S.D. Codified Laws § 10-46B-1 — SD Code / Title 10 / Chapter 46B / Section 10-46B-1
Tax imposed on receipts from certain realty improvement contracts--Rate of tax
Status: in_force

There is imposed an excise tax upon the gross receipts of all prime contractors and subcontractors engaged in realty improvement contracts for those persons subject to tax under chapter 10-28 , 10-33 , 10-34 , 10-35 , 10-36 , or 10-36A or any municipal telephone company subject to chapter 9-41 or any rural water system, at the rate of two percent.

Source: SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SDCL § 10-49A-1; SL 1984, ch 92, § 3; SL 1986, ch 106; SL 1995, ch 68, § 44; SL 2005, ch 78, § 14; SL 2010, ch 65, § 2, eff. Feb. 24, 2010; SL 2018, ch 65, § 2.
S.D. Codified Laws § 10-17-3 — SD Code / Title 10 / Chapter 17 / Section 10-17-3
Extension of total consolidated tax--Apportionment to state and subdivisions
Status: in_force

After the county auditor has calculated and fixed, in dollars and cents, the rate percent of all taxes for counties, townships, municipalities, or school districts, as provided in this chapter, the auditor may extend the same upon the tax lists, including the state tax levies, as one amount under the heading, "total consolidated tax," which, when collected, shall be apportioned by the county at the end of each month to the state, county, township, municipality, or school district for which it was levied and be paid to such state, county, township, municipality, or school district.

Source: SL 1901, ch 50, § 1; RPolC 1903, § 2135; RC 1919, § 6752; SDC 1939, § 57.0601; SL 1988, ch 94, § 2; SL 1995, ch 61, § 1.
S.D. Codified Laws § 10-11-23 — SD Code / Title 10 / Chapter 11 / Section 10-11-23
Method of appeal to county board
Status: in_force

An appeal from the local board of equalization to a county board of equalization shall be perfected by mailing or by filing a written notice of appeal with the county auditor on or before the first Tuesday in April. If perfected by mailing, the postmark shall be conclusive evidence regarding the timeliness of the appeal. Appeals made pursuant to § 10-11-27 shall be perfected by filing a written notice of appeal with the county auditor on or before the first Tuesday in April. The county auditor shall file a copy of the notice of appeal with the appropriate clerk of the local board of equalization prior to the hearing of the appeal by the county board of equalization.

Source: SDC 1939, § 57.0404; SL 1970, ch 70, § 1; SL 1993, ch 86, § 13; SL 1996, ch 66, § 1; SL 1999, ch 47, § 1; SL 2002, ch 51, § 4.
S.D. Codified Laws § 10-13-35.3 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.3
Revenue payable from real property taxes may be decreased
Status: in_force

Any county or municipality may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by § 10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§ 10-13-35.4 and 10-13-35.5 .

Source: SL 2002, ch 56, § 1; SL 2010, ch 51, § 1.
S.D. Codified Laws § 10-52-24 — SD Code / Title 10 / Chapter 52 / Section 10-52-24
Capital improvement tax--Duration
Status: in_force

Subject to the notification requirements provided in § 10-52-9 , an ordinance enacted pursuant to §§ 10-52-19 to 10-52-21 , inclusive, and any tax rate affected thereby, remain effective until the last day of a calendar quarter that is at least ninety days after notification by the municipality to the secretary of revenue, and occurring on the earlier of:

(1) Sixty months after the enactment of the ordinance; or

(2) June thirtieth or December thirty-first of the year in which the municipality collects the minimum amount of money specified in the ordinance, pursuant to § 10-52-20 .

Source: SL 2026, ch 34, § 8.
S.D. Codified Laws § 10-45-6.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-6.1
Tax on intrastate, interstate, or international telecommunications service--Exemptions
Status: in_force

Except as provided in § 10-45-6.2 , there is hereby imposed a tax of four and two-tenths percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:

(1) Any eight hundred or eight hundred-type service, unless the service both originates and terminates in this state;

(2) Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or

(3) Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § 10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.

If a call center uses an exemption certificate to purchase services not meeting the criterion established in § 10-45-6.3 , the call center is liable for the applicable tax, penalty, and interest.

Source: SL 1974, ch 97, § 2; SL 1980, ch 325, § 17; SL 1987, ch 98, § 7; SL 1988, ch 106, § 1; SL 2002, ch 61, § 5; SL 2003, ch 63, § 1, eff. May 1, 2003; SL 2008, ch 52, § 1; SL 2009, ch 47, § 3; SL 2011, ch 1 (Ex. Ord. 11-1), § 35, eff. Apr. 12, 2011; SL 2016, ch 65, § 5, eff. June 1, 2016; SL 2023, ch 32, § 5.Except as provided in § 10-45-6.2 , there is hereby imposed a tax of four and one-half percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:

(1) Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;

(2) Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or

(3) Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § 10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.

If a call center uses an exemption certificate to purchase services not meeting the criterion established in § 10-45-6.3 , the call center is liable for the applicable tax, penalty, and interest.

Source: SL 1974, ch 97, § 2; SL 1980, ch 325, § 17; SL 1987, ch 98, § 7; SL 1988, ch 106, § 1; SL 2002, ch 61, § 5; SL 2003, ch 63, § 1, eff. May 1, 2003; SL 2008, ch 52, § 1; SL 2009, ch 47, § 3; SL 2011, ch 1 (Ex. Ord. 11-1), § 35, eff. Apr. 12, 2011; SL 2016, ch 65, § 5, eff. June 1, 2016; SL 2023, ch 32, §§ 5, 19.
S.D. Codified Laws § 10-45-27.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-27.3
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. However, the secretary may grant an extension for remitting the tax to a qualified business as provided in §§ 10-45-99 to 10-45-107 , inclusive, for six months.

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, § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 1.
S.D. Codified Laws § 10-35-10.1 — SD Code / Title 10 / Chapter 35 / Section 10-35-10.1
Determining fair market value of public utility property
Status: in_force

For the purpose of determining the fair market value of the property of any public utility company, the Department of Revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the department shall consider the actual or market value of the shares of stock outstanding, the actual or market value of all bonds outstanding, and all other indebtedness as may be applicable for operating the company. In the income approach, the department may consider the company's growth rate and the rate of inflation in determining the capitalization rate. The Department of Revenue may take into consideration any other information or data of any kind or nature which the department may deem material in arriving at the fair market value of the property.

Source: SL 1996, ch 77, § 9; SL 1997, ch 61, § 8; 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 § 10-50-6 — SD Code / Title 10 / Chapter 50 / Section 10-50-6
Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty
Status: in_force

Any cigarette on which a tax has been paid, the payment being evidenced by the affixing of the stamp, is not subject to a further tax under this chapter. However, any person, who possesses two thousand or more cigarettes that do not bear a tax stamp indicating that the South Dakota cigarette tax has been paid, shall pay the tax imposed pursuant to § 10-50-3 plus a penalty equal to ten percent of the total tax due.

Source: SDC 1939, § 57.3905; SL 1949, ch 422, § 1; SL 1951, ch 452, § 3; SL 1955, ch 416; SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1; SL 2000, ch 64, § 1; SL 2007, ch 66, § 3.
S.D. Codified Laws § 10-46-17.5 — SD Code / Title 10 / Chapter 46 / Section 10-46-17.5
Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides
Status: in_force

Pesticides, as defined in § 38-20A-1 to be used exclusively for agricultural purposes, are exempt from the tax imposed by this chapter. Any product or substance to be used in conjunction with the application or use of pesticides for agricultural purposes is also exempt. These products or substances include adjuvants, surfactants, ammonium sulfate, inoculants, drift retardants, water conditioners, seed treatments, foam markers, and foam dyes. Equipment, other than farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes, for the application of pesticides and related products and substances is not exempt. The tax imposed by this chapter on endoparasiticides and ectoparasiticides shall be used for veterinary student tuition grants, for South Dakota residents in the South Dakota State University veterinary program, South Dakota State University veterinary program operations, and the operations and activities conducted by the State Animal Disease Research and Diagnostic Laboratory established in § 13-58-13 . The amount of funding initially dedicated to establish the tuition grants and South Dakota State University veterinary program operations shall be based upon the difference between in-state and out-of-state tuition for veterinary student grants designated for South Dakota students at the Iowa State University veterinary program in fiscal year 2020, of which at least seventy-five percent shall be used to fund tuition grants for South Dakota residents in the program. The portion designated for tuition grants shall be adjusted annually based on the difference between the prior year and current year tuition rate for the veterinary program at the University of Minnesota, or other future accredited institution of higher education collaborating with South Dakota State University veterinary program for final degree completion. An additional amount of two hundred fifty thousand dollars shall be used to support the operations of the laboratory. The funding shall be budgeted and expended through the general appropriations act pursuant to chapter 4-7 .

Source: SL 1989, ch 107, § 2; SL 1993, ch 48, § 14; SL 2001, ch 56, § 11; SL 2006, ch 48, § 2; SL 2006, ch 58, § 22, eff. Mar. 2, 2006; SL 2018, ch 64, § 2; SL 2019, ch 88, § 3.
S.D. Codified Laws § 10-33A-16 — SD Code / Title 10 / Chapter 33A / Section 10-33A-16
Promulgation of rules--Scope
Status: in_force

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

(1) Telecommunications tax licensing, including bonding and filing license applications;

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

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

(4) Taxpayer record - keeping requirements; and

(5) Determining auditing methods.

Source: SL 2003, ch 58, § 16.
S.D. Codified Laws § 10-29-9.1 — SD Code / Title 10 / Chapter 29 / Section 10-29-9.1
Assessment of flight property for certain turboprops and other propeller driven aircraft
Status: in_force

The flight property of an airline company that owns or leases aircraft the majority of which are turboprops and other propeller driven aircraft, and which provides, during six months or more of the year that the taxes are levied, scheduled passenger service to three or more airports inside or outside of this state that serve communities of one hundred thousand or less population, shall be assessed at fifty percent of its fair market value as provided in § 10-29-9 .

Source: SL 1989, ch 98, § 1; SL 1997, ch 61, § 4.
S.D. Codified Laws § 10-13-40.3 — SD Code / Title 10 / Chapter 13 / Section 10-13-40.3
Penalty for fraudulent receipt of owner-occupied single-family dwelling classification
Status: in_force

Any person who receives an owner - occupied single - family dwelling classification by misrepresenting the facts as to the person's ownership or occupancy of the dwelling shall be assessed a penalty equal to ten dollars per thousand dollars of valuation on the subject dwelling, which assessment shall become a perpetual lien on the property pursuant to § 10-21-33 . The person shall be barred from receiving the owner - occupied single - family dwelling classification for any property in the state for the following three years.

Source: SL 1996, ch 73, § 3.
S.D. Codified Laws § 10-4-15.1 — SD Code / Title 10 / Chapter 4 / Section 10-4-15.1
Publication of list of tax-exempt property
Status: in_force

The director of equalization shall publish at least six days prior to the last Tuesday of March of each year in the official newspapers published in the county a list showing the legal owner, utilization, and a description of all property for which tax - exempt status is claimed under §§ 10-4-9 to 10-4-14 , inclusive.

Source: SL 1973, ch 60; SL 1979, ch 66, § 4; SL 1986, ch 83, § 10; SL 1987, ch 83; SL 1996, ch 63, § 2.
S.D. Codified Laws § 10-45-9.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-9.1
Exemption of property sold for lease
Status: in_force

Gross receipts from the sale of tangible personal property and any product transferred electronically to a person who intends to lease the property to persons in this state and actually does so are exempted from the provisions of this chapter and the tax imposed by it.

Source: SL 1983, ch 86, § 4; SL 2008, ch 51, § 13; SL 2024, ch 39, § 2.
S.D. Codified Laws § 10-1-6.1 — SD Code / Title 10 / Chapter 1 / Section 10-1-6.1
Special agents--Appointment and authority
Status: in_force

The secretary of revenue may appoint up to five special agents to investigate violations of any of the provisions of title 10, title 32, title 35, and chapter 37-10 , and to enforce any statutes that the secretary is given the power to enforce. The special agents have all of the powers and authority of law enforcement officers while performing duties pursuant to this section. The special agents appointed by the secretary are subject to the requirements of §§ 23-3-41 , 23-3-42 and 23-3-44 , shall cooperate with local law enforcement officers who have primary responsibility for law enforcement in their jurisdiction, and shall keep those officers informed concerning investigations within those officers' jurisdiction. The special agents appointed by the secretary pursuant to this section are class A employees for retirement purposes.

