / Chapter 46 / Section 10-46-9
Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail
Status: in_force

The use in this state of tangible personal property including containers, labels and shipping case thereof which is intended shall, by means of fabrication, compounding or manufacture become a part of other tangible personal property intended to be sold ultimately at retail within or without the State of South Dakota, is hereby specifically exempted from the tax imposed by this chapter. The term tangible personal property shall be construed to include without limiting the meaning of said term, raw material and newspaper print.

Source: SL 1939, ch 276, § 4 (7); SL 1943, ch 303; SDC Supp 1960, § 57.4304 (6).
S.D. Codified Laws § 10-47B-83 — SD Code / Title 10 / Chapter 47B / Section 10-47B-83
Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing
Status: in_force

The secretary may require a licensee to replace or increase the amount of the security or bond, if at any time in the secretary's opinion the tax revenues are not adequately protected under the existing security or bond. Reasons for such action include:

(1) The reduction of a bond or security whether by judgment rendered, payment made, or otherwise;

(2) The secretary's judgment that any surety on a bond becomes unsatisfactory or discontinues conducting business within this state;

(3) The secretary's judgment that because of taxpayer reporting or payment delinquencies, or issuance of checks against insufficient funds or with no account, the state's tax revenues may be jeopardized. Each check issued against insufficient funds or with no account or each delinquency is a separate incident and is subject to additional security in accordance with the schedule in this section. The increase in security shall remain in effect until the taxpayer has filed returns and remitted tax payments on time for twelve consecutive months; or

(4) The cancellation of a bond by a surety or the withdrawal of security by a licensee.

In such cases, the secretary shall notify the licensee in writing of the increased or replacement security requirements. The licensee shall have thirty days from the date of written notification by the secretary to provide evidence of the replacement or supplemental security to the secretary. Failure of the licensee to provide such evidence shall be cause for the secretary to immediately cancel the license and send written notification of the cancellation to the licensee. After the cancellation, the licensee has thirty days in which to submit a written request to the secretary for an administrative hearing to review the cancellation.

Source: SL 1995, ch 71, § 83; SL 1999, ch 58, § 36.
S.D. Codified Laws § 10-28-25 — SD Code / Title 10 / Chapter 28 / Section 10-28-25
Promulgation of rules concerning leased property
Status: in_force

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the assessment and reporting of leased property.

Source: SL 1995, ch 53, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-27-8 — SD Code / Title 10 / Chapter 27 / Section 10-27-8
Costs in action for recovery of property sold for taxes
Status: in_force

Costs in such action or proceeding shall be allowed according to determination of the issues as litigated and in the amounts prescribed by statute relating to costs generally in circuit and Supreme Courts.

Source: SL 1893, ch 160, § 1; RPolC 1903, § 2225; RC 1919, § 6824; SDC 1939, § 57.0902.
S.D. Codified Laws § 10-47B-1.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-1.1
Point or location of sale or transfer
Status: in_force

For purposes of the enforcement of this chapter, the point or location of a sale or transfer of fuel shall be at the location the fuel is delivered to the purchaser, transferee, or the person acting on behalf of the purchaser or transferee unless the point or location of sale or transfer is otherwise clearly indicated on the sale's invoice.

Source: SL 1999, ch 58, § 51.
S.D. Codified Laws § 10-47B-66 — SD Code / Title 10 / Chapter 47B / Section 10-47B-66
Liquid petroleum gas user's license required
Status: in_force

Any person acting in this state as a liquid petroleum gas user shall be licensed as a liquid petroleum gas user.

Source: SL 1995, ch 71, § 66; SL 1999, ch 58, § 29.
S.D. Codified Laws § 10-6-134 — SD Code / Title 10 / Chapter 6 / Section 10-6-134
10-6-134. Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation
Status: in_force

There is hereby established the Agricultural Land Assessment Implementation and Oversight Advisory Task Force. The task force consists of the following fourteen members:

(1) The speaker of the House of Representatives shall appoint four members of the House of Representatives. The speaker shall appoint members in a manner that is proportional to a party's representation in the House of Representatives, except the speaker shall appoint at least one member from the minority party in the House of Representatives;

(2) The speaker of the House of Representatives shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background;

(3) The president pro tempore of the Senate shall appoint four members of the Senate. The president pro tempore shall appoint members in a manner that is proportional to a party's representation in the Senate, except the president pro tempore shall appoint at least one member from the minority party in the Senate; and

(4) The president pro tempore of the Senate shall appoint three members of the general public, at least one of the members shall have an agricultural background and at least one of the members shall have a business background.

The speaker of the House of Representatives and president pro tempore of the Senate before the close of each regular session of the Legislature held in odd-numbered years shall appoint members to the task force for a term of two years. If there is a vacancy on the task force, the vacancy shall be filled in the same manner as the original appointment.

The task force shall advise the department regarding the rules promulgated by the department to administer the provisions concerning the assessment and taxation of agricultural lands and shall review the implementation of the provisions of law concerning the assessment and taxation of agricultural land. The task force shall report to the Senate and House of Representatives and may submit a copy of its report to the Governor. The task force may present draft legislation and policy recommendations to the Legislative Research Council Executive Board.
S.D. Codified Laws § 10-47B-82 — SD Code / Title 10 / Chapter 47B / Section 10-47B-82
Form of security other than bond
Status: in_force

Other security used pursuant to § 10-47B-80 shall be in the form of money or negotiable instruments assigned in writing to the department. The applicant is entitled to any interest accumulations accruing to negotiable instruments.

Source: SL 1995, ch 71, § 82.
S.D. Codified Laws § 10-46B-11 — SD Code / Title 10 / Chapter 46B / Section 10-46B-11
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
Status: in_force

If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corporate officers, member-managers or managers of limited liability companies, or partners of partnerships that control, supervise, or are charged with the responsibility of filing the returns or remitting tax payments are personally liable for the failure. The dissolution of a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership does not discharge an officer, member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership to file a return or remit the tax due. The sum due for the liability may be assessed and collected as provided by law.

If the corporate officers, limited liability company member-managers or managers, or partners elect not to be personally liable for the failure to file the required returns or to pay the tax due, the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership must provide the Department of Revenue with a surety bond or certificate of deposit as security for payment of any tax that may become due. The bond or certificate of deposit provided for in this section must be in an amount equal to the estimated annual gross receipts multiplied by the applicable sales or excise tax rate. This section does not apply to elected or appointed officials of a municipality if bonded pursuant to § 9-14-6 .

Source: SL 1981, ch 105; SL 1982, ch 120, § 1; SDCL Supp, § 10-46A-13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2009, ch 49, § 6; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 33, § 56.
S.D. Codified Laws § 10-13-35.9 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.9
Rural fire district--Increase of revenue payable from real property taxes--Limitations
Status: in_force

The rural fire district may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with § 10-13-35.8 utilizing any unused index factor or reduced amount of revenue payable from property taxes for the prior three years. However, such an amount may not exceed the prior three year index factor total or ten percent, whichever is less.

Source: SL 2004, ch 85, § 3.
S.D. Codified Laws § 10-45-14.10 — SD Code / Title 10 / Chapter 45 / Section 10-45-14.10
Exemption of certain drugs
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of drugs as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the drugs are prescribed by prescription, dispensed, or administered by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist.