Source: SL 1986, ch 82; 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 56, § 1.
S.D. Codified Laws § 10-37-3 — SD Code / Title 10 / Chapter 37 / Section 10-37-3
Annual statement required of pipeline companies--Date of filing--Contents
Status: in_force

Any pipeline company having lines in this state shall annually, on or before April fifteenth of each year, make out and deliver to the Department of Revenue a statement, verified by the oath of an officer or agent of such pipeline company making such statement, showing in detail for the year ended December thirty-first next preceding:

(1) The name of the company;

(2) The nature of the company, whether a person or persons, an association, copartnership, corporation or syndicate, and under the laws of what state organized;

(3) The location of its principal office or place of business;

(4) The name and post office address of the president, secretary, auditor, treasurer, and superintendent or general manager;

(5) The name and post office address of the chief officer or managing agent in this state;

(6) The whole number of miles of pipeline owned, operated, or leased within the state, including a classification of the size, kind, and weight thereof, separated, so as to show the mileage in each county, and each lesser taxing district;

(7) A full and complete statement of the cost and actual present value of all buildings of every description owned by said pipeline company within the state and each lesser taxing district, not otherwise assessed;

(8) The number, location, size, and cost of each pressure pump or station;

(9) Any and all other property owned by said pipeline company within the state which property shall be classified and scheduled in such a manner as the secretary of revenue may by rule promulgated pursuant to chapter 1-26 require;

(10) The gross earnings of the entire company, and the gross earnings on business done within this state;

(11) The operating expenses of the entire company and the operating expenses within this state; and

(12) The net earnings of the entire company and the net earnings within this state.

Source: SL 1947, ch 413, § 3; SDC Supp 1960, § 57.19A03; SL 1987, ch 82, § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2024, ch 189, § 3, rejected Nov. 5, 2024.
S.D. Codified Laws § 10-33-11 — SD Code / Title 10 / Chapter 33 / Section 10-33-11
Time of property assessment--Information to be considered
Status: in_force

The Department of Revenue shall assess the property of all telephone companies not subject to the tax imposed by § 10-33-21 on the fifth day of July of each year. In making the assessment, the department shall consider all the reports, facts, information filed, with any other information obtainable, concerning the value of the property of all telephone companies and may add any property omitted from the return of the companies. In making the assessment, which shall be with reference to value and ownership on January first of the year for which the assessment is made, the department shall take into consideration, among other things, the amount of gross earnings and net incomes, and the value to each telephone company of its franchises, rights, and privileges, granted under the laws of this state to do business in this state.

Source: SDC 1939, § 57.1804; SL 1992, ch 60, § 2; SL 1996, ch 77, § 3; 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, § 5.
S.D. Codified Laws § 10-47B-115.7 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.7
Monthly report required from methanol producer
Status: in_force

For the purpose of determining the amount of motor fuel tax due, each methanol producer 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-115.9 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 2013, ch 60, § 32.
S.D. Codified Laws § 10-45-1.16 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.16
Exclusions from definition of gross receipts
Status: in_force

Gross receipts, as defined in § 10-45-1.14 , do not include:

(1) Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a retailer and taken by a purchaser on a sale;

(2) Interest, financing, and carrying charges from credit extended on the sale of tangible personal property, any product transferred electronically, or services, if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser; and

(3) Any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser.

Source: SL 2007, ch 56, § 4; SL 2008, ch 51, § 9.
S.D. Codified Laws § 10-6-102 — SD Code / Title 10 / Chapter 6 / Section 10-6-102
Mill levy defined--Substitution
Status: in_force

The term, mill levy, wherever it is used in this code means "tax levy." The code commission in future supplements and revisions of the South Dakota Codified Laws is directed to substitute the term, tax levy, and derivatives thereof for the term, mill levy, and its derivatives.

Source: SL 1988, ch 94, § 3; SDCL § 10-6-1.1; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-1-1 — SD Code / Title 10 / Chapter 1 / Section 10-1-1
Department created--Seal of department
Status: in_force

There is hereby constituted an executive department of the state government to be known as the Department of Revenue, with the powers, duties, and functions established by this chapter. The department shall have a seal which shall contain the words "Seal of the Department of Revenue."

Source: SL 1955, ch 246, § 1; SDC Supp 1960, § 57.01A01; 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 § 10-50B-10 — SD Code / Title 10 / Chapter 50B / Section 10-50B-10
Each failure to make deposit a separate violation
Status: in_force

Each failure to make a quarterly deposit required under § 10-50B-7 constitutes a separate violation.

Source: SL 1999, ch 60, § 10; SL 2010, ch 68, § 3.
S.D. Codified Laws § 10-50-50 — SD Code / Title 10 / Chapter 50 / Section 10-50-50
Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court
Status: in_force

Such appeal shall be perfected by the serving of a copy of the notice of appeal upon the secretary of revenue and filing the same with the clerk of courts of the county in which the appeal is taken, together with the filing with said clerk of courts of a bond to the State of South Dakota conditioned upon the prosecution of said appeal and the compliance with the orders and decrees of the court in the premises, and with such surety and in such amount as the court may require. Such notice of appeal shall be signed by the appellant or his attorney and shall be heard upon ten days' notice by either party or upon stipulation between the secretary and the appellant or his attorney.

Source: SDC 1939, § 57.3917; 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-89 — SD Code / Title 10 / Chapter 47B / Section 10-47B-89
Display of license at place of business
Status: in_force

Each license shall be preserved and displayed at the place of business for which it is issued in a location visible to the public.

Source: SL 1995, ch 71, § 89.
S.D. Codified Laws § 10-50-42 — SD Code / Title 10 / Chapter 50 / Section 10-50-42
Investigations and taking of testimony
Status: in_force

The secretary of revenue and any agent of the secretary duly authorized to conduct any inquiry, investigation, or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation.

Source: SDC 1939, § 57.3915; 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-51 — SD Code / Title 10 / Chapter 47B / Section 10-47B-51
Reliance on transporter's intended destination state--Joint and several liability for fuel tax
Status: in_force

The supplier and the terminal operator are entitled to rely for all purposes of this chapter on the representation made by the transporter or transporter's agent as to the destination state the terminal operator prints on the bill of lading. A petroex or similar number may not be relied upon by the terminal operator or supplier as a representation of a destination state.

In all cases, the importer, the exporter, the transporter, the transporter's agent, and any purchaser are jointly and severally liable for any fuel tax due to this state. A defense available to one party to an action for the collection of the fuel tax imposed by this chapter is not available to the other parties. Each party's tax liability arises separately and shall be defended separately.

Source: SL 1995, ch 71, § 51; SL 1996, ch 90, § 15; SL 1999, ch 58, § 17.
S.D. Codified Laws § 10-4-19.2 — SD Code / Title 10 / Chapter 4 / Section 10-4-19.2
Apportionment when property transferred from exempt entity to nonexempt entity
Status: in_force

Any real property which is owned or controlled by a tax - exempt entity and which is transferred to a nonexempt person, firm, or corporation after the legal assessment date is liable for taxation for that portion of the taxable year in which it is not owned or controlled by a tax - exempt entity. The nonexempt person, firm, or corporation is liable for the payment of all taxes based on an assessment during the year of transfer, proportionate to the length of time such nonexempt person, firm, or corporation owns such property. Such transferred property may not be taxed for any month in the taxable year in which such property is in the legal possession of any such tax - exempt entity for more than sixteen days. Such property shall be valued for tax purposes as of the legal assessment day.

Source: SL 1985, ch 69, § 2.
S.D. Codified Laws § 10-6-135 — SD Code / Title 10 / Chapter 6 / Section 10-6-135
10-6-135. Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force
Status: in_force

The Agricultural Land Assessment Implementation and Oversight Advisory Task Force established pursuant to § 10-6-134 shall make recommendations in the following areas:

(1) The proper percentage of annual earning capacity and capitalization rate to be used to determine the agricultural income value pursuant to § 10-6-127 ;

(2) The changes, if any, that must be made to §§ 13-16-7 , 13-37-16 , and 13-37-35.1 to ensure that the total amount of additional taxes that may be generated on agricultural land by a school district pursuant to the provisions of §§ 13-16-7 , 13-37-16 , and 13-37-35.1 will not provide a substantial property tax revenue increase for the school district pursuant to the implementation of the productivity system pursuant to §§ 10-6-127 to 10-6-132 , inclusive;

(3) The changes, if any, that must be made to §§ 13-16-7 , 13-37-16 , and 13-37-35.1 to ensure that the total amount of property taxes that may be lost on agricultural land by a school district pursuant to the provisions of §§ 13-16-7 , 13-37-16 , and 13-37-35.1 will not provide a substantial property tax revenue decrease for the school district pursuant to the implementation of the productivity system pursuant to §§ 10-6-127 to 10-6-132 , inclusive; and

(4) The distribution of the local effort for the general fund of school districts between the classifications of real property as provided by § 13-13-72.1 which establishes the real property tax contribution from agricultural property for the general fund of school districts as a fixed ratio of the total local effort for such levies. The task force shall also consider the other taxes paid by agricultural property, the relationship of the total assessed value of agricultural property to the total assessed value of all real property, and other factors the task force deems appropriate.
S.D. Codified Laws § 10-44-2.1 — SD Code / Title 10 / Chapter 44 / Section 10-44-2.1
Applicability of tax on premiums and consideration for annuities
Status: in_force

The provisions of § 10-44-2 and this section shall be retroactive to July 1, 2001, and shall apply to any premium tax for any life insurance policy with an annual premium exceeding one hundred thousand dollars and to any annuity with an annual consideration exceeding five hundred thousand dollars.

Source: SL 2006, ch 46, § 2.
S.D. Codified Laws § 10-45-2.5 — SD Code / Title 10 / Chapter 45 / Section 10-45-2.5
Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state
Status: in_force

Pursuant to §§ 10-45-2.5 to 10-45-2.9 , inclusive, a retailer is engaged in the business of selling tangible personal property, services, and products transferred electronically for use in this state if:

(1) Both of the following conditions exist:

(a) The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a retailer maintaining a place of business within this state; and

(b) The retailer sells the same or a substantially similar line of products as the related retailer in this state and does so under the same or a substantially similar business name, or the instate facility or instate employee of the related retailer is used to advertise, promote, or facilitate sales by the retailer to a consumer; or

(2) The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a business that maintains a distribution house, sales house, warehouse, or similar place of business in this state that delivers property sold by the retailer to consumers.

Source: SL 2011, ch 56, § 1.
S.D. Codified Laws § 10-46-55 — SD Code / Title 10 / Chapter 46 / Section 10-46-55
Exemption of natural gas transportation services by pipeline
Status: in_force

The provision of natural gas transportation services by a pipeline is exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter.

Source: SL 1994, ch 99, § 2.
S.D. Codified Laws § 10-1-44.3 — SD Code / Title 10 / Chapter 1 / Section 10-1-44.3
Secretary of revenue may release lists of persons exempt from sales and use taxes
Status: in_force

As required by the agreement entered into pursuant to § 10-45C-3 , the secretary of revenue may release lists of persons licensed under chapters 10-45 and 10-46 who are exempt from taxes imposed under chapters 10-45 and 10-46 to the extent necessary to verify each person's exempt status.

Source: SL 2000, ch 41, § 3; SL 2002, ch 64, § 11; 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 § 10-29-17 — SD Code / Title 10 / Chapter 29 / Section 10-29-17
Collection of delinquent taxes
Status: in_force

All laws relating to the enforcement of the payment of delinquent taxes, penalties, and interest shall be applicable to all taxes levied under the provisions of this chapter. Whenever any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the same manner and with the same right and power as a sheriff under execution, except that no process shall be necessary to authorize him to sell flight property for collection of such taxes.

Source: SL 1961, ch 449, § 10.
S.D. Codified Laws § 10-12-4 — SD Code / Title 10 / Chapter 12 / Section 10-12-4
Constitutional limitations on state levy to be observed
Status: in_force

The amounts applied to the purposes enumerated in § 10-12-3 including the amounts available from the general fund and the amounts raised through the annual tax levied against the taxable property in the state when combined shall not exceed the limitations in amount and in rates of levy as provided by S.D. Const., Art. XI, § 1, the tax levies imposed against the taxable property being restricted for the respective purposes as enumerated, to the combined general fund applications and to the balances over and above the amounts available from general fund revenues, required for the respective purposes as enumerated and as restricted and limited by the Constitution and this chapter.