Source: SL 2003, ch 61, § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-22-53 — SD Code / Title 10 / Chapter 22 / Section 10-22-53
Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue
Status: in_force

If any mobile home taxes or taxes on a building on a leased site are levied against any person, and the taxes are not paid within the time prescribed by law, the treasurer may enforce the collection of the taxes by a civil action in the circuit court for the county. The venue of the action shall remain in the county where the tax is of record regardless of the residence of the parties and the action may be maintained against nonresidents of the state.

Source: SL 1915, ch 296, § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291; SL 1992, ch 80, § 201; SL 2018, ch 63, § 64.
S.D. Codified Laws § 10-65-5.1 — SD Code / Title 10 / Chapter 65 / Section 10-65-5.1
Registration and remittance--Timeframe
Status: in_force

A marketplace provider who meets the criteria in § 10-65-5 is not required to register and remit the tax under the provisions of chapters 10-45 and 10-52 , prior to the first day of the first month that begins at least thirty days after meeting the criteria.

Source: SL 2025, ch 55, § 2.
S.D. Codified Laws § 10-45-12.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-12.1
Services specifically exempt from tax
Status: in_force

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.
S.D. Codified Laws § 10-12-14 — SD Code / Title 10 / Chapter 12 / Section 10-12-14
County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities
Status: in_force

In all municipalities, twenty - five percent of the money raised by the levy made pursuant to § 10-12-13 within said municipalities shall be paid by the county treasurer to the treasurer of said municipality to be expended by the governing body of said municipality for bridge and street purposes within said municipality.

Source: SL 1953, ch 29, § 4; SL 1957, ch 29, § 4; SDC Supp 1960, § 57.0505-1; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-45-13.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-13.1
Exemption of membership organizations
Status: in_force

Membership organizations, major group 86, as 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 tax imposed by this chapter on receipts from sales of services by them and their membership fees. This exemption does not apply to the tax imposed upon the gross receipts of sales of tangible personal property or any product transferred electronically by such organizations. This section does not exempt the gross receipts of a retailer which are the result of sales to organizations in major group 86 or exempt such organizations from payment of use tax on goods and services used in the conduct of their activities.

Source: SL 1981, ch 104; SL 1988, ch 108, § 5; SL 2008, ch 51, § 18.
S.D. Codified Laws § 10-61-3 — SD Code / Title 10 / Chapter 61 / Section 10-61-3
Refund request submission--Interest
Status: in_force

Any person requesting a refund pursuant to §§ 10-61-1 to 10-61-6 , inclusive, shall submit a request for a refund on a form provided by the Department of Revenue. The request shall be submitted pursuant to § 10-59-19 . No interest may be paid on the refund amount.

Source: SL 2005, ch 86, § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-4-5 — SD Code / Title 10 / Chapter 4 / Section 10-4-5
Valuation of land containing artesian well
Status: in_force

The land upon which any artesian well is located shall not be assessed at any greater value by reason of such improvement, but such land shall be assessed the same as other lands in that locality of the same general character not irrigated or watered by artesian wells.

Source: SL 1897, ch 28, § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312.
S.D. Codified Laws § 10-29-15 — SD Code / Title 10 / Chapter 29 / Section 10-29-15
Allocation of tax proceeds to airports
Status: in_force

The taxes imposed by this chapter shall be allocated by the secretary of revenue to the airports where such airline companies make regularly scheduled landings and shall be used exclusively by such airports for airport purposes as determined by the local airport governing body and approved by the Department of Transportation. Allocation shall be as follows:

(1) Twenty-five percent of the total tax assessed from each airline company shall be allocated equally to each airport in this state served by such airline company;

(2) Seventy-five percent of the total tax assessed to each airline company shall be allocated to each airport in this state served by each airline company on the basis which that ratio of total tonnage of passengers, mail, express, and freight first received and finally discharged at each airport in this state by such airline company during the preceding calendar year bears to the total tonnage of passengers, mail, express and freight first received and finally discharged at all airports in this state served by such airline company during the preceding calendar year.

Source: SL 1961, ch 449, § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45A-6 — SD Code / Title 10 / Chapter 45A / Section 10-45A-6
Refund amounts--Multiple-member households
Status: in_force

The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person is determined as follows:

(1) If household income is twenty-three thousand two hundred sixty-five dollars or less, a sum equal to two times the pro rata share of each eligible claimant determined pursuant to § 10-45A-13 , not to exceed one thousand dollars; and

(2) If household income is more than twenty-three thousand two hundred sixty-five dollars, no refund.

Source: SL 1974, ch 89, § 3 (2); SL 1978, ch 79, § 2; SL 1988, ch 96, § 4; SL 1989, ch 93, § 4; SL 1990, ch 81, § 4; SL 2000, ch 53, § 4; SL 2002, ch 57, § 7; SL 2006, ch 42, § 7; SL 2008, ch 59, § 7; SL 2012, ch 65, § 7, eff. Mar. 20, 2012; SL 2013, ch 47, § 7, eff. Mar. 6, 2013; SL 2014, ch 56, § 7, eff. Mar. 26, 2014; SL 2016, ch 60, § 7, eff. Feb. 25, 2016; SL 2018, ch 62, § 7, eff. Feb. 8, 2018; SL 2019, ch 63, § 7, eff. Mar. 27, 2019; SL 2020, ch 33, § 7, eff. Mar. 16, 2020; SL 2021, ch 48, § 7, eff. Mar. 25, 2021; SL 2022, ch 31, § 8, eff. Mar. 18, 2022; SL 2023, ch 31, § 7, eff. Feb. 9, 2023; SL 2024, ch 37, § 7, eff. Feb. 15, 2024; SL 2025, ch 48, § 4, eff. Mar. 11, 2025; SL 2026, ch 37, § 8.
S.D. Codified Laws § 10-46A-3 — SD Code / Title 10 / Chapter 46A / Section 10-46A-3
Total contract price as basis of tax--Purchased materials
Status: in_force

The tax imposed by this chapter applies to the total contract price including all labor and materials. Materials include those purchased by the contractor and those purchased by the person who let the contract or his designee.

Source: SL 1979, ch 84, § 12E; SL 1980, ch 100, § 3; SL 1984, ch 92, § 4.
S.D. Codified Laws § 10-50C-14 — SD Code / Title 10 / Chapter 50C / Section 10-50C-14
Resale of cigars prohibited--Violation as misdemeanor
Status: in_force

Cigars shipped to any person in this state pursuant to this chapter may only be used for personal use and may not be resold. It is a Class 1 misdemeanor for any person to resell or attempt to resell any cigar obtained pursuant to the provisions of this chapter.

Source: SL 2021, ch 52, § 14, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-25-19 — SD Code / Title 10 / Chapter 25 / Section 10-25-19
Acts constituting commencement and completion of proceedings to procure tax deed
Status: in_force

Commencement of a proceeding as provided in §§ 10-25-16 to 10-25-18 , inclusive, means any act done or record made by or for the certificate holder indicating that a proceeding has been commenced. Completion of a proceeding used in §§ 10-25-16 to 10-25-18 , inclusive, means the completed service and filing of proof of service in the office of the treasurer which starts the running of the sixty days allowed for redemption.

Source: SDC 1939, § 57.1118; SL 2008, ch 37, § 70; SL 2018, ch 63, § 142.
S.D. Codified Laws § 10-43-25.6 — SD Code / Title 10 / Chapter 43 / Section 10-43-25.6
Receipts from securities used to maintain reserves against deposits included in numerator
Status: in_force

Notwithstanding the provisions of § 10-43-25.5 , receipts from securities used to maintain reserves against deposits to meet federal and state reserve requirements shall be included in the numerator specified in § 10-43-25.1 based on the ratio that the deposits in South Dakota bear to total deposits everywhere during the tax period.

Source: SL 1977, ch 96, § 15 (1); SL 2014, ch 61, § 10, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-62-4 — SD Code / Title 10 / Chapter 62 / Section 10-62-4
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
Status: in_force

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.

If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.

The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.

The secretary may grant an extension of not more than five days for filing a return and remittance.

Unless an extension is granted, penalty or interest under § 10-59-6 shall be paid if a return or remittance is not made on time.

Source: SL 2007, ch 69, § 4; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 10.
S.D. Codified Laws § 10-18A-10 — SD Code / Title 10 / Chapter 18A / Section 10-18A-10
10-18A-10. 10-18A-10.Signing of refund claim--Delivery to proper officer
Status: in_force

Any claim for refund shall be signed and delivered to any officer authorized to take acknowledgments, or the county auditor or his deputy in the county where the real property is located.
S.D. Codified Laws § 10-22-17 — SD Code / Title 10 / Chapter 22 / Section 10-22-17
Seizure without moving property--Notice filed with register of deeds
Status: in_force

If the property consists of bulky materials or property which cannot be practicably or conveniently moved, the sheriff may hold and sell the materials and property at the place where it is located. In this case, the sheriff, in addition to the service and notice specified in § 10-22-16 , shall file a copy of the notice of levy in the office of the register of deeds of the county, stating:

(1) The name of the person against whom the distress warrant was issued;

(2) The description of the property;

(3) The amount of the tax claim; and

(4) A description of the real property where the property is located.

Source: SDC 1939, § 57.1016; SL 2018, ch 63, § 47.
S.D. Codified Laws § 10-50-105 — SD Code / Title 10 / Chapter 50 / Section 10-50-105
Provider of roll-your-own machine is cigarette manufacturer--Exception
Status: in_force

Any person that maintains or provides a machine that enables any consumer to process tobacco or any product that is made or derived from tobacco into a roll or tube is deemed to be a manufacturer of cigarettes. This includes a person who owns or possesses an automated roll-your-own machine that is used to make cigarettes, but does not include a person who owns or possesses a roll-your-own machine and uses the machine in the person's residence solely to make cigarettes for his or her own personal use or for the personal use of other individuals who reside at the residence.

The product produced by a roll-your-own machine as described in this section is deemed to be a cigarette that was sold to a consumer for purposes of this chapter and chapter 10-50B . The product produced by the machine shall comply with the provisions of chapter 34-49 by July 1, 2014.

Source: SL 2012, ch 74, § 1; SL 2014, ch 65, § 6.
S.D. Codified Laws § 10-9-10 — SD Code / Title 10 / Chapter 9 / Section 10-9-10
Tax immediately payable--Deferred payment--Action on delinquencies
Status: in_force

On May first, after the tax as computed as prescribed in § 10-9-9 has been assessed, one - half of the unpaid real estate tax is delinquent. However, any real estate tax totaling fifty dollars or less shall be paid in full on or before April thirtieth. If the other half of the real estate tax is not paid on or before October thirty - first of that year, that portion of the unpaid real estate tax is delinquent. If a mobile home is registered after October thirty - first, the taxes for that year shall be paid within thirty days. Any delinquent tax immediately becomes subject to the provisions of §§ 10-9-12 , 10-9-13 , and 10-9-13.1 .

Source: SL 1961, ch 450, § 8; SL 1972, ch 57, § 2; SL 1985, ch 71, § 2; SL 1990, ch 75; SL 1999, ch 46, § 1.
S.D. Codified Laws § 10-18-11 — SD Code / Title 10 / Chapter 18 / Section 10-18-11
Credit to county for state tax abated or refunded
Status: in_force

Whenever any state tax is so ordered abated or refunded, the county shall be entitled to proper credit therefor in its account with the state.

Source: SL 1917, ch 130, § 6; RC 1919, § 6818; SDC 1939, § 57.0804.
S.D. Codified Laws § 10-56-10 — SD Code / Title 10 / Chapter 56 / Section 10-56-10
Service of distress warrant--Notice of levy
Status: in_force

The warrant is deemed executed by serving a copy of it together with the notice of levy on the owner of the property or, if the owner cannot be conveniently found, by serving a copy of it on the person from whose possession the property is taken or by mailing copies of the warrant to the last known address of the owner. If no one in possession can be found, nor an address of the owner can be ascertained, then the warrant shall be executed by seizure of the property and by posting a copy of the distress warrant and the notice of levy on the bulletin board established pursuant to § 17-3-1 .

Source: SL 1982, ch 107, § 10; SL 2008, ch 37, § 120.
S.D. Codified Laws § 10-11-27 — SD Code / Title 10 / Chapter 11 / Section 10-11-27
Complaint to local board required before consideration by county board
Status: in_force

No complaint concerning property assessed in any district having a local board of equalization shall be considered unless it has first been made to such local board, except a nonresident owner or nonresident taxpayer of the taxing district may be heard without such original complaint.

Source: SDC 1939, § 57.0409; SL 2002, ch 51, § 5.
S.D. Codified Laws § 10-38-27 — SD Code / Title 10 / Chapter 38 / Section 10-38-27
Return to utility of property not sold for want of bidders
Status: in_force

If the property so distrained and seized cannot be sold for want of bidders, the treasurer shall return a statement of the fact, and return the property to the possession of the public utility company from which the same was taken and such tax shall be returned as unpaid.

Source: SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.
S.D. Codified Laws § 10-36-5 — SD Code / Title 10 / Chapter 36 / Section 10-36-5
Annual report of electric energy subject to taxation apportioned to counties and school districts
Status: in_force

On February fifteenth of each year, each retail company on behalf of itself and its wholesale power supplier shall file with the secretary of revenue on forms prescribed by the secretary a report of the number of kilowatt hours of retail and wholesale electric energy subject to taxation pursuant to this chapter apportioned to each county and school district in proportion to electric energy delivered at retail. The report shall be sworn to and verified by an officer of the retail company.

Source: SL 1941, ch 363, § 2; SDC Supp 1960, § 57.19B02; SL 1987, ch 92, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2012, ch 66, § 4.
S.D. Codified Laws § 10-45-16.5 — SD Code / Title 10 / Chapter 45 / Section 10-45-16.5
Exemption of soil amendments--Qualification
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the sale of any soil amendment, as defined in § 38-19A-1 , provided five hundred pounds or more of any one of these products is sold in a single sale to be used exclusively for agricultural purposes.

Source: SL 2026, ch 52, § 1.
S.D. Codified Laws § 10-45-94 — SD Code / Title 10 / Chapter 45 / Section 10-45-94
Exemption for gross receipts from direct mail service
Status: in_force

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by a direct mail service for the cost of United States postage paid by the direct mail service if the cost of postage, including any markup that is reasonable and customary in the seller's industry, is listed by the direct mail service as a separate line item on the customer's bill.