Source: SL 1933, ch 193; SDC 1939, § 57.0501.
S.D. Codified Laws § 10-47B-187 — SD Code / Title 10 / Chapter 47B / Section 10-47B-187
Penalties for violations
Status: in_force

Any person who:

(1) Makes any false or fraudulent return or report 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 this chapter or refuses to exhibit these records to the secretary or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;

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

(5) Engages in business as a licensee under this chapter without obtaining a fuel tax license is guilty of a Class 1 misdemeanor;

(6) Engages in business as a licensee under this chapter after the licensee's fuel tax license has been revoked by the secretary is guilty of a Class 6 felony;

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

(8) 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;

(9) Engages in the business as a licensee under this chapter without obtaining a fuel tax license after having been notified in writing by the secretary that the person is subject to the provisions of the motor fuel tax laws is guilty of a Class 6 felony. It is not a violation of this subdivision if the person engaging in business as a licensee files an application for a fuel tax license and meets all lawful prerequisites for obtaining the license within three days from receipt of written notice from the secretary;

(10) Makes false or deceptive statements in applying for a license issued pursuant to this chapter or files an application as a subterfuge for the real person in interest whose license has been canceled for cause by the secretary is guilty of a Class 6 felony;

(11) Ceases conducting business as a licensee as defined under this chapter and fails to surrender a license to the secretary as required after discontinuance is guilty of a Class 1 misdemeanor;

(12) Knowingly submits a fraudulently prepared or supported claim for the refund of motor or special fuel taxes is guilty of a Class 6 felony;

(13) Operates or maintains a motor vehicle in this state with special fuel that contains dye as provided in this chapter in the engine fuel supply tank, is guilty of a Class 2 misdemeanor. Any subsequent violation is a Class 1 misdemeanor. Any motor vehicle owned by the state, a county, or municipal corporation for the construction, repair, and maintenance of the public highways on any public highway and intercity buses as defined by 26 U.S.C. § 6427(b) is not subject to this subdivision. Any vehicle owned by the federal government is not subject to this subdivision;

(14) Signs any form prescribed by the department with knowledge that the form contains false or untrue information, in whole or in part, is guilty of a Class 6 felony;

(15) Fails to carry aboard a qualified motor vehicle, fuel use tax operating credentials required under this chapter or fails to exhibit such fuel use tax credentials if so required by a law enforcement officer is guilty of a Class 2 misdemeanor; or

(16) Operates a motor vehicle with a capacity of more than four thousand two hundred gallons that is engaged in the shipment of motor fuel and special fuel on the public highways of this state without a bill of lading containing the information required by this chapter is guilty of a Class 1 misdemeanor.

Source: SL 1995, ch 71, § 184; SL 1996, ch 90, § 45; SL 1999, ch 58, § 49; SL 2009, ch 55, §§ 31, 32; SL 2013, ch 59, § 19.
S.D. Codified Laws § 10-50-84 — SD Code / Title 10 / Chapter 50 / Section 10-50-84
Notice to secretary of agent's authority--Termination or appointment of agent
Status: in_force

A nonparticipating manufacturer shall provide notice to the secretary thirty calendar days prior to termination of the authority of an agent established by § 10-50-83 and shall further provide proof to the satisfaction of the secretary of the appointment of a new agent no less than five calendar days prior to the termination of an existing agent appointment. If an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the secretary of the termination within five calendar days and shall include proof to the satisfaction of the secretary of the appointment of a new agent.

Source: SL 2003, ch 74, § 13.
S.D. Codified Laws § 10-12-38 — SD Code / Title 10 / Chapter 12 / Section 10-12-38
Equalizing assessment of all property between counties
Status: in_force

The Department of Revenue may equalize the assessment of all property between counties:

(1) If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization;

(2) If a state levy is made pursuant to § 10-12-1 .

Source: SL 1994, ch 73, § 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 § 10-6-141 — SD Code / Title 10 / Chapter 6 / Section 10-6-141
Boundaries of redevelopment neighborhood
Status: in_force

The board of county commissioners or the municipal governing body that approves the adoption of a reduced value, pursuant to § 10-6-137.1 , for any residential structure within a redevelopment neighborhood, shall, by ordinance, identify the boundaries of the redevelopment neighborhood in which the reduced value will be available.

The boundaries of the redevelopment neighborhood need not be contiguous.

Source: SL 1993, ch 82, § 2A; SL 2020, ch 39, § 10; SDCL § 10-6-56; SL 2021, ch 44, § 44; SL 2022, ch 29, § 4.
S.D. Codified Laws § 10-46-47.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-47.1
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, if bonded pursuant to § 9-14-6 .

Source: SL 1981, ch 105; SL 1982, ch 120, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2009, ch 49, § 3; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 33, § 54.
S.D. Codified Laws § 10-59-20 — SD Code / Title 10 / Chapter 59 / Section 10-59-20
Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery
Status: in_force

No court may restrain or delay the collection and payment of a tax, penalty, or interest provided for in this chapter. A taxpayer shall pay the taxes when due and may seek recovery as provided in this chapter.

Source: SL 1986, ch 111, § 20.
S.D. Codified Laws § 10-35-21 — SD Code / Title 10 / Chapter 35 / Section 10-35-21
Distributions from renewable facility tax fund
Status: in_force

The secretary shall distribute all of the tax deposited in the renewable facility tax fund pursuant to § 10-35-18 and twenty percent of the tax deposited in the renewable facility tax fund pursuant to §§ 10-35-19 and 10-35-19.1 to the county treasurer where the renewable facility is located. If a renewable facility is located in more than one county, each county shall receive the same percentage of the tax as the percentage of wind towers or solar facilities in the renewable facility located in the county. Upon receipt of the taxes, the county auditor shall apportion the tax among the school districts, the county, and the organized townships where a wind tower or solar facility is located. The tax shall be apportioned by the county auditor by allocating fifty percent of the tax to the school district where each wind tower or solar facility is located, fifteen percent to the organized township where each wind tower or solar facility is located, and thirty-five percent to the county. If a wind tower or solar facility is located in a township that is not organized, the unorganized township's share of the tax for that wind tower or solar facility is allocated to the county. The secretary shall distribute the money to the counties on or before the first day of May. Any remaining revenue in the renewable facility tax fund shall be deposited in the state general fund.

Source: SL 2008, ch 49, § 6; SL 2013, ch 52, § 1; SL 2015, ch 66, § 7, eff. Apr. 1, 2015; SL 2016, ch 61, § 6.
S.D. Codified Laws § 10-50-2 — SD Code / Title 10 / Chapter 50 / Section 10-50-2
Number of cigarettes in package
Status: in_force

All cigarettes sold in this state shall be put up in packages containing twenty or twenty - five cigarettes each except for those cigarettes offered by manufacturers for gratis distribution as samples. Manufacturers, through their sales representatives or agents, may distribute, within the state, sample cigarettes in any package size or quantity.

Source: SL 1937, ch 243, § 5; SDC 1939, § 57.3905; SL 1949, ch 422, § 1; SL 1951, ch 452, § 3; SL 1955, ch 416; SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1; SL 1984, ch 101, § 1.
S.D. Codified Laws § 10-18-9 — SD Code / Title 10 / Chapter 18 / Section 10-18-9
Correction of tax lists on grant of abatement or compromise
Status: in_force

When any application for adjustment, abatement, or compromise under this chapter is granted, the county auditor shall correct both the original and duplicate tax lists in accordance with the order and the applicant shall be relieved of further liability for the tax abated.

Source: SL 1917, ch 130, § 4; RC 1919, § 6816; SDC 1939, § 57.0804.
S.D. Codified Laws § 10-47B-115.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.1
Monthly report required from ethanol producer
Status: in_force

For the purpose of determining the amount of motor fuel tax due, each ethanol producer 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-115.3 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 2010, ch 66, § 16; SL 2013, ch 60, § 21.
S.D. Codified Laws § 10-6-110 — SD Code / Title 10 / Chapter 6 / Section 10-6-110
Classification of property--Notation by director
Status: in_force

For the purposes of taxation, all property is hereby classified into the following classes:

(1) Agricultural property;

(2) Nonagricultural property; and

(3) Owner-occupied single-family dwellings.

Agricultural property includes any land classified as agricultural land pursuant to § 10-6-112 and any improvements on the agricultural land used exclusively for agricultural purposes. However, agricultural property does not include any normally occupied dwelling or automobile garage or portion of a building used for that purpose by the occupant of such dwelling. Owner-occupied single-family dwellings include all property classified pursuant to § 10-13-39 .

Nonagricultural property includes all other property not otherwise classified.

The director, in listing and assessing all property to which this section applies, shall designate opposite each description the class to which the property belongs.

Source: SL 1931, ch 256; SL 1933, ch 191, § 1; SDC 1939, § 57.0332; SL 1953, ch 458; SL 1964, ch 210; SL 1965, ch 282, § 1; SL 1967, ch 319; SL 1977, ch 81, § 1; SL 1978, ch 71, § 1; SL 1979, ch 63, § 2; SL 1989, ch 82, § 41; SL 2008, ch 41, § 1; SL 2015, ch 65, § 2; SDCL § 10-6-110; SL 2021, ch 44, §§ 10, 44.
S.D. Codified Laws § 10-39-45.1 — SD Code / Title 10 / Chapter 39 / Section 10-39-45.1
Imposition of tax on net profit--Rate
Status: in_force

In addition to any other tax imposed in chapter 10-39 , there is imposed a tax of ten percent of the net profits from the sale of precious metals severed in this state.

Source: SL 1984, ch 78, § 2; SL 1994, ch 89, § 3.
S.D. Codified Laws § 10-50-60 — SD Code / Title 10 / Chapter 50 / Section 10-50-60
Promulgation of rules
Status: in_force

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

(1) Credit for damaged or unfit cigarette packages;

(2) Refund for unused stamps and other indicia;

(3) The definition of cigarette wholesaler;

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

(5) The filing of returns and payment of tax;

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

(7) Taxpayer record-keeping requirements; and

(8) Determining auditing methods.

Source: SL 1995, ch 53, § 8; SL 1995, ch 72, § 14; 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 § 10-45-30.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-30.2
Accrual basis reporting and payment
Status: in_force

If the secretary of revenue has granted a retailer the authority to report and pay sales tax on the cash basis and a retailer requests in writing for the authority to report and pay sales tax upon the accrual basis, the secretary may grant such authority if assessment and collection of taxes are not jeopardized.

Source: SL 1983, ch 85, § 2; 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 § 10-21-25 — SD Code / Title 10 / Chapter 21 / Section 10-21-25
Penalty and interest collected in addition to principal amount
Status: in_force

All penalty and interest provided for in § 10-21-23 shall be collected by the treasurer in addition to the principal amount.

Source: SL 1899, ch 42, § 1; RPolC 1903, § 2192; SL 1913, ch 350, § 3; RC 1919, § 6761; SL 1925, ch 87; SL 1931, ch 254, § 1; SL 1933, ch 197, § 1; SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 2018, ch 63, § 23.
S.D. Codified Laws § 10-47B-93 — SD Code / Title 10 / Chapter 47B / Section 10-47B-93
Necessary information reported by supplier
Status: in_force

The supplier shall report pursuant to § 10-47B-91 , if deemed necessary by the secretary:

(1) 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 exported from this state and for which the terminal operator issued a bill of lading indicating a destination state other than South Dakota;

(2) If removed by an exporter, the exporter's license number; and

(3) 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.

Source: SL 1995, ch 71, § 93; SL 2013, ch 59, § 13.
S.D. Codified Laws § 10-46-15.3 — SD Code / Title 10 / Chapter 46 / Section 10-46-15.3
Exemption of authorized purchases of food
Status: in_force

There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases of food made under Section 17(c) of the Child Nutrition Act of 1966 (42 U.S.C. § 1786(c)).

Source: SL 1987, ch 106, § 4.
S.D. Codified Laws § 10-11-78 — SD Code / Title 10 / Chapter 11 / Section 10-11-78
Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs
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 of property, if the appellant does not prevail in its appeal of the property assessment. The motion shall be accompanied by counsel's verified itemized statement of costs incurred and legal services rendered.

Source: SL 1999, ch 48, § 2.
S.D. Codified Laws § 10-13-39.2 — SD Code / Title 10 / Chapter 13 / Section 10-13-39.2
Review of owner-occupied single-family classifications determined before July 1, 2005
Status: in_force

No amendment to § 10-13-40 made pursuant to SL 2005, ch 62, § 1, compels the director of equalization to review any owner-occupied single-family classifications determined before July 1, 2005. However, the director of equalization may review such classifications if information is provided or discovered concerning the eligibility of any dwelling that is classified as an owner-occupied single-family dwelling.

Source: SL 2005, ch 62, § 2.
S.D. Codified Laws § 10-46-16.6 — SD Code / Title 10 / Chapter 46 / Section 10-46-16.6
Exemption for sale of swine or cattle semen
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, gross receipts from the sale of swine semen and cattle semen to be used for agricultural purposes.

Source: SL 2006, ch 50, § 2.
S.D. Codified Laws § 10-45A-12 — SD Code / Title 10 / Chapter 45A / Section 10-45A-12
Death of claimant--Disposition of claim
Status: in_force

If a claimant dies after having filed a timely claim, the amount thereof shall be disbursed to another member of the household as determined by the secretary of revenue. If the claimant was the only member of his household, the claim may be paid to his personal representative, but if neither is appointed and qualified within two years of the filing of the claim, the amount of the claim shall escheat to the state.

Source: SL 1974, ch 89, § 5; 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 § 10-3-33 — SD Code / Title 10 / Chapter 3 / Section 10-3-33
Assistance to county commissioners and boards of equalization
Status: in_force

The director of equalization shall assist the boards of county commissioners and the consolidated, local, and county boards of equalization to enable them to perform their duties, and shall furnish such boards with all necessary charts, tables, comparisons, and data that they may require. The director of equalization shall, upon request, also furnish any person or taxing district contemplating an appeal pursuant to statute with all existing charts, tables, comparisons, and data pertinent to the appeal.