For the purposes of this section, a direct mail service is any business that prepares direct mail.

Source: SL 1998, ch 69, § 1; SL 2010, ch 59, § 1.
S.D. Codified Laws § 10-6-103 — SD Code / Title 10 / Chapter 6 / Section 10-6-103
One mill defined--Substitution
Status: in_force

The term, one mill, wherever it is used in this code means "one dollar per thousand dollars of taxable valuation." The Code Commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute "one dollar per thousand dollars of taxable valuation" and derivatives thereof for the term, one mill, and its derivatives.

Source: SL 1988, ch 94, § 4; SDCL § 10-6-1.2; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-22-60 — SD Code / Title 10 / Chapter 22 / Section 10-22-60
Taxes, penalties, and interest subject to reciprocal enforcement
Status: in_force

The term, taxes, as used in §§ 10-22-59 and 10-22-61 means:

(1) Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;

(2) Any and all penalties lawfully imposed pursuant to a taxing statute; and

(3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

Source: SL 1953, ch 478, § 2; SDC Supp 1960, § 57.1029; SL 2018, ch 63, § 71.
S.D. Codified Laws § 10-1-3 — SD Code / Title 10 / Chapter 1 / Section 10-1-3
Secretary's full time service required--Annual report to Governor--Oath and bond
Status: in_force

The secretary of revenue shall devote full time to the performance of the duties of the office and may hold no other office or position of profit. The secretary shall be paid a salary to be determined by law. The secretary shall make an annual report to the Governor in the manner provided by law for annual reports of state officers. Before entering upon the discharge of the duties of the office, the secretary shall take and subscribe the oath required by section 3 of article XXI of the Constitution and give bond to the state in the penal sum of five thousand dollars conditioned for the faithful performance of the duties of the office and for an accounting of all money and other property coming into the secretary's hands or under the secretary's control. The secretary shall file the bond with the secretary of state. The form of the bond shall be approved by the attorney general and the sufficiency of the bond by the Governor. The premium for the bond shall be paid by the state.

Source: SL 1955, ch 246, § 3; SDC Supp 1960, § 57.01A03; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-4-2.5 — SD Code / Title 10 / Chapter 4 / Section 10-4-2.5
Transfer or reassignment of manufactured home classed as real property--Affidavit requirement
Status: in_force

Any transfer or reassignment of a manufactured home classified as real property pursuant to § 10-4-2.4 shall be accompanied by an affidavit, issued by the county treasurer of the county in which the manufactured home is assessed, stating the real property taxes that are due and payable at the time of transfer have been paid in full. No title may be transferred unless the real property taxes under §§ 10-9-3 and 10-21-4 are paid.

Source: SL 1997, ch 52, § 2; SL 2018, ch 59, § 1.
S.D. Codified Laws § 10-52B-12 — SD Code / Title 10 / Chapter 52B / Section 10-52B-12
Exemption--Construction work entered into prior to tax
Status: in_force

No gross receipts tax imposed or increased pursuant to this chapter may be levied on materials incorporated in construction work related to construction contracts bid or entered into on or before the effective date of the tax imposition or tax increase.

Source: SL 2026, ch 55, § 16.
S.D. Codified Laws § 10-46A-12 — SD Code / Title 10 / Chapter 46A / Section 10-46A-12
Contracts and bills--Excise and use taxes as separate line item--Collection
Status: in_force

A contractor may list the contractor's excise tax and any use tax imposed under chapter 10-45 , 10-46 , 10-52 , or 10-52B , as a separate line item on all contracts and bills, both for public and private entities. The line item for excise and use taxes is a part of the contractor's total bill and is collectible from all entities, both public and private.

Source: SL 1980, ch 100, § 10; SL 1988, ch 120, § 1; SL 2026, ch 55, § 2.
S.D. Codified Laws § 10-3-5 — SD Code / Title 10 / Chapter 3 / Section 10-3-5
Term of office of director--Dismissal--Subsequent terms--Vacancies in office
Status: in_force

The term of office of the director of equalization shall commence upon appointment and may be terminated for cause as provided in § 3-17-6 upon recommendation of the appointing governing body after hearing upon not less than ten days' notice. However, the board of county commissioners may dismiss the director of equalization without cause during the first year of such appointment. After the first year of such appointment, no person is qualified to serve unless such person holds an appropriate certificate issued by the Department of Revenue. Vacancies in office shall be filled in the same manner as the original appointment is made.

Source: SL 1957, ch 477, § 2; SDC Supp 1960, § 57.03A02; SL 1974, ch 87, § 3; SL 1976, ch 87, § 14; SL 1993, ch 77; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-52A-14 — SD Code / Title 10 / Chapter 52A / Section 10-52A-14
Issuance of bonds--Use of proceeds of bonds
Status: in_force

Any municipality imposing a tax pursuant to this chapter may issue municipal non - ad valorem tax revenue bonds pursuant to this section and chapter 6-8B in anticipation of the collection of the taxes. The bonds shall be payable solely from the collections of the taxes imposed by the municipality under this chapter, as determined by the governing body. The governing body shall, in the resolution or ordinance authorizing the bonds, agree that it will continue to impose and collect the taxes so long as the bonds are outstanding. The governing body shall also pledge so much of the collections of the taxes as may be necessary to pay the principal premium and interest on the bonds and to maintain any debt service reserve established for the bonds. The proceeds of the bonds may be used for land acquisition, the funding of public ambulances and medical emergency response vehicles, public hospitals or nonprofit hospitals with fifty or fewer licensed beds and other public health care facilities or nonprofit health care facilities with fifty or fewer licensed beds, capital asset acquisition and capital improvements, to establish a debt service reserve fund for the bonds and to pay not more than one year's capitalized interest on the bonds. If the proceeds of the tax imposed by this chapter are pledged to payment of the bonds, the land acquisition and capital improvements financed with the proceeds of the bonds shall relate to the purposes enumerated in § 10-52A-2 .

No election is required to authorize the issuance of municipal non - ad valorem tax revenue bonds. The bonds shall be issued and sold as provided in chapter 6-8B .

Source: SL 2002, ch 68, § 16.
S.D. Codified Laws § 10-11-8 — SD Code / Title 10 / Chapter 11 / Section 10-11-8
Power of state department to direct addition of omitted property--Procedure
Status: in_force

Nothing in §§ 10-11-2 to 10-11-7 , inclusive, shall in any manner deprive the Department of Revenue or its proper official of the right to require county auditors to place upon the assessment rolls omitted property which may have escaped assessment and taxation in the current or previous years, and in which event the procedure prescribed in said sections shall be followed by the county auditor upon receiving proper information and order from the secretary of revenue.

Source: SDC 1939, § 57.0346; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45C-12 — SD Code / Title 10 / Chapter 45C / Section 10-45C-12
Effectiveness of provisions of §10-45C-9--Requirements--Tolling of statute of limitations
Status: in_force

Absent the seller's fraud or intentional misrepresentation of a material fact, the provisions of § 10-45C-9 are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months from the date of the seller's original registration. The state's statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period.

Source: SL 2005, ch 81, § 4.
S.D. Codified Laws § 10-45D-13 — SD Code / Title 10 / Chapter 45D / Section 10-45D-13
Promulgation of rules
Status: in_force

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:

(1) Licensing, including bonding and filing license applications;

(2) The filing of returns and payment of the tax;

(3) Determining the application of the tax and exemptions;

(4) Taxpayer record-keeping requirements; and

(5) Determining auditing methods.

Source: SL 2002, ch 63, § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-1-30 — SD Code / Title 10 / Chapter 1 / Section 10-1-30
Allocation of funds from taxes and license on petroleum products
Status: in_force

The allocation of funds from the net collections of taxes and licenses on all petroleum products shall be made by the state treasurer in the manner and in the amounts prescribed by law.

Source: SL 1943, ch 257, § 5; SDC Supp 1960, § 55.27A01 (2).
S.D. Codified Laws § 10-13-39.3 — SD Code / Title 10 / Chapter 13 / Section 10-13-39.3
Ownership requirements for classifying dwellings as owner-occupied
Status: in_force

For the purposes of §§ 10-13-39 and 10-13-40 , an owner shall be the owner of the owner-occupied dwelling as recorded by the director of equalization in the county where the dwelling is located. A joint tenant, an owner of a life estate, a partner, a person owning an interest in a limited liability company, a person owning an interest in a corporation, a vendee of a contract for deed, or a beneficiary of a trust is considered to be an owner.

An owner may claim a credit only on the single-family dwelling used as a principal residence. An owner may have more than one parcel of land classified as owner-occupied if the additional parcel is contiguous to the parcel containing the owner-occupied house. Each parcel that is contiguous, under the same ownership and used as one property shall be considered as owner-occupied. A property is also considered contiguous if separated by a street or alley from the parcel containing the owner-occupied house.

If the dwelling is occupied by a parent of the owner, the parent is considered the owner and occupant of the single-family dwelling. If the dwelling is occupied by an adult with a disability, and the parent of the adult with a disability is the owner, the adult with a disability is considered the owner and occupant of the single-family dwelling.

The owner or a legal representative of the owner may sign for signature purposes on the certification of an owner-occupied dwelling. For the purposes of this section, adult with a disability means any person who receives or is qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Security Act, as amended to January 1, 2008.

Source: SL 2017, ch 64, § 1; SL 2021, ch 47, § 1.
S.D. Codified Laws § 10-3-12 — SD Code / Title 10 / Chapter 3 / Section 10-3-12
Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath
Status: in_force

The county director of equalization and each of the director's deputies shall, within ten days of appointment, file with the county auditor the oath of office and a bond, payable to the county, with one or more sufficient sureties, in a penal sum fixed by the board of county commissioners, to be approved by the board of county commissioners, and conditioned that the director or deputy will diligently, faithfully, and impartially perform the duties of the office. The director and each deputy shall take and subscribe on such bond the following oath:

I, _____________, do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of South Dakota, that I will faithfully, impartially, and honestly discharge the duties of my office as (director of equalization)(assessor)(deputy), particularly that I will assess all property assessed by me at its true cash value according to my best knowledge and judgment, so help me God.

Subscribed and sworn to before me this ________ day of ________, 20______.

If any person so appointed fails to give the bond, or fails to take the required oath within the time prescribed, such failure constitutes a refusal to serve.

Source: SL 1897, ch 28, § 29; SL 1899, ch 40, § 2; RPolC 1903, § 2088; SL 1913, ch 283; RC 1919, § 5978; SDC 1939, § 57.0306; SL 1989, ch 82, § 7; SL 2008, ch 37, § 27.
S.D. Codified Laws § 10-10-14 — SD Code / Title 10 / Chapter 10 / Section 10-10-14
Petition and special election on township resurvey for tax purposes
Status: in_force

Whenever one - fourth of the freeholders of any township shall petition so to do, the township board of supervisors shall call a special election, to be held in connection with the next regular township election, at which shall be submitted to the voters of the township the question, "Shall this township be resurveyed for taxation purposes?"

Source: SL 1911, ch 240, § 1; RC 1919, § 6052; SL 1923, ch 293; SDC 1939, § 58.0204.
S.D. Codified Laws § 10-45-14.12 — SD Code / Title 10 / Chapter 45 / Section 10-45-14.12
Exemption of certain medical devices
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of any medical device, as that term is defined in this section, to the extent used by humans, if the medical device is prescribed by prescription by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist. The term, medical device, means any instrument, apparatus, implement, contrivance, or other similar or related article, including a component, part, or accessory, that is prescribed for use on a single patient and that is:

(1) Recognized in the official National Formulary, or the United States Pharmacopoeia, or any supplement to them;

(2) Intended for use in the diagnosis of disease or other conditions, or in the cure, mitigation, treatment, detection, or prevention of disease, of the human body; or

(3) Intended to affect the structure or any function of the human body, and that does not achieve any of its primary intended purposes through chemical action within or on the human body and that is not dependent upon being metabolized for the achievement of any of its primary intended purposes.

A medical device is not durable medical equipment, mobility enhancing equipment, or a prosthetic device.

Source: SL 2003, ch 61, § 8.
S.D. Codified Laws § 10-43-30 — SD Code / Title 10 / Chapter 43 / Section 10-43-30
Time for filing annual return and paying tax--Penalty and interest for delinquency
Status: in_force

Each taxpayer shall file a return for the tax year, and pay any tax imposed by this chapter, within fifteen days after the taxpayer's federal income tax return is due.

Any return not filed by the due date or tax not paid by the due date is delinquent and bears penalty and interest as provided in § 10-59-6 .

Source: SDC 1939, § 57.2701; SL 1977, ch 96, § 17; SL 1983, ch 80, § 1; SL 1985, ch 85; SL 1988, ch 105; SL 1993, ch 96, § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 50, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2016, ch 62, § 10.
S.D. Codified Laws § 10-46-59 — SD Code / Title 10 / Chapter 46 / Section 10-46-59
Inapplicability of tax
Status: in_force

The tax imposed by § 10-46-58 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution.

Source: SL 1996, ch 83, § 6; SL 2004, ch 94, § 13.
S.D. Codified Laws § 10-12-16 — SD Code / Title 10 / Chapter 12 / Section 10-12-16
Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited
Status: in_force

Any unexpended balance remaining in any road, highway, or bridge fund of the county may, at the end of the fiscal year be transferred to the county highway and bridge reserve fund established in § 10-12-13 . Any money in said fund, not necessary for the purpose of matching federal aid grants heretofore made or for the current year may be expended for laying out, marking, constructing, reconstructing, and maintaining any roads and any bridges on the county secondary federal aid system under the jurisdiction of the board of county commissioners, or such funds may be allowed to accumulate as a reserve fund and be used for future improvement and construction of public highways and bridges. No part of such fund shall revert to the general funds of the county nor shall any of said funds be used for any other purpose than for highway or bridge purposes as provided herein.

Source: SL 1951, ch 35, §§ 2, 3; SL 1953, ch 29, §§ 2, 3; SL 1957, ch 29, §§ 2, 3; SDC Supp 1960, § 57.0505-1.
S.D. Codified Laws § 10-5-15 — SD Code / Title 10 / Chapter 5 / Section 10-5-15
Appeal from county commissioners on decision as to place of assessment
Status: in_force

Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action.

Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-20.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-20.2
Exemption of payments between members of controlled group--Reimbursement for third-party services to group
Status: in_force

Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third - party services rendered to the controlled group and upon which a sales or use tax has been paid may not be considered as gross receipts under this chapter.

Source: SL 1983, ch 93, § 2.
S.D. Codified Laws § 10-29-8 — SD Code / Title 10 / Chapter 29 / Section 10-29-8
Annual assessment of flight property--Information considered--Addition of omitted property
Status: in_force

The Department of Revenue shall assess annually on the fifth day of July of each year all flight property of airline companies serving the state. In making such assessment, the Department of Revenue shall consider all the reports, facts, and information filed, with any other information obtainable, concerning the value of the flight property of airline companies and may add any property omitted from the return of such companies.

Source: SL 1961, ch 449, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-6A-7.1 — SD Code / Title 10 / Chapter 6A / Section 10-6A-7.1
Records of values of frozen assessments
Status: in_force

A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value.

Source: SL 1981, ch 81, § 7.
S.D. Codified Laws § 10-50E-6 — SD Code / Title 10 / Chapter 50E / Section 10-50E-6
License--Renewal--Fees--Vending machines
Status: in_force

A licensee may apply to the department for a renewal of the license within:

(1) Sixty days prior to the expiration of the license; or

(2) Three days after the expiration of the license.

For retailers where at least fifty percent of the annual gross income in a year for the place of business is generated from the sales of nicotine products, the renewal application must be accompanied by a fee of three hundred dollars.

For retailers where less than fifty percent of the annual gross income in a year for the place of business is generated from the sales of nicotine products, the renewal application must be accompanied by a fee of two hundred dollars.

A vending machine retailer that places a vending machine in a licensed establishment pursuant to § 10-50E-8 , shall pay a fee of one hundred dollars for each vending machine.

Source: SL 2026, ch 54, § 6, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-11-21 — SD Code / Title 10 / Chapter 11 / Section 10-11-21
Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners
Status: in_force

After completing the equalization as provided in this chapter, and on or before the fourth Monday of March, the clerk of the township or municipal equalization board shall deliver the assessment roll to the director of equalization, with a record of proceedings pursuant to § 10-11-15 and a certificate that the assessment roll is correct as equalized by the board of equalization, and that the assessment roll shall be accepted by the board of county commissioners of the county in lieu of all other assessment rolls for the property in the township or municipality subject to equalization.

Source: SL 1890, ch 37, Art X, § 6; RPolC 1903, § 1264; SL 1913, ch 119, § 83; RC 1919, § 6726; SL 1937, ch 240, § 3; SDC 1939, § 57.0403; SL 1949, ch 408, § 2; SL 1969, ch 262, § 7; SL 1976, ch 91, § 48; SL 1977, ch 89, § 5; SL 1979, ch 66, § 7; SL 1986, ch 86; SL 1991, ch 86; SL 1993, ch 86, § 11.
S.D. Codified Laws § 10-25-7 — SD Code / Title 10 / Chapter 25 / Section 10-25-7
Service of notice to holder of special assessment certificate or tax certificate--When service not required
Status: in_force

The notice to the holder of any special assessment certificate shall be directed to the certificate holder at the address that appears for the certificate holder in connection with the record of the certificate with the finance officer of the municipality. The notice shall be personally served or sent by registered or certified mail, return receipt requested. A like notice, by personal service or registered or certified mail, return receipt requested, shall be sent to the holder of any tax certificate issued upon a sale for any special assessment, by mailing to the tax certificate holder's address as the address appears in the office of the treasurer. Service is not required for any tax certificate holder whose name and address do not appear in the record and for whom an affidavit or tax certificate is made by the treasurer stating that the person's name or address is not known to the treasurer, accompanied by an affidavit of the holder of the tax certificate that the holder does not know the name and address of the person.

Source: SL 1935, ch 195; SL 1937, ch 248; SDC 1939, § 57.1119; SL 2008, ch 37, § 62; SL 2018, ch 63, § 132.
S.D. Codified Laws § 10-33-13 — SD Code / Title 10 / Chapter 33 / Section 10-33-13
Separate valuation of exchanges outside municipalities
Status: in_force

A separate valuation shall be made for each exchange not located within corporate limits, but such valuation or valuations shall be subject to the levy provided in § 10-33-17 for property without corporate limits.

Source: SL 1915, ch 100, § 17; RC 1919, § 6625; SDC 1939, § 57.1804.
S.D. Codified Laws § 10-18-1.1 — SD Code / Title 10 / Chapter 18 / Section 10-18-1.1
Time allowed for abatement or refund of invalid, inequitable or unjust tax
Status: in_force

If the board of county commissioners is satisfied beyond a doubt that the assessment of real property described in an application for abatement or refund under the provisions of § 10-18-1 is invalid, inequitable, or unjust, the board, if application is filed no later than the first day of November of the fourth year after which such taxes would have become delinquent, may abate or refund any part thereof in excess of a just, fair, and equitable assessment if such application for correction complies with requirements of this chapter.

Source: SL 1970, ch 71; SL 1990, ch 30, § 5; SL 1992, ch 80, § 147.
S.D. Codified Laws § 10-45-108 — SD Code / Title 10 / Chapter 45 / Section 10-45-108
Sourcing of sales and services
Status: in_force

For purposes of the tax imposed by this chapter, a retailer shall source sales of tangible personal property, any product transferred electronically, and services to the location where the tangible personal property, the product transferred electronically, or service is received. The department shall promulgate rules, pursuant to chapter 1-26 , defining the location of receipt. The rules promulgated pursuant to this section may provide an alternative method of sourcing telecommunication services.

Source: SL 2002, ch 64, § 27; SL 2008, ch 51, § 29.
S.D. Codified Laws § 10-50D-4 — SD Code / Title 10 / Chapter 50D / Section 10-50D-4
License--Duration
Status: in_force

Unless otherwise provided in this section, a nicotine product distributor license is valid from July first through June thirtieth. A license is valid for an additional three days if an application for a new license is in the possession of the department before midnight on the thirtieth day of June when the license expires.

Source: SL 2026, ch 53, § 6.
S.D. Codified Laws § 10-50-29 — SD Code / Title 10 / Chapter 50 / Section 10-50-29
Authorized nonresident as licensed distributor
Status: in_force

Any person complying with the provisions of §§ 10-50-25 to 10-50-28 , inclusive, shall thereupon become a licensed distributor within the meaning of this chapter and shall be subject to all provisions of this chapter applicable to licensed distributors.

Source: SL 1937, ch 243, § 9; SDC 1939, § 57.3909; SL 1951, ch 452, § 6.
S.D. Codified Laws § 10-45-6.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-6.2
Tax on certain mobile telecommunications services
Status: in_force

There is hereby imposed a tax of four and one-half percent upon the gross receipts of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§ 116-126 as in effect on July 28, 2000.

Source: SL 2002, ch 61, § 1; SL 2003, ch 63, § 4, eff. May 1, 2003; SL 2016, ch 65, § 6, eff. June 1, 2016; SL 2023, ch 32, §§ 6, 19.There is hereby imposed a tax of four and two-tenths percent upon the gross receipts of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services must be administered in accordance with 4 U.S.C. §§ 116-126, as in effect on July 28, 2000.