Source: SL 1957, ch 477, § 7 (7); SDC Supp 1960, § 57.03A07 (7); SL 2008, ch 37, § 41; SL 2008, ch 38, § 1.
S.D. Codified Laws § 10-20-11 — SD Code / Title 10 / Chapter 20 / Section 10-20-11
Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot
Status: in_force

It is a Class 2 misdemeanor for any person to move any building off any land or lot situated outside the limits of a municipal corporation, upon which taxes have been levied, until the taxes have been fully paid. If such a building is removed without the payment of the taxes, the unpaid taxes are a lien upon the building and the lot from which it was removed. This section does not affect the provisions of § 10-20-10 .

Source: SL 1941, ch 357, §§ 1 to 3; SDC Supp 1960, §§ 58.0819, 58.9908; SL 1982, ch 86, § 20.
S.D. Codified Laws § 10-47B-115.3 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.3
Necessary information reported by ethanol producer
Status: in_force

The ethanol producer shall report pursuant to § 10-47B-115.1 , if deemed necessary by the secretary:

(1) All ethyl alcohol sold to a licensed exporter for export or to a licensed ethanol broker;

(2) All ethyl alcohol sold with fuel tax due; and

(3) Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant.

Source: SL 2010, ch 66, § 18.
S.D. Codified Laws § 10-47B-87 — SD Code / Title 10 / Chapter 47B / Section 10-47B-87
Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail
Status: in_force

Any surety company which issues a bond to the State of South Dakota as security for a fuel tax license issued under this chapter shall send any bond form, bond rider, bond amendment, or notice of bond cancellation to the department by registered or certified mail. The bond, rider, amendment, or cancellation notice is not in force or effect until it has been received by the department.

Source: SL 1995, ch 71, § 87.
S.D. Codified Laws § 10-23-21 — SD Code / Title 10 / Chapter 23 / Section 10-23-21
Assignment of tax certificate--Presentation to and entry by treasurer
Status: in_force

Any tax certificate issued pursuant to § 10-23-18 is assignable and any assignment of the tax certificate shall be acknowledged before an officer authorized to take acknowledgments of deeds. The assignee of the tax certificate acquires the lien of the taxes on the real property if the assignee presents the assigned tax certificate to the treasurer for entry. The treasurer shall enter on the record of the sale the fact that the tax certificate has been assigned, entering the name and address of the assignee, and the date when the assignment was presented for entry.

Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 98.
S.D. Codified Laws § 10-47B-145 — SD Code / Title 10 / Chapter 47B / Section 10-47B-145
Rejection of tax refund claim--Assessment of tax against refund claimant
Status: in_force

The secretary may reject any claims for tax refunds which do not conform to the criteria set forth under this chapter or reject any claim which cannot be supported by the claimant's records. The secretary may also assess tax against a refund claimant if it is determined that a refund claim was improperly paid from the claim.

Source: SL 1995, ch 71, § 142; SL 1999, ch 58, § 43.
S.D. Codified Laws § 10-59-57 — SD Code / Title 10 / Chapter 59 / Section 10-59-57
Seizure of automated sales suppression device or phantom-ware without warrant
Status: in_force

An automated sales suppression device or phantom-ware or any cash register or device containing an automated sales suppression device or phantom-ware is contraband and may be seized without a warrant by the secretary, agents or employees of the secretary, or any law enforcement officer of this state. The disposition of any property seized under this section shall be conducted pursuant to chapter 23A-37 .

Source: SL 2016, ch 69, § 5.
S.D. Codified Laws § 10-46-9.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-9.1
Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined
Status: in_force

Ink and newsprint when used in the production of shoppers' guides are hereby exempt from the tax imposed under this chapter.

For the purposes of this section the term, shoppers' guide, includes advertising publications whose advertisements are solicited from the general public and whose publications are for free distribution to the general public and are published regularly at least once a month, consisting of printed sheets containing advertising, bearing a date of issue, and devoted to advertising of general interest.

Source: SL 1977, ch 100, § 2.
S.D. Codified Laws § 10-39B-1 — SD Code / Title 10 / Chapter 39B / Section 10-39B-1
Legislative findings
Status: in_force

The Legislature finds that:

(1) Exploration for and development of energy minerals in this state may from time to time require the expenditure of state funds in the administration of the rules and statutes; and

(2) The State of South Dakota should be compensated for those reasonable costs incurred in carrying out the duties as set forth in chapters 45-9 , 45-6B , and 45-6D .

Source: SL 1983, ch 313, § 1; SL 2009, ch 13, § 6.
S.D. Codified Laws § 10-43-36 — SD Code / Title 10 / Chapter 43 / Section 10-43-36
Consolidated report of related corporations
Status: in_force

Any related corporation required to report under this chapter and owned or controlled either directly or indirectly by another corporation may petition the secretary of revenue, or may be required by the secretary of revenue, to make a consolidated report with related corporations that are required to report under this chapter showing the combined net income, such assets of the corporation as are required for the purpose of this chapter, and such other information as the secretary of revenue may require by rule promulgated pursuant to chapter 1-26 .

Source: SDC 1939, § 57.2714; SL 1977, ch 96, § 18; SL 1987, ch 82, § 20; SL 2000, ch 58, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2013, ch 54, § 2.
S.D. Codified Laws § 10-25-18 — SD Code / Title 10 / Chapter 25 / Section 10-25-18
Time allowed for completion of proceedings to procure tax deed--Cancellation of certificate and bar of lien
Status: in_force

The commencement of a proceeding to procure a tax deed within the periods limited in §§ 10-25-16 and 10-25-17 does not extend the lien of the holder of the tax certificates more than six months beyond the expiration of the periods of limitations. If any proceeding, commenced within the time limited by §§ 10-25-16 and 10-25-17 , is not completed, and the right of the party instituting the proceeding to receive a tax deed under the provisions of §§ 10-25-1 to 10-25-12 , inclusive, is not fully completed and established, within six months after the expiration of six years from the date of the tax certificate sale on which the proceeding is based; then all rights under the proceeding cease and are forever barred. The treasurer shall cancel the tax certificate in the manner provided in § 10-25-16 . However, the purchaser of a tax certificate assigned by the county has an additional period of one year from the date of the assignment to commence the proceeding and six months after the expiration of the period of one year to complete the proceeding. If the tax certificate is cancelled, the lien of the holder of the tax certificate is extinguished and all further proceedings on the tax certificate are barred.

Source: SL 1921, ch 130, § 1; SDC 1939, § 57.1118; SL 1979, ch 75, § 1; SL 2008, ch 37, § 69; SL 2018, ch 63, § 141.
S.D. Codified Laws § 10-11-7 — SD Code / Title 10 / Chapter 11 / Section 10-11-7
Entry of omitted taxes on duplicate tax list--Collection
Status: in_force

The county treasurer shall, upon receipt of the certificate described by § 10-11-5 , enter said assessment and the taxes so extended upon the duplicate tax list for such year or years, and proceed to collect the same in the manner provided by law for the collection of other taxes.

Source: SL 1919, ch 110, § 3; SDC 1939, § 57.0346.
S.D. Codified Laws § 10-21-14 — SD Code / Title 10 / Chapter 21 / Section 10-21-14
Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor
Status: in_force

The treasurer shall make receipts for tax payments. One receipt may be delivered to the person paying the taxes and the other shall, within one week, be filed with the county auditor. The county auditor's copy of the receipt shall specify the property on which the tax was assessed, the amount of taxes collected for state purposes, the amount of each separate and distinct fund the tax is allocated to, and the years for which any of the real property described has been sold for taxes and not redeemed, unless the certificates for the tax sales are more than six years old.

Any county auditor who fails to enter on any tax receipt the amount of taxes for state purposes, or any treasurer who fails to specify on the tax receipt the information required by this section, is guilty of a Class 2 misdemeanor.

Source: SDC 1939, §§ 57.1007, 57.9911; SL 1947, ch 404; SL 1982, ch 86, § 22; SL 1992, ch 80, § 168; SL 1998, ch 63, § 3; SL 2018, ch 63, § 15.
S.D. Codified Laws § 10-50-12 — SD Code / Title 10 / Chapter 50 / Section 10-50-12
Display of license--Duration--Return of license on revocation
Status: in_force

Each license so issued shall be prominently displayed on the premises covered by the license. Each license shall be valid until the first day of July subsequent to the date of issuance of such license unless sooner revoked by the secretary of revenue pursuant to the provisions of this chapter, in which case the holder of the license shall immediately return it to the secretary of revenue.

Source: SDC 1939, § 57.3903; SL 1941, ch 352; SL 1951, ch 452, § 2; SL 1955, ch 415; 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 § 10-45-84 — SD Code / Title 10 / Chapter 45 / Section 10-45-84
Fee or commission not subject to tax
Status: in_force

Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer does not constitute gross receipts subject to the tax imposed by this chapter.

Source: SL 1996, ch 88, § 4; SL 2008, ch 51, § 26.
S.D. Codified Laws § 10-50-1 — SD Code / Title 10 / Chapter 50 / Section 10-50-1
Definition of terms
Status: in_force

Terms used in this chapter mean:

(1) "Consumer," any individual who is not a retailer or a licensed distributor or wholesaler pursuant to § 10-50-9 ;

(2) "Dealer," or "retailer," any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco products at retail;

(3) "Distributor," any person engaged in this state in the business of producing or manufacturing cigarettes, or importing into the state cigarettes, at least seventy-five percent of which are purchased directly from the manufacturers thereof;

(4) "Licensed distributor," or "licensed wholesaler," a distributor or wholesaler licensed under the provisions of this chapter;

(5) "Person," any individual, firm, fiduciary, partnership, limited liability company, corporation, trust, or association, however formed;

(6) "Sale" or "sell," shall include or apply to gifts, exchanges, and barter;

(7) "Secretary," the secretary of revenue;

(8) "Tobacco products," cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part, except cigarettes.

Source: SDC 1939, § 57.3901; SL 1951, ch 452, § 1; SL 1970, ch 78, § 1; SL 1973, ch 2, § 278; SL 1994, ch 351, § 27; SL 1995, ch 72, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 82, § 1; SL 2009, ch 58, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-164.3 — SD Code / Title 10 / Chapter 47B / Section 10-47B-164.3
Transfer of funds to state highway fund
Status: in_force

Any balance in the ethanol infrastructure incentive fund in excess of one million dollars, after the monthly deposit made pursuant to § 34A-13-20 , shall be transferred to the state highway fund.

Source: SL 2018, ch 124, § 4.
S.D. Codified Laws § 10-50-47 — SD Code / Title 10 / Chapter 50 / Section 10-50-47
Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence
Status: in_force

The secretary of revenue may, by notice in writing, at any time, order a hearing and require the taxpayer or any other individual whom the secretary believes to be in possession of information concerning any manufacture, importation, or sale of cigarettes or tobacco products which have escaped taxation to appear before the secretary with any specific books of account, papers, or other documents, for examination relative thereto.

Source: SDC 1939, § 57.3916; SL 1951, ch 452, § 11; SL 1995, ch 72, § 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 § 10-33-15 — SD Code / Title 10 / Chapter 33 / Section 10-33-15
Notice of assessment and hearing date before secretary of revenue
Status: in_force

After the assessment is made on each company not subject to the tax imposed by § 10-33-21 , the Department of Revenue shall give notice by mail to the officers of each telephone company making return to the department, setting out the assessment and fixing a date at least ten days in advance when the representatives of any telephone company, so desiring, may appear before the secretary of revenue and be heard in all matters relating to the correctness of the assessment of the property of the company. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings.

Source: SDC 1939, § 57.1804; SL 1987, ch 82, § 10; SL 1995, ch 56, § 4; 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, § 8.
S.D. Codified Laws § 10-11-71 — SD Code / Title 10 / Chapter 11 / Section 10-11-71
Voting on property valuation by consolidated board--Oath of board members--Annual session
Status: in_force

Municipal, school, and township board members may participate and vote only in the equalization of property within the boundaries of each member's respective taxing district. The county commissioners shall be a majority of the members eligible to vote on the property valuation in question. A majority of the members of the consolidated board eligible to vote on the property value in question constitutes a quorum. Before entering upon the discharge of duties, each member of the board shall take an oath to fairly and impartially perform such duties as a member of the board. The board shall meet for the purpose of hearing appeals and equalizing the assessments of property. The board shall meet annually on the second Tuesday in April at a site agreed upon by each governing board of any municipality or school agreeing to consolidate the local board of equalization with the county board of equalization. The board shall continue in session and may adjourn from time to time until all properly filed appeals have been determined and equalization is completed. The board shall remain in session no longer than three weeks after the second Tuesday in April.

Source: SL 1996, ch 68, § 6.
S.D. Codified Laws § 10-23-10 — SD Code / Title 10 / Chapter 23 / Section 10-23-10
Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed
Status: in_force

The sale of a tax certificate made for the collection of delinquent special assessments shall be conducted in the same manner as other tax certificate sales made by the treasurer. The owner of the property has the same length of time to redeem the tax certificate, and is entitled to the same notice used for the issuance of a tax deed in other tax sales.