Source: SL 2002, ch 61, § 1; SL 2003, ch 63, § 4, eff. May 1, 2003; SL 2016, ch 65, § 6, eff. June 1, 2016; SL 2023, ch 32, § 6.
S.D. Codified Laws § 10-37-16 — SD Code / Title 10 / Chapter 37 / Section 10-37-16
Exemption of gas companies otherwise taxed
Status: in_force

The provisions of this chapter shall not apply to any gas company distributing or transmitting natural or artificial gas otherwise assessed and taxed as a public utility company.

Source: SL 1947, ch 413, § 14; SDC Supp 1960, § 57.19A14.
S.D. Codified Laws § 10-59-25 — SD Code / Title 10 / Chapter 59 / Section 10-59-25
Application of subsequent sections
Status: in_force

The provisions of §§ 10-59-26 to 10-59-33 , inclusive, apply to those taxes enumerated in § 10-59-1 .

Source: SL 1990, ch 100, § 1.
S.D. Codified Laws § 10-45A-1 — SD Code / Title 10 / Chapter 45A / Section 10-45A-1
Definition of terms
Status: in_force

Terms as used in this chapter, unless the context otherwise clearly requires, mean:

(1) "Department," the South Dakota Department of Revenue;

(2) "Disabled," persons receiving or having qualified to receive monetary payments, Pursuant to Title II, X, or XVI of the Social Security Act, as amended, and in effect on January 1, 1974, for all or part of the year for which a refund is claimed;

(3) "Household," the association of persons who live in the same dwelling, share its furnishings, facilities, and accommodation, but not including bona fide lessees, tenants, or roomers and boarders on contract;

(4) "Household income," all income received by all persons of a household while members of the household;

(5) "Income," the sum of adjusted gross income as defined in the United States Internal Revenue Code, as defined by § 10-1-47 , and all nontaxable income, including the amount of capital gains excluded from adjusted gross income, alimony, support money, nontaxable strike benefits, cash public assistance and relief, not including relief granted under this chapter, the gross amount of any pension or annuity, including Railroad Retirement Act benefits and veterans' disability pensions, all payments received under the federal social security and state reemployment assistance or unemployment insurance laws, nontaxable interest received from the federal government or any of its instrumentalities, workers' compensation, and the gross amount of loss of time insurance, but not including gifts from nongovernmental sources, food stamps, or surplus foods, or other relief in kind provided by a public agency, less real estate taxes payable or ten percent of rent paid on the applicant's principal residence for the year in which application is made. However, the reduction in the individual's income may not exceed four hundred dollars;

(6) "Secretary," the secretary of the South Dakota Department of Revenue;

(7) "Single-family dwelling," a house, condominium apartment or manufactured home as defined in § 32-3-1 which is assessed and taxed as a separate unit including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached;

(8) "Tax year" or "taxable year," the calendar year or the fiscal year ending during a calendar year, used for computing household income under this chapter. A claimant's tax year is the same period as is covered by his federal income tax return.

Source: SL 1974, ch 89, § 1; SL 1979, ch 72, § 1; SL 1982, ch 95, § 2; SL 1983, ch 69, § 3; SL 1983, ch 82, § 3; SL 1984, ch 70, § 3; SL 1985, ch 83, § 3; SL 1986, ch 98, § 3; SL 1988, ch 103, § 3; SL 1989, ch 101, § 3; SL 1990, ch 83, § 3; SL 1991, ch 98, § 3; SL 1992, ch 68, § 3; SL 1993, ch 95, § 3; SL 1994, ch 92, § 3; SL 1995, ch 65, § 3; SL 1996, ch 79, § 3; SL 1997, ch 65, § 3; SL 1998, ch 68, § 3; SL 1999, ch 56, § 3; SL 2000, ch 59, § 3; SL 2001, ch 53, § 3; SL 2002, ch 59, § 3; SL 2003, ch 60, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 90, § 3; SL 2005, ch 67, § 3; SL 2006, ch 45, § 3; SL 2007, ch 54, § 3; SL 2009, ch 39, § 10; SL 2010, ch 45, § 10; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 48, § 10; SL 2012, ch 59, § 10; SL 2013, ch 42, § 10; SL 2014, ch 54, § 10; SL 2015, ch 62, § 10; SL 2016, ch 54, § 12; SL 2019, ch 216, § 27.
S.D. Codified Laws § 10-47B-119.2 — SD Code / Title 10 / Chapter 47B / Section 10-47B-119.2
Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel
Status: in_force

Any licensed marketer may apply for and obtain a refund of fuel taxes imposed and paid to this state on motor fuel that becomes an integral component of a product that does not meet the definition of motor fuel or special fuel.

Source: SL 2006, ch 59, § 4.
S.D. Codified Laws § 10-59-36 — SD Code / Title 10 / Chapter 59 / Section 10-59-36
Authorizing to file returns or reports by electronic means
Status: in_force

The secretary may authorize any person required to file returns or reports under the chapters set forth in § 10-59-1 and any other provision wherein the secretary is obligated to administer the collection of taxes or fees to file such returns or reports by electronic means.

Source: SL 1995, ch 74, § 1.
S.D. Codified Laws § 10-46-31 — SD Code / Title 10 / Chapter 46 / Section 10-46-31
Amounts of tax paid on conditional sales or installment contract receipts
Status: in_force

If tangible personal property or any product transferred electronically is sold under a conditional sales contract, or under any other form of sale wherein the payment of the principal sum, or a part thereof, is extended over a period longer than sixty days from the date of the sale thereof, the retailer may collect and remit for each month that portion of the tax equal to the rate of tax as provided for in this chapter of that portion of the purchase price actually received during the month.

Source: SL 1939, ch 276, § 11; SDC Supp 1960, § 57.4310; SL 2001, ch 56, § 12; SL 2008, ch 51, § 56.
S.D. Codified Laws § 10-59-41 — SD Code / Title 10 / Chapter 59 / Section 10-59-41
Prior compliance--Effect
Status: in_force

Any prior collection, appropriation, or distribution of the revenue consistent with the provisions of § 10-59-40 is hereby validated, ratified, and affirmed.

Source: SL 2006, ch 61, § 9.
S.D. Codified Laws § 10-6-137 — SD Code / Title 10 / Chapter 6 / Section 10-6-137
Discretionary formula for reduced taxation--New structures and additions--Partially constructed structures
Status: in_force

Following the construction of any structure classified pursuant to this section, the valuation of the structure for taxation purposes must occur in the usual manner. The board of county commissioners of the county in which the structure is located may adopt a discretionary formula for assessed value to be used for tax purposes. Except as otherwise provided in § 10-6-137.1 , the formula may include, for any or all of the five tax years following construction, all, any portion, or none of the assessed value for tax purposes. Any formula adopted pursuant to this section may not be used for any property within a tax increment finance district.

The board may, if requested by the owner of the structure, fully assess the structure without application of the formula. In waiving the formula for the structure of one owner, the board is not prohibited from applying the formula for subsequent new structures. The assessed value during any of the five years may not be less than the assessed value of the property in the year preceding the first year of the tax years following construction.