Source: SL 1911, ch 243; RC 1919, § 6797; SDC 1939, § 57.1109; SL 2018, ch 63, § 87.
S.D. Codified Laws § 10-25-20 — SD Code / Title 10 / Chapter 25 / Section 10-25-20
Tax deed on real property bid in by county
Status: in_force

If any real property has been bid in by the treasurer in the name of the county at the tax certificate sale and the tax certificate has not been redeemed from the sale or assigned by a certificate of purchase, and sufficient time has elapsed since the sale that a tax deed may be properly issued, the treasurer may issue a tax deed for the real property to the county. However, if the treasurer fails, refuses, or neglects to take proceedings for the issuance of a tax deed to the county, the treasurer shall, upon written application of the county commissioners, or the governing body of any municipality, school district, or township within the county that would be a beneficiary of the tax for which the property was sold, may give notice of intention to take tax deed as required by law. After the notice has been given and no redemption has been made within the time allowed, the treasurer shall issue a tax deed for the real property to the county. If the treasurer fails, refuses, or neglects to comply with the provisions of this section, the treasurer's duty to comply may be enforced by writ of mandamus.

Source: SL 1897, ch 28, § 128; RPolC 1903, § 2207; SL 1911, ch 246; SL 1913, ch 354; SL 1917, ch 136; RC 1919, § 6803; SL 1937, ch 206; SDC 1939, § 57.1122; SL 2008, ch 37, § 71; SL 2018, ch 63, § 143.
S.D. Codified Laws § 10-6-106 — SD Code / Title 10 / Chapter 6 / Section 10-6-106
Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands
Status: in_force

Leased school and endowment lands, as provided in chapter 5-11 , are hereby separately classified for the purpose of taxation. Leased school and endowment lands shall be listed and assessed annually pursuant to § 10-6-105 . The assessment, equalization, and taxation of school and endowment lands that satisfy the criteria for classification of land as agricultural shall be at the same level and on the same basis as land assessed and equalized according to §§ 10-6-127 to 10-6-132 , inclusive.

Source: SL 1977, ch 47, § 4; SL 1994, ch 48, § 6; SDCL § 10-6-31.2; SL 2021, ch 44, §§ 12, 44.
S.D. Codified Laws § 10-18A-8 — SD Code / Title 10 / Chapter 18A / Section 10-18A-8
10-18A-8. 10-18A-8.Amount claimed not required on application--Computation by county auditor
Status: in_force

The applicant, at his election, shall not be required to record on his application the amount claimed by him. The reduction allowable to persons making the election shall be computed by the county auditor.
S.D. Codified Laws § 10-11-66 — SD Code / Title 10 / Chapter 11 / Section 10-11-66
Consolidated board of equalization authorized--Membership
Status: in_force

In lieu of the local board of equalization and county board of equalization established and governed pursuant to §§ 10-11-13 to 10-11-31 , inclusive, the governing boards of any county, municipality, school, and township may agree by resolution to consolidate the local board of equalization with the county board of equalization no later than the second Tuesday of November. The resolution shall state the number of members from each governing board that will sit as a consolidated board of equalization. Membership of the consolidated board of equalization shall include members of school and municipal governing boards and the county commission. Membership of the consolidated board may also include members of township governing boards. All governmental responsibilities and expenses associated with equalization of property under the provisions of chapters 10-3 and 10-11 shall be shared as mutually agreed upon by the governing bodies. Governing bodies not exercising this option shall continue to hear appeals as prescribed in §§ 10-11-13 to 10-11-31 , inclusive.

Source: SL 1996, ch 68, § 1.
S.D. Codified Laws § 10-45-16.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-16.1
Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides
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, gross receipts from the sale of pesticides, as defined in § 38-20A-1 , to be used exclusively by the purchaser for agricultural purposes. Any product or substance to be used in conjunction with the application or use of pesticides for agricultural purposes is also exempt. The products or substances include adjuvants, surfactants, ammonium sulfate, inoculants, drift retardants, water conditioners, seed treatments, foam markers, and foam dyes. Equipment, other than farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes for the application of pesticides and related products and substances is not exempt. The tax imposed by this chapter on endoparasiticides and ectoparasiticides shall be used for veterinary student tuition grants, for South Dakota residents in the South Dakota State University veterinary program, South Dakota State University veterinary program operations, and the operations and activities conducted by the State Animal Disease Research and Diagnostic Laboratory established in § 13-58-13 . The amount of funding initially dedicated to establish the tuition grants and South Dakota State University veterinary program operations shall be based upon the difference between in-state and out-of-state tuition for veterinary student grants designated for South Dakota students at the Iowa State University veterinary program in fiscal year 2020, of which at least seventy-five percent shall be used to fund tuition grants for South Dakota residents in the program. The portion designated for tuition grants shall be adjusted annually based on the difference between the prior year and current year tuition rate for veterinary program at the University of Minnesota, or other future accredited institution of higher education collaborating with South Dakota State University veterinary program for final degree completion. An additional amount of two hundred fifty thousand dollars shall be used to support the operations of the laboratory. The funding shall be budgeted and expended through the general appropriations act pursuant to chapter 4-7 .

Source: SL 1971, ch 78; SL 1989, ch 107, § 1; SL 1993, ch 48, § 13; SL 1995, ch 69; SL 2005, ch 73, § 1; SL 2006, ch 58, § 21, eff. Mar. 2, 2006; SL 2018, ch 64, § 1; SL 2019, ch 88, § 2.
S.D. Codified Laws § 10-33A-14 — SD Code / Title 10 / Chapter 33A / Section 10-33A-14
Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax
Status: in_force

Any refund or allowance made by any telecommunication service or any amount written off the books of a telecommunications company reporting financial information on an accrual basis may be reported as an uncollectible debt and deducted from the gross receipts of any telecommunications service. If any uncollectible debt is subsequently collected, the amount is subject to the telecommunications gross receipts tax and shall be reported to the department in the month of collection.

Source: SL 2003, ch 58, § 14.
S.D. Codified Laws § 10-46A-18 — SD Code / Title 10 / Chapter 46A / Section 10-46A-18
Exemption for floor laying
Status: in_force

The following service enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, is exempt from the provisions of this chapter: industry no. 1752 floor laying and other floor work, not elsewhere classified.

Source: SL 1991, ch 108, § 1.
S.D. Codified Laws § 10-47B-144 — SD Code / Title 10 / Chapter 47B / Section 10-47B-144
Interest on refund claim not refunded within required time period
Status: in_force

Interest at the rate provided for under § 10-59-6 shall be paid on any refund claim amount authorized by §§ 10-47B-119.2 to 10-47B-131 , inclusive, which has not been refunded to the claimant within sixty days of acceptance by the department during the months of January, February, or March. Claims received during any other month shall be paid within forty-five days, otherwise interest shall be paid to the claimant. No interest may be paid for refunds made to interstate fuel tax agreement licensees or licensed interstate users.

Source: SL 1995, ch 71, § 141; SL 2011, ch 61, § 6.
S.D. Codified Laws § 10-11-15 — SD Code / Title 10 / Chapter 11 / Section 10-11-15
Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum
Status: in_force

The township clerk or municipal finance officer shall act as clerk of the equalization board and keep an accurate record of all changes made in the valuation and of all other proceedings. The minutes shall contain the following information: name of property owner appealing assessment, legal description of property being appealed, change to land or structure value by local board of equalization and reason for such change. All actions shall be taken in the form of a motion, second and vote. If no quorum is present, the clerk of such board may adjourn from day to day, and publicly announce the time to which the meeting is adjourned.

Source: SL 1890, ch 37, art X, § 3; RPolC 1903, § 1261; SL 1913, ch 119, § 80; RC 1919, § 6725; SDC 1939, § 57.0402; SL 1977, ch 85; SL 1989, ch 82, § 41; SL 1992, ch 82, § 2; SL 1993, ch 86, § 6.
S.D. Codified Laws § 10-1-41 — SD Code / Title 10 / Chapter 1 / Section 10-1-41
Appeals from departmental decisions
Status: in_force

From any decision of the secretary of revenue, or of the director of any division of the Department of Revenue, or either or any or all of them, relating to licensing, revocation of license, compromise, or adjustment of taxes, or refund of taxes, any person aggrieved or interested, including any officer, department, board, commission, agency, institution, or subdivision of the state, may take an appeal to the circuit court, as provided by chapter 1-26 .

Source: SL 1943, ch 257, § 13; SDC Supp 1960, § 55.2009-1; SL 1984, ch 12, § 67; 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-2 — SD Code / Title 10 / Chapter 6A / Section 10-6A-2
Assessment freeze--Single-family dwellings--Conditions determining entitlement--Income cap increased by index factor
Status: in_force

Any person making an application under the provisions of this chapter is entitled to a real property tax assessment freeze upon the person's single-family dwelling if the person:

(1) Has a household income of less than fifty-five thousand dollars if the household is a single-member household or the person has a household income of less than sixty-five thousand dollars if the household is a multiple-member household;

(2) Has been an owner of an owner-occupied single-family dwelling and a resident of South Dakota for at least five years, unless the person has received the assessment freeze in the previous year;

(3) Has resided for at least two hundred days of the previous calendar year in the single-family dwelling; and

(4) Has established a base year.

The surviving spouse of a person who has previously qualified is entitled to the real property tax assessment freeze if the surviving spouse meets the other conditions of this chapter.

Beginning on January 1, 2026, the household income listed in subdivision (1) of this section must increase annually by the index factor. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics of the United States Department of Labor for the year before the year immediately preceding the year of adjustment or the annual percentage change in federal social security payments for the preceding year, whichever is greater.

Source: SL 1980, ch 74, § 2; SL 1981, ch 81, § 2; SL 1984, ch 65, § 1; SL 1990, ch 74, § 2; SL 1993, ch 87; SL 1998, ch 56, § 1; SL 2002, ch 50, § 1; SL 2004, ch 82, § 1, eff. Feb. 12, 2004; SL 2008, ch 45, § 2; SL 2022, ch 30, § 2; SL 2025, ch 46, § 4.
S.D. Codified Laws § 10-18A-3 — SD Code / Title 10 / Chapter 18A / Section 10-18A-3
10-18A-3. 10-18A-3.Refund denied after refund of sales tax
Status: in_force

No person who received a refund of retail sales and service tax under the provisions of chapter 10-45A shall be eligible for a refund of real property taxes as provided in this chapter.
S.D. Codified Laws § 10-25-5 — SD Code / Title 10 / Chapter 25 / Section 10-25-5
Service of notice of intention to take tax deed--Personal service--Publication--Mailing
Status: in_force

Personal service of the notice shall be served on the owner of record of the real property, the person in possession of the real property, and the person in whose name the real property is taxed in the manner provided by law for the service of summons. Any other person listed in §§ 10-25-3 and 10-25-4 may be served in the manner provided by law for the service of summons or the notice may be served by publishing the notice once a week for at least two successive weeks in the legal newspapers for the county. The notice to the mortgagee or the mortgagee's assignee shall be directed to the mortgagee or assignee to the address appearing in the mortgage of record, or in the assignment of the real property. The notice to a lienholder or to any other interested person as may appear from the records in the office of the register of deeds, the treasurer, or the clerk of courts shall be sent to the last known address of the person. The notice shall be sent by registered or certified mail, return receipt requested.

Source: SDC 1939, § 57.1119; SL 1972, ch 64, § 1; SL 1991, ch 92, § 2; SL 1998, ch 66, § 1; SL 2018, ch 63, § 130.
S.D. Codified Laws § 10-50D-9 — SD Code / Title 10 / Chapter 50D / Section 10-50D-9
Direct-to-consumer shipping--Civil action and penalty
Status: in_force

The attorney general may bring a civil action in circuit court for any violation of § 10-50D-8 . In addition to injunctive or any other relief, the court may impose, for a first violation of § 10-50D-8 , a civil penalty in the amount of one thousand dollars or five times the retail value of the nicotine products involved, whichever is greater. A subsequent violation of § 10-50D-8 is punishable by a civil penalty of five thousand dollars or five times the retail value of the nicotine products involved, whichever is greater.

Source: SL 2026, ch 53, § 11.
S.D. Codified Laws § 10-47B-136.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-136.1
Tax report credit for special fuel blended with biodiesel to create biodiesel blend
Status: in_force

A tax report credit for special fuel blended with biodiesel to create biodiesel blend shall be allowed to the licensed blender who performs the blending activity. The tax report credit shall be granted on a per gallon basis in the amount that the rate for special fuel exceeds the rate for biodiesel blend. The credit shall be used to off-set any tax liability resulting from the blending of previously untaxed biodiesel.

This credit is extended only for special fuel which is blended with biodiesel and for no other fuel product. The further blending of additional fuel products with a motor fuel, special fuel, or biodiesel blend as defined under this chapter shall cause this credit to be cancelled and the blended product shall be taxed at the rate of tax for motor fuel and special fuel provided for in § 10-47B-4 .

Source: SL 2009, ch 55, § 29.
S.D. Codified Laws § 10-25-43 — SD Code / Title 10 / Chapter 25 / Section 10-25-43
Resolution of county commissioners for reconveyance to record owner--Quitclaim deed
Status: in_force

Reconveyance pursuant to § 10-25-41 may be authorized only by resolution of the county commissioners published in the minutes, and the reconveyance may be made only after the time for an appeal from the resolution has expired. The reconveyance is made by quitclaim deed substantially in the form provided by chapter 43-25 and may be made only on payment in cash of the price fixed by the resolution of the county commissioners. The quitclaim deed is executed by the treasurer and attested by the county auditor under seal. The quitclaim deed has the effect only of releasing the title and claim that the county and the taxing districts represented by the county have under the tax deed and any of the taxes that are paid as a part of the price fixed by the county commissioners.

Source: SDC 1939, § 57.1125; SL 1943, ch 292; SL 2008, ch 37, § 79; SL 2018, ch 63, § 155.
S.D. Codified Laws § 10-47B-115.8 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.8
Time for filing methanol producer's report
Status: in_force

Any report required by § 10-47B-115.7 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 2013, ch 60, § 33; SL 2017, ch 65, § 32.
S.D. Codified Laws § 10-44-2.2 — SD Code / Title 10 / Chapter 44 / Section 10-44-2.2
Premium tax on travel insurance--Tax allocation and reporting
Status: in_force

An insurer shall pay premium tax as provided in § 10-44-2 on travel insurance premiums paid by:

(1) An individual primary policyholder who is a resident of this state;

(2) A primary certificate holder who is a resident of this state who elects coverage under a group travel insurance policy; or

(3) A blanket travel insurance policyholder that is a resident in, or has its principal place of business or the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance in, this state, for eligible blanket group members, subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premium on an apportioned basis in a reasonable and equitable manner in those jurisdictions.

A travel insurer shall document the state of residence or principal place of business of the policyholder or certificate holder and report as premium only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.

Source: SL 2022, ch 185, § 11.
S.D. Codified Laws § 10-11-4 — SD Code / Title 10 / Chapter 11 / Section 10-11-4
Addition of property and valuation after failure of owner to show cause against assessment
Status: in_force

If the party notified as provided by § 10-11-3 does not appear, or if he appears and fails to show any good and sufficient cause why such assessment shall not be made, the same shall be made, and the county auditor shall charge such property and the owner thereof with the amount of taxes thereon, and enter such valuation and taxes so extended on the tax list of the year for which such omitted property is liable, and to enable him to do so he is invested with all the powers of directors of equalization under this title.

Source: SL 1919, ch 110, § 2; SDC 1939, § 57.0346; SL 1989, ch. 82, § 41.
S.D. Codified Laws § 10-47B-137 — SD Code / Title 10 / Chapter 47B / Section 10-47B-137
Lost fuel--Requirements for tax refund
Status: in_force

Any person engaged in the sale of motor fuel or special fuel and licensed in accordance with the provisions of this chapter, who has lost motor fuel or undyed special fuel, upon which fuel excise tax has been paid to this state, by leakage or theft, or a single incident of loss or destruction caused by fire, flood, tornado, wind storm, or explosion exceeding one hundred gallons, on which the fuel tax imposed by this chapter, has been paid shall be refunded the amount of tax on the lost gallons upon compliance with the following requirements:

(1) The claimant shall notify the secretary of the loss, by registered or certified mail, within ten days after the loss is discovered;

(2) Copies of police reports in cases of theft and insurance reports shall accompany all claims;

(3) Claims for refunds shall be filed with the secretary within thirty days after the loss is discovered, or the claim is thereafter barred;

(4) No claims for a refund for a loss by leakage or theft of less than five hundred gallons may be considered or allowed. Such loss is presumed to be shrinkage; and

(5) The books and records of the claimant shall be available for inspection by the department.

If a claim for refund under this section is allowed and approved by the secretary, the state auditor shall issue a warrant for the amount allowed, upon the presentation of a claim bearing the approval of the secretary.

Source: SL 1995, ch 71, § 134; SL 2013, ch 59, § 16.
S.D. Codified Laws § 10-50-74 — SD Code / Title 10 / Chapter 50 / Section 10-50-74
Certification update--Supplemental certification
Status: in_force

A tobacco product manufacturer shall update the brand families list included in its certification thirty days prior to any addition to or modification of its brand families by executing and delivering to the secretary a supplemental certification.

Source: SL 2003, ch 74, § 3.
S.D. Codified Laws § 10-33A-4 — SD Code / Title 10 / Chapter 33A / Section 10-33A-4
Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted
Status: in_force

There is hereby imposed a tax of four percent upon the gross receipts of telecommunications services, as defined in § 10-33A-2 , 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 of July 28, 2000.

Source: SL 2003, ch 58, § 4.
S.D. Codified Laws § 10-46E-7 — SD Code / Title 10 / Chapter 46E / Section 10-46E-7
Filing of returns and payment of tax due
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 and the return and remittance is due the twentieth day of the month following the reporting period or at time otherwise determined by the secretary.

The secretary of revenue 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 2006, ch 58, § 7, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 6.
S.D. Codified Laws § 10-3-14 — SD Code / Title 10 / Chapter 3 / Section 10-3-14
Annual conference of commissioners and director
Status: in_force

The director of equalization shall meet the county commissioners at the office of the county commissioners on the first meeting of April for conference in reference to the performance of the director's duties.

Source: SL 1901, ch 58, § 1; RPolC 1903, § 2086; RC 1919, § 6701; SDC 1939, § 57.0330; SL 1989, ch 82, § 41; SL 2011, ch 47, § 1; SL 2016, ch 55, § 1.
S.D. Codified Laws § 10-46-34.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-34.1
Credit for sales or use tax paid to another state--Reciprocal grant of credit required
Status: in_force

The amount of use tax imposed with respect to tangible personal property and any product transferred electronically in the form of equipment brought into this state on a permanent basis for direct use in a manufacturing, fabricating, or processing business shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions to the extent that such tax equals or exceeds the rate of the tax in this state. If the sales or use tax of the other state is less than the tax of this state, the taxpayer shall be subject to the payment of the balance to this state. No credit may be given under this section for taxes paid on tangible personal property or any product transferred electronically subject to the credit of this section in another state or its political subdivisions if that state does not reciprocally grant a credit for taxes paid on similar tangible personal property or any product transferred electronically in this state.

Source: SL 1968, ch 261; SL 2008, ch 51, § 58.
S.D. Codified Laws § 10-47B-30 — SD Code / Title 10 / Chapter 47B / Section 10-47B-30
Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce
Status: in_force

The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.

Source: SL 1995, ch 71, § 30; SL 1999, ch 58, § 11.
S.D. Codified Laws § 10-45-1.4 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.4
Computation of tax to third decimal place
Status: in_force

In computing the tax to be remitted under this chapter as the result of any transaction, the tax amount shall be carried to the third decimal place. Amounts of tax less than one - half of one cent shall be disregarded and amounts of tax of one - half cent or more shall be considered an additional cent.

Source: SL 2002, ch 64, § 24.
S.D. Codified Laws § 10-18A-7 — SD Code / Title 10 / Chapter 18A / Section 10-18A-7
10-18A-7. 10-18A-7.Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time
Status: in_force

Claims for refund of real property taxes under this chapter shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim.
S.D. Codified Laws § 10-13-36 — SD Code / Title 10 / Chapter 13 / Section 10-13-36
Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election
Status: in_force

The governing body of a taxing district may exceed the limit pursuant to § 10-13-35 through the imposition of an excess tax levy. The governing body of a taxing district may impose an excess tax levy with an affirmative two-thirds vote of the governing body on or before July fifteenth of the year prior to the year the taxes are payable. On any excess tax levy approved after July 1, 2002, the governing body of the taxing district shall specify in the resolution the year or number of years the excess tax levy will be applied.

The requirements for an announcement made pursuant to this section are as follows:

(1) The decision of the governing body to originally impose or subsequently increase an excess tax levy shall be published within ten days of the decision;

(2) Publication shall be made at least twice in the legal newspaper designated by the governing body pursuant to law, with no fewer than five days between publication dates, before the opt out takes effect;

(3) The announcement shall be at least three newspaper columns in width and four inches in length or at least one-sixth of a page in size, whichever size is greater;

(4) The announcement shall be headed with the following statement in a typeface no less than eighteen point type: "ATTENTION TAXPAYERS: NOTICE OF PROPERTY TAX INCREASE OF $(fill in amount)." The remainder of the announcement shall consist of a reproduction of the "Resolution for Opt Out," including the amount that property taxes will be increased annually by the proposed opt out and a statement of the right to refer the decision of the board to a vote of the people as provided in this section. The secretary of revenue, in rules promulgated pursuant to chapter 1-26 , shall prescribe a uniform form to be used by the taxing district for notification of taxpayers as required by this section.

However, the requirements of subdivisions (3) and (4) shall be waived if:

(A) The opt out is for less than fifteen thousand dollars; or

(B) A copy of the resolution for opt out is mailed to every property taxpayer in the local governmental unit, by first class mail or bulk mail, within twenty days of the decision to opt out; and

(C) A copy of the resolution for opt out is printed in each official newspaper in the local governmental unit's boundaries.

For the purposes of subsections (A), (B), and (C), the first publication is not deemed to have occurred until three days after the mailing is sent or the resolution is delivered to the official newspaper.

The opt out decision may be referred to a vote of the people upon a resolution of the governing body of the taxing district or by a petition signed by at least five percent of the registered voters in the taxing district and filed with the respective governing body within twenty days of the first publication of the decision. The referendum election shall be held on or before October first preceding the year the taxes are payable. If the opt out is for the purpose of increasing the secondary road levy pursuant to § 31-12-27 , only the registered voters within the area of the county not included in any municipality, organized civil township, improvement district organized pursuant to chapter 7-25A , or county road district organized pursuant to chapter 31-12 may petition or vote on the referred decision. The taxing districts may not exceed the levy limits provided in chapter 10-12 except for the provisions in § 10-12-36 .

Source: SL 1995, ch 57, § 14A; SL 1996, ch 69, § 2; SL 1997, ch 54, § 3; SL 2002, ch 54, § 2; SL 2003, ch 55, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 40, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 136, § 3.
S.D. Codified Laws § 10-52-9 — SD Code / Title 10 / Chapter 52 / Section 10-52-9
Effective date of ordinance
Status: in_force

Notwithstanding § 9-19-13 , any new ordinance or amendment to an ordinance enacted under the authority of this chapter, and any tax rate affected thereby, can be effective only on January first or July first of a calendar year. The ordinance or amendment shall be effective on the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If an ordinance or amendment enacted under this chapter is referred and the referred ordinance or amendment is approved the effective date is the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been approved notwithstanding § 9-20-15 . Notification of the enactment or approval of the ordinance shall be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary of revenue.

Source: SL 1983, ch 101, § 5; SL 1987, ch 29, § 74; SL 1987, ch 114; SL 1992, ch 101; SL 2002, ch 64, § 40; 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 § 10-33-9 — SD Code / Title 10 / Chapter 33 / Section 10-33-9
Addition to assessable value for failure to file report
Status: in_force

In case any telephone company fails to make the report required by § 10-33-4 , on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property of such company.

Source: SDC 1939, § 57.1802; 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 § 10-59-24.1 — SD Code / Title 10 / Chapter 59 / Section 10-59-24.1
Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response
Status: in_force

No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request.

Source: SL 2005, ch 85, § 1.
S.D. Codified Laws § 10-45D-8.1 — SD Code / Title 10 / Chapter 45D / Section 10-45D-8.1
Receipts from nonprofit shooting range exempt
Status: in_force

Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by § 10-45D-2 .

Source: SL 2003, ch 71, § 1.
S.D. Codified Laws § 10-45-5.6 — SD Code / Title 10 / Chapter 45 / Section 10-45-5.6
Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged
Status: in_force

Any nonprofit charitable organization which devotes its resources exclusively to the relief of the poor, distressed or underprivileged and has been recognized as an exempt organization under § 501(c)(3) of the Internal Revenue Code is specifically exempted from the license fee provided in § 10-45-5.1 and any sales, use or gross receipts taxes imposed on the operation or ownership of coin operated washers and dryers placed and used in living accommodations provided by such organization to the poor, distressed or underprivileged.

Source: SL 1992, ch 90.
S.D. Codified Laws § 10-47B-44 — SD Code / Title 10 / Chapter 47B / Section 10-47B-44
Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required
Status: in_force

Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall carry on board a bill of lading issued by the terminal operator or the bulk plant operator of the facility where the motor fuel or special fuel was obtained. The bill of lading shall set out on its face the destination state of the motor fuel or special fuel transported in the vehicle. The transporter shall also carry on board any diversion tickets or drop load tickets issued for the shipment.