Any structure that is partially constructed on the assessment date may be valued for tax purposes, pursuant to this section, and the value may not be less than the assessed value of the property in the year preceding the beginning of construction. The period that the property is valued for tax purposes under this section may include the years when the property is partially constructed.

Following the five-year period under this section, the property must be assessed at the same percentage as all other property for tax purposes, except as otherwise provided in § 10-6-137.1 .

Any of the following types of real property may be specifically classified for the purpose of taxation pursuant to this section:

(1) Any new industrial structure, or any addition, renovation, or reconstruction to an existing structure, if the new structure, addition, renovation, or reconstruction has a full and true value of thirty thousand dollars or more;

(2) Any new industrial structure, including a power generation facility, or an addition to an existing facility, if the new facility or addition has a full and true value of thirty thousand dollars or more;

(3) Any new nonresidential agricultural structure, or any addition to an existing structure, if the new structure or addition has a full and true value of ten thousand dollars or more;

(4) Any new commercial structure, or any addition, renovation, or reconstruction to an existing structure, except a commercial residential structure as described in subdivision (5), if the new structure or addition, renovation, or reconstruction has a full and true value of thirty thousand dollars or more;

(5) Any new commercial residential structure, or addition to an existing structure, containing four or more units, if the new structure or addition has a full and true value of thirty thousand dollars or more;

(6) Any new affordable housing structure containing four or more units, with a monthly rental rate of the units at or below the annually calculated rent for the state's sixty percent area median income being used by the South Dakota Housing Development Authority for a minimum of ten years following the date of first occupancy, if the structure has a full and true value of thirty thousand dollars or more;

(7) Any new residential structure, or addition to or renovation of an existing structure, located within a redevelopment neighborhood established pursuant to § 10-6-141 , if the new structure, addition, or renovation has a full and true value of five thousand dollars or more, provided the structure is located in an area defined and designated as a redevelopment neighborhood based on conditions set forth in § 11-7-2 or 11-7-3 ; or

(8) Any commercial, industrial, or nonresidential agricultural property that increases more than ten thousand dollars in full and true value, as a result of reconstruction or renovation of the structure.

Source: SL 1970, ch 81, § 2; SL 1974, ch 91, § 3; SL 1977, ch 82, § 1; SL 1986, ch 84; SL 1987, ch 85; SL 1991, ch 83, § 1; SL 1993, ch 85, § 3; SL 1994, ch 78, § 1; SL 1994, ch 79, § 3; SL 2000, ch 42, § 12; SL 2019, ch 61, § 2; SL 2020, ch 39, § 1; SDCL § 10-6-35.2; SL 2021, ch 44, § 44; SL 2022, ch 29, § 1; SL 2026, ch 58, § 1.
S.D. Codified Laws § 10-26-3 — SD Code / Title 10 / Chapter 26 / Section 10-26-3
Filing of list and mailing of notice as notice to owners of proceedings for enforcement of taxes
Status: in_force

The filing of such list and the mailing of notice as is required under § 10-26-5.1 shall be deemed to give notice to the owners or owner and other persons interested of the real estate described therein of the statements or the matter therein appearing and shall have the effect of notice of all the proceedings provided for in this chapter for the enforcement of the payment of taxes on such real estate.

Source: SL 1953, ch 479, § 1; SL 1966, ch 257, § 1; SL 1984, ch 74, § 4.
S.D. Codified Laws § 10-36-4 — SD Code / Title 10 / Chapter 36 / Section 10-36-4
Map of lines in county filed with county auditor
Status: in_force

Each company as defined in § 10-36-1 , shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly the location of its line or lines in the county and in each governmental subdivision thereof.

Source: SL 1941, ch 363, § 8; SDC Supp 1960, § 57.19B08; SL 2012, ch 66, § 3.
S.D. Codified Laws § 10-46B-13 — SD Code / Title 10 / Chapter 46B / Section 10-46B-13
Contractor's excise tax license required--Application
Status: in_force

Every contractor or person engaging in a business in this state whose receipts are subject to tax under this chapter shall file with the Department of Revenue an application for a contractor's excise tax license. Every application shall be made upon a form prescribed by the secretary of revenue and shall set forth the name under which the applicant transacts or intends to transact business, the location of the applicant's place or places of business, and such other information as the secretary of revenue may require.

Source: SL 1989, ch 116, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 56, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-25-8 — SD Code / Title 10 / Chapter 25 / Section 10-25-8
Completion of service by filing of affidavit--Expiration of right of redemption
Status: in_force

The service of the notice is complete when an affidavit of the service of the notice and of the particular mode of the notice, duly signed and verified by the person or officer making the service, has been filed with the treasurer authorized to execute the tax deed. The record or affidavit is presumptive evidence of the completed service of the notice. The right of redemption from the sale does not expire until sixty days after the filing of affidavit of completed service of the notice.

Source: SL 1897, ch 28, § 132; RPolC 1903, § 2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, § 6804; SL 1933, ch 198, § 3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, § 57.1119; SL 2008, ch 37, § 63.
S.D. Codified Laws § 10-25-2 — SD Code / Title 10 / Chapter 25 / Section 10-25-2
Contents of notice of intention to take tax deed--Notice combining descriptions of different tracts
Status: in_force

A notice of intention to take a tax deed shall be signed by the lawful holder of the tax certificate, or the holder's agent or attorney, stating the date of sale, the description of the real property sold, the name of the purchaser, and the name of the assignee, if any. The notice shall also state that the right of redemption will expire and a deed for the real property will be made upon the expiration of sixty days from the completed service, unless the real property is redeemed as permitted by law. If two or more certificates covering different descriptions of real property are held by the same person, either by purchase or assignment or both, the descriptions may all be included in one notice if the notice includes the information required in this section for each description.

Source: SL 1897, ch 28, § 132; RPolC 1903, § 2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, § 6804; SL 1933, ch 198, § 3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, § 57.1119; SL 2008, ch 37, § 59; SL 2018, ch 63, § 127.
S.D. Codified Laws § 10-46-23 — SD Code / Title 10 / Chapter 46 / Section 10-46-23
Collection and remittance of tax by retailer
Status: in_force

The tax upon the use, storage, or other consumption of all tangible personal property or any product transferred electronically which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the secretary of revenue shall authorize pursuant to § 10-46-22 , shall be collected by the retailer and remitted to the Department of Revenue pursuant to the provisions of §§ 10-46-24 to 10-46-31 , inclusive.

Source: SL 1939, ch 276, § 6 (1); SDC Supp 1960, § 57.4306 (1); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51, § 54; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46-16.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-16.1
Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations
Status: in_force

There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of live gamebirds sold by the producer to nonprofit organizations which release such birds or to commercial hunting operators who charge fees to hunt such birds.

Source: SL 1989, ch 108, § 2.
S.D. Codified Laws § 10-24-4 — SD Code / Title 10 / Chapter 24 / Section 10-24-4
No fees for services in redemption
Status: in_force

No fee may be charged for any service provided for in §§ 10-24-1 to 10-24-3 , inclusive.

Source: SL 1897, ch 28, § 129; RPolC 1903, § 2208; SL 1913, ch 351; RC 1919, § 6799; SL 1933, ch 198, § 1; SDC 1939, § 57.1115; SL 2008, ch 37, § 48.