Source: SL 1995, ch 71, § 44; SL 1999, ch 58, § 15.
S.D. Codified Laws § 10-47B-115.6 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.6
Necessary information reported by ethanol broker
Status: in_force

The ethanol broker shall report pursuant to § 10-47B-115.4 , if deemed necessary by the secretary:

(1) All ethyl alcohol sold to a licensed exporter for export;

(2) All ethyl alcohol sold with fuel tax due; and

(3) Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant.

Source: SL 2010, ch 66, § 21.
S.D. Codified Laws § 10-29-6 — SD Code / Title 10 / Chapter 29 / Section 10-29-6
Valuation by department on failure of company to make report--Notice to company
Status: in_force

If any airline company shall fail, refuse or neglect to make the report as required of it, the Department of Revenue shall proceed upon the best information available to make a statement for such company of the facts which should have been so reported, and shall notify such company by registered or certified mail of the determination in that regard.

Source: SL 1961, ch 449, § 5; 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 § 10-62-3 — SD Code / Title 10 / Chapter 62 / Section 10-62-3
Collection and administration
Status: in_force

The department shall collect and administer the tax imposed by this chapter.

Source: SL 2007, ch 69, § 3.
S.D. Codified Laws § 10-50E-2 — SD Code / Title 10 / Chapter 50E / Section 10-50E-2
Communication of nicotine content--Presumptive evidence
Status: in_force

Any communication by, or on behalf of, the manufacturer, distributor, or retailer of a nicotine product, which indicates that the product contains a nicotine analog, constitutes presumptive evidence that the product contains a nicotine analog.

Source: SL 2026, ch 54, § 3, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-47B-63 — SD Code / Title 10 / Chapter 47B / Section 10-47B-63
Liquid petroleum gas vendor's license required
Status: in_force

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

Source: SL 1995, ch 71, § 63; SL 1999, ch 58, § 26.
S.D. Codified Laws § 10-50-30 — SD Code / Title 10 / Chapter 50 / Section 10-50-30
Distributor to affix stamps
Status: in_force

Each distributor shall affix or cause to be affixed, in the manner as the secretary of revenue may specify in rules promulgated pursuant to chapter 1-26 , to each individual package of cigarettes, stamps of the proper denomination, as required by this chapter. The stamps shall be affixed by a distributor before the cigarettes are transferred out of the distributor's premises.

Source: SDC 1939, § 57.3910; SL 1949, ch 422, § 2; SL 1951, ch 452, § 7; SL 1987, ch 82, § 43; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 66, § 9; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2014, ch 65, § 1.
S.D. Codified Laws § 10-39-54.1 — SD Code / Title 10 / Chapter 39 / Section 10-39-54.1
Transfer of revenue payable to county
Status: in_force

The secretary of the department shall transfer, by the end of the calendar month following each reporting period, the revenue payable to a county pursuant to subdivisions 10-39-54 (2) and (3).

Source: SL 1988, ch 101, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 50, § 2.
S.D. Codified Laws § 10-13-35.2 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.2
Districts' taxing authority returned upon discontinuance of consolidation of services
Status: in_force

In the event that the consolidation of services, pursuant to § 10-13-35.1 , is discontinued, the taxing authority for the full amount of revenue payable from taxes on real property and indexed as prescribed by § 10-13-35 shall be returned to the original taxing district.

Source: SL 1996, ch 70, § 2.
S.D. Codified Laws § 10-11-53 — SD Code / Title 10 / Chapter 11 / Section 10-11-53
Correction of assessment lists to show changes made by state board--Fractional amounts
Status: in_force

The county auditor shall add to or deduct from each tract or lot of real property in his county the required percent of the valuation thereof, as it stands after the same has been equalized by the county board of equalization, adding in each case any fractional sum of fifty cents or more, and deducting in each case any fractional sum of less than fifty cents, so that the value of separate tracts or lots contain no fraction of a dollar.

Source: SL 1915, ch 298, § 13; RC 1919, § 6590; SDC 1939, § 57.0420 (4); SL 1957, ch 461, § 3; SL 1992, ch 80, § 120.
S.D. Codified Laws § 10-52-2.2 — SD Code / Title 10 / Chapter 52 / Section 10-52-2.2
Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions
Status: in_force

A municipality of the second and third class as defined by § 9-2-1 may levy a tax on the sale or use of motor and special fuel as defined in chapter 10-47B by motor vehicles operated upon the public highways of the state and the streets and highways of the municipality. This tax may not exceed the rate of one cent per gallon. The tax authorized pursuant to this section may not apply to motor or special fuel for the purpose of operating or propelling stationary gas engines, tractors used for agricultural purposes, or the purchase of fuel for lighting, heating, cleaning, or other commercial use.

Source: SL 1980, ch 106, § 1; SL 1983, ch 100, § 73; SL 1995, ch 71, § 188.
S.D. Codified Laws § 10-21-32 — SD Code / Title 10 / Chapter 21 / Section 10-21-32
Collection of taxes and interest on improvement from first assessment date after property was improved
Status: in_force

If, after the hearing required by § 10-21-31 , the owner of the real property has not shown cause why the improvement should not be added to the tax roll, the county auditor shall add the improvement to the tax roll for each year that the improvement existed and the treasurer shall collect the taxes and interest owed on the improvement. The interest provided in § 10-21-23 applies to the taxes owed on improvements added to the tax roll pursuant to this section from the first assessment date after the real property was improved.

Source: SL 1989, ch 85, § 3; SL 2018, ch 63, § 30.
S.D. Codified Laws § 10-47B-43 — SD Code / Title 10 / Chapter 47B / Section 10-47B-43
Preparation and delivery of bill-of-lading setting out fuel destination
Status: in_force

Any person operating a refinery, terminal, bulk plant, or as an ethanol producer in this state shall prepare and provide to the driver of every vehicle removing motor fuel or special fuel from the facility a bill-of-lading, setting out on its face the destination state as represented to the facility operator by the transporter or the transporter's agent.

Source: SL 1995, ch 71, § 43; SL 1996, ch 90, § 10; SL 2010, ch 66, § 12.
S.D. Codified Laws § 10-1-16 — SD Code / Title 10 / Chapter 1 / Section 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors
Status: in_force

The secretary of revenue shall confer with, advise, and direct directors of equalization and boards of review and equalization, as to their duties under the laws of the state. The secretary of revenue shall call meetings of all directors for the purpose of instruction as to the law governing the assessment and taxation of all classes of property.

Source: SDC 1939, § 57.0101 (2); SL 1989, ch 82, § 41; SL 1995, ch 57, § 33; 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 § 10-4-12 — SD Code / Title 10 / Chapter 4 / Section 10-4-12
Property of charitable, benevolent or religious society used partly for income and partly for society purposes
Status: in_force

If property owned by any health care organization or charitable, benevolent, or religious society described in § 10-4-9.4 and §§ 10-4-9 to 10-4-9.3 , inclusive, other than agricultural land, is used partly by such health care organization or charitable, benevolent, or religious society for health care, charitable, benevolent, or religious purposes, and the remaining part is occupied, rented, or used for other than health care, charitable, benevolent, or religious purposes, the portion of property that is so occupied, rented, or used for other purposes, shall be taxed as other property of the same class is taxed. For the purpose of determining the value of the taxable portion of the property, the appraised value of the entire property shall be multiplied by the percentage of the entire property used for other than health care, charitable, benevolent, or religious purposes. The resulting value shall be multiplied by the percentage of time the property is used for other than health care, charitable, benevolent, or religious purposes. The resulting value shall be the assessed value for taxation purposes.

Source: SL 1927, ch 46, § 2; SL 1929, ch 243; SDC 1939, § 57.0311(3)(b); SL 1986, ch 83, § 7; SL 2004, ch 81, § 4.
S.D. Codified Laws § 10-4-8 — SD Code / Title 10 / Chapter 4 / Section 10-4-8
Property acquired for highway purposes exempt
Status: in_force

All real property, irrespective of the person or persons to whom the same shall be assessed, acquired by the State of South Dakota or by any political or executive subdivision thereof, and used exclusively for public highway purposes, shall be exempt from taxation.

Source: SDC 1939, § 57.0311 as added by SL 1961, ch 439.
S.D. Codified Laws § 10-10-11 — SD Code / Title 10 / Chapter 10 / Section 10-10-11
Appeal from county board in classification, valuation and equalization matters
Status: in_force

Any person, firm, limited liability company, corporation, public or private, taxing district, or state department interested, may appeal from any action of the board of county commissioners or the county board of equalization in making classification, valuation, or equalization under §§ 10-10-1 to 10-10-9 , inclusive, either to the circuit court or to the Office of Hearing Examiners. Appeals to the circuit court shall be taken in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization. Appeals to the Office of Hearing Examiners shall be taken and conducted pursuant to chapter 1-26 . A decision of the Office of Hearing Examiners shall be final without further agency action.

Source: SL 1931, ch 255, § 7; SDC 1939, § 57.0417; SL 1994, ch 73, § 12; SL 1994, ch 351, § 12.
S.D. Codified Laws § 10-43-25.4 — SD Code / Title 10 / Chapter 43 / Section 10-43-25.4
Rental property receipts included in numerator
Status: in_force

Receipts from the rental of real or tangible personal property shall be included in the numerator specified in § 10-43-25.1 if the property is principally located in South Dakota.

Source: SL 1977, ch 96, § 14; SL 2014, ch 61, § 8, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-24-8 — SD Code / Title 10 / Chapter 24 / Section 10-24-8
Disinterested persons not granted lien or claim
Status: in_force

Nothing contained in § 10-24-5 or 10-24-6 grants a disinterested person redeeming or paying taxes a lien on the real property or a claim against owners or lienholders, except an agreement a disinterested person may have by contract with the owners or lienholders or by law.

Source: SDC 1939, § 57.1114; SL 2008, ch 37, § 50; SL 2018, ch 63, § 116.
S.D. Codified Laws § 10-55A-6 — SD Code / Title 10 / Chapter 55A / Section 10-55A-6
Credit of overpaid taxes against future taxes--Eligibility for refund
Status: in_force

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 1982, ch 99, § 6.
S.D. Codified Laws § 10-45-47.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-47.1
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 1987, ch 82, § 23; SL 1995, ch 53, § 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 § 10-28-20 — SD Code / Title 10 / Chapter 28 / Section 10-28-20
Notice to county auditor of deeds to railroads--Entry on railroad map
Status: in_force

It shall be the duty of the register of deeds of the county to notify the county auditor of any deed to any railroad company for the right - of - way, depot grounds, yard room, gravel or sand beds, or lands for snow protection, that may be filed in his office for record so that the same may be entered by such county auditor on such map for the purposes mentioned in § 10-28-19 .

Source: SL 1915, ch 100, § 12; RC 1919, § 6607; SL 1923, ch 112; SDC 1939, § 57.1309.
S.D. Codified Laws § 10-22-10 — SD Code / Title 10 / Chapter 22 / Section 10-22-10
Delivery of distress warrant to sheriff--Collection of tax by seizure of property
Status: in_force

The treasurer shall issue and deliver the distress warrant to the sheriff. The distress warrant constitutes the sheriff's authority and the sheriff shall immediately proceed to execute the distress warrant. The sheriff shall collect the tax by seizure of personal property of the person in an amount sufficient to pay the tax, with accrued penalty and interest, if any, and all accruing costs.

Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 40.
S.D. Codified Laws § 10-58-5 — SD Code / Title 10 / Chapter 58 / Section 10-58-5
Revenue to general fund--Exception
Status: in_force

The tax generated by this chapter must be deposited in the general fund, except as otherwise provided in § 10-13-48 .

Source: SL 1985, ch 87, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 53, § 8; SL 2026, ch 48, § 5, eff. July 1, 2027.The tax generated by this chapter must be deposited in the general fund.

Source: SL 1985, ch 87, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53, § 8.
S.D. Codified Laws § 10-45-20 — SD Code / Title 10 / Chapter 45 / Section 10-45-20
Exemptions applied to taxable services
Status: in_force

The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§ 10-45-4 and 10-45-5 .

Source: SL 1965, ch 296, § 3.
S.D. Codified Laws § 10-45-8 — SD Code / Title 10 / Chapter 45 / Section 10-45-8
Tax on admissions to amusements, athletic contests, or events
Status: in_force

Except as otherwise provided in this chapter, there is imposed a tax of four and one-half percent upon the gross receipts from all sales of tickets or admissions to:

Source: SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1980, ch 325, § 18; SL 1981, ch 102, § 4; SL 1985, ch 87, § 1; SL 1987, ch 98, § 8; SL 1988, ch 106, § 1; SL 2002, ch 64, § 22; SL 2016, ch 65, § 7, eff. June 1, 2016; SL 2023, ch 32, §§ 7, 19; SL 2024, ch 39, § 1.Except as otherwise provided in this chapter, there is imposed a tax of four and two-tenths percent upon the gross receipts from all sales of tickets or admissions to:

(1) Places of amusement;

(2) Athletic contests; or

(3) Events.

Source: SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1980, ch 325, § 18; SL 1981, ch 102, § 4; SL 1985, ch 87, § 1; SL 1987, ch 98, § 8; SL 1988, ch 106, § 1; SL 2002, ch 64, § 22; SL 2016, ch 65, § 7, eff. June 1, 2016; SL 2023, ch 32, § 7; SL 2024, ch 39, § 1.
S.D. Codified Laws § 10-35-10 — SD Code / Title 10 / Chapter 35 / Section 10-35-10
Valuation of power and pipelines--Application of property tax levies
Status: in_force

The Department of Revenue shall also fix the assessed valuation per mile of each class of the power or pipeline or lines of each company in each county in the state, which valuation shall be the average value of each class of lines of the company in such county, without corporate limits and such valuation or valuations together with that within the corporate limits of municipalities shall be subject to the levy imposed on all other property in the same taxing district, which is subject to ad valorem levies.

Source: SDC 1939, § 57.1905; SL 1992, ch 60, § 2; 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 § 10-46-20 — SD Code / Title 10 / Chapter 46 / Section 10-46-20
Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary
Status: in_force

Any retailer maintaining a place of business in this state, and making sales of tangible personal property, any product transferred electronically, or services for storage, use or other consumption in this state, not exempted under the provisions of §§ 10-46-6 to 10-46-17.5 , inclusive, shall, at the time of making such sale, whether within or without the state, collect the tax imposed by this chapter from the purchaser, and give to the purchaser a receipt therefor in the manner and form prescribed by the secretary of revenue, if the secretary of revenue, by rule promulgated pursuant to chapter 1-26 , requires a receipt. The retailer shall list with the secretary of revenue the name and address of all the retailer's agents operating in this state, and the location of any of the retailer's distribution or sales houses or offices or other places of business in this state.

Source: SL 1939, ch 276, § 7; SDC Supp 1960, § 57.4307; SL 1986, ch 105; SL 1987, ch 82, § 29; SL 1991, ch 107, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51, § 51; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50B-2 — SD Code / Title 10 / Chapter 50B / Section 10-50B-2
Legislative intent
Status: in_force

In enacting §§ 10-50B-1 to 10-50B-10 , inclusive, it is the intention of the Legislature that:

(1) It is the policy of the state that financial burdens imposed on the state by cigarette smoking be borne by tobacco product manufacturers rather than by the State of South Dakota to the extent that such manufacturers either determine to enter into a settlement with the state or are found culpable by the courts; and

(2) It would be contrary to this policy of the State of South Dakota if tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short - term profits in the years before liability may arise without ensuring that the state will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the state to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short - term profits and then becoming judgment - proof before liability may arise.

Source: SL 1999, ch 60, § 2.
S.D. Codified Laws § 10-52A-1.1 — SD Code / Title 10 / Chapter 52A / Section 10-52A-1.1
Gross receipts defined
Status: in_force

For the purposes of this chapter, the term, gross receipts, means the total amount or consideration, including cash, credit, property, and services, for which tangible personal property, any product transferred electronically, or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:

(1) The retailer's cost of the property or service sold;

(2) The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the retailer, all taxes imposed on the retailer, and any other expense of the retailer; and

(3) Except as provided in chapter 10-46A or 10-46B , charges by the retailer for any services necessary to complete the sale whether or not separately stated, including delivery charges.

Source: SL 2007, ch 56, § 6; SL 2008, ch 51, § 66.
S.D. Codified Laws § 10-28-14 — SD Code / Title 10 / Chapter 28 / Section 10-28-14
Department of Transportation to assist in valuation
Status: in_force

The secretary of revenue, as an aid to this determination of value as provided by this chapter, may call upon the Department of Transportation for any information and facts which the department may have concerning the property of any railroad company in this state. The Department of Transportation shall furnish the information upon request.

Source: SDC 1939, § 57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 64, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-68 — SD Code / Title 10 / Chapter 45 / Section 10-45-68
Exemption for the sale of credit card processing services
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 credit card processing services to retailers.

Source: SL 1994, ch 100, § 1.
S.D. Codified Laws § 10-45C-4 — SD Code / Title 10 / Chapter 45C / Section 10-45C-4
Relationship to state law
Status: in_force

No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.

Source: SL 2002, ch 64, § 4.
S.D. Codified Laws § 10-59-1 — SD Code / Title 10 / Chapter 59 / Section 10-59-1
Application
Status: in_force

The provisions of this chapter may only apply to proceedings commenced under this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation authorized by, chapters 10-33A , 10-39 , 10-39A , 10-39B , 10-43 , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-47B , 10-50C , 10-52 , 10-52A , 10-52B , 10-62 , 32-3 , 32-3A , 32-5 , 32-5B , 32-6B , 32-9 , 32-10 , 34-45 , and 34A-13 , and §§ 10-50-61 , 49-31-51 , and 50-4-13 to 50-4-17 , inclusive.

Source: SL 1986, ch 111, § 1; SL 1989, ch 121; SL 1990, ch 99, § 1; SL 1991, ch 105, § 12; SL 1994, ch 241, § 2; SL 1995, ch 71, § 187; SL 1999, ch 61, § 1; SL 2000, ch 68, § 1; SL 2002, ch 63, § 15; SL 2002, ch 65, § 9; SL 2002, ch 68, § 15; SL 2004, ch 100, § 1; SL 2006, ch 58, § 13, eff. Apr. 1, 2006; SL 2011, ch 63, § 1; SL 2012, ch 188, § 27; SL 2017, ch 65, § 12; SL 2021, ch 52, § 16, eff. Jan. 1, 2022; SL 2022, ch 66, § 14; SL 2023, ch 37, § 1; SL 2026, ch 55, § 17.
S.D. Codified Laws § 10-45D-12 — SD Code / Title 10 / Chapter 45D / Section 10-45D-12
Application of other laws
Status: in_force

The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by §§ 10-45D-1 to 10-45D-14 , inclusive, where applicable.

Source: SL 2002, ch 63, § 12.
S.D. Codified Laws § 10-3-1.1 — SD Code / Title 10 / Chapter 3 / Section 10-3-1.1
Certification required for assessing or appraising officials
Status: in_force

No state or county official or any other person charged with the duty of assessing or appraising real property for purposes of taxation may continue in office unless he holds an appropriate certificate issued by the Department of Revenue, upon successful completion of a written examination or has been accepted for enrollment in a certification program to be conducted by the department and approved by the South Dakota Association of Assessing Officers, to be completed within one year. Certification is not required of clerical staff not engaged in field assessing or appraising.

Source: SL 1974, ch 87, § 1; SL 1989, ch 81; SL 1992, ch 80, § 6; 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 § 10-59-45 — SD Code / Title 10 / Chapter 59 / Section 10-59-45
Contested case hearing--Time for request--Appeal
Status: in_force

Any person aggrieved by an order of the secretary issued pursuant to § 10-59-44 may, in writing, request a contested case hearing before the secretary. The written hearing request shall be received by the department within fourteen days from the date the order was mailed to the licensee by certified mail. If a written request for hearing is not received by the department within the time prescribed, the order becomes final. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters 1-26 and 1-26D .

Source: SL 2010, ch 69, § 2.
S.D. Codified Laws § 10-47B-81 — SD Code / Title 10 / Chapter 47B / Section 10-47B-81
Bond requirements
Status: in_force

If the applicant files a bond pursuant to § 10-47B-80 , the bond shall:

(1) Be with a surety company approved by the secretary;

(2) Name the applicant as the principal and the state as the obligee; and

(3) Be on forms prescribed by the department.

Source: SL 1995, ch 71, § 81.
S.D. Codified Laws § 10-56-4 — SD Code / Title 10 / Chapter 56 / Section 10-56-4
Execution of distress warrant by sheriff
Status: in_force

The county treasurer shall issue and deliver the distress warrant in duplicate to the sheriff. The warrant shall constitute the sheriff's authority and he shall immediately proceed to execute the warrant and to collect the tax by seizure of the person's property in an amount sufficient to pay the tax, with any accrued penalty and interest, and all accruing costs, where the property may be found in the county.

Source: SL 1982, ch 107, § 4.
S.D. Codified Laws § 10-65-1 — SD Code / Title 10 / Chapter 65 / Section 10-65-1
Definitions
Status: in_force

Terms used in this chapter mean:

(1) "Person," the same as the term is defined under § 10-45-1 ; and

(2) "Retailer," the same as the term is defined under § 10-45-1 .

Source: SL 2018 (SS), ch 3, § 4, eff. Dec. 12, 2018.
S.D. Codified Laws § 10-4-30 — SD Code / Title 10 / Chapter 4 / Section 10-4-30
Single-family dwellings of disabled or senior citizens classified
Status: in_force

Single - family dwellings owned by heads of households sixty - five years of age or disabled are hereby classified for purposes of taxation.

Source: SL 1980, ch 74, § 12.
S.D. Codified Laws § 10-52A-13 — SD Code / Title 10 / Chapter 52A / Section 10-52A-13
Ordinance or amendment enacted under chapter--Notification--Effective date
Status: in_force

Notwithstanding § 9-19-13 , any new ordinance or amendment to an ordinance enacted under the authority of this chapter, and any tax rate affected thereby, can be effective only on January first or July first of a calendar year. The ordinance or amendment shall be effective on the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If an ordinance or amendment enacted under this chapter is referred and the referred ordinance or amendment is approved the effective date shall be the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been approved notwithstanding § 9-20-15 . Notification of the enactment or approval of the ordinance shall be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary of revenue.

Source: SL 2002, ch 68, § 14; 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 § 10-46-15.7 — SD Code / Title 10 / Chapter 46 / Section 10-46-15.7
Exemption of prescribed medical devices used by humans
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 use 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 it's 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, § 16.
S.D. Codified Laws § 10-6-122 — SD Code / Title 10 / Chapter 6 / Section 10-6-122
Maximum coefficient of dispersion
Status: in_force

The coefficient of dispersion for real property in a county, as calculated pursuant to § 10-11-59 , may not be more than twenty - five percent.

Source: SL 1989, ch 86, § 7; SL 1990, ch 71, §§ 2, 9; SDCL § 10-6-33.9; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-59-17 — SD Code / Title 10 / Chapter 59 / Section 10-59-17
Compliance with procedures prerequisite to jurisdiction of courts
Status: in_force

A taxpayer seeking recovery of tax, penalty, or interest imposed by the chapters set out in § 10-59-1 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover such taxes, penalty, or interest unless the taxpayer seeking the recovery of tax complies with the provisions of this chapter.

Source: SL 1986, ch 111, § 17.
S.D. Codified Laws § 10-35-2 — SD Code / Title 10 / Chapter 35 / Section 10-35-2
Operating property assessed by department
Status: in_force

All property, real and personal, belonging to or held under lease or otherwise by any light or power company, heating company, water company, or gas company as the same is defined in § 10-35-1 and used by it exclusively in the operation of its line or lines in this state, except such as is held under lease and used in such manner as to make it taxable to the owner under the general property tax laws, shall be assessed annually for taxation by the Department of Revenue, and not otherwise.

Source: SDC 1939, § 57.1902; 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 § 10-45D-4 — SD Code / Title 10 / Chapter 45D / Section 10-45D-4
Lodging establishments
Status: in_force

The tax imposed by § 10-45D-2 on any lodging establishment applies only to the gross receipts from the rental of rooms by a lodging establishment.

Source: SL 2002, ch 63, § 4.
S.D. Codified Laws § 10-45-1.10 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.10
Distinct and identifiable products--Exclusions
Status: in_force

For the purposes of this chapter, the phrase, distinct and identifiable products, does not include:

(1) Packaging, including containers, boxes, sacks, bags, bottles, wrapping, labels, tags, and instruction guides, that accompany the retail sale of the products and are incidental or immaterial to the retail sale;

(2) A product provided free of charge with the required purchase of another product, if the sales price of the product purchased does not vary depending on the inclusion of the product provided free of charge; or

(3) Items included in gross receipts.

Source: SL 2007, ch 58, § 3.
S.D. Codified Laws § 10-45-1.12 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.12
Bundled transaction--Exclusions
Status: in_force

For the purposes of this chapter, the term, bundled transaction, does not include:

(1) A transaction that includes the retail sale of real property or services to real property;

(2) A transaction that includes the retail sale of any products in which the gross receipts varies, or is negotiable, based on the selection by the purchaser of the products included in the transaction;

(3) A transaction that includes the retail sale of tangible personal property and a service where the tangible personal property is essential to the use of the service, and is provided exclusively in connection with the service, and the true object of the transaction is the service;

(4) A transaction that includes the retail sale of any product transferred electronically and a service where the product transferred electronically is essential to the use of the service, and is provided exclusively in connection with the service, and the true object of the transaction is the service;

(5) A transaction that includes the retail sale of services where one service is provided that is essential to the use or receipt of a second service and the first service is provided exclusively in connection with the second service and the true object of the transaction is the second service;

(6) A transaction that includes the retail sale of taxable products and nontaxable products and the purchase price or gross receipts of the taxable products is de minimis; or

(7) A transaction that includes the retail sale of exempt tangible personal property and taxable tangible personal property where:

(a) The transaction includes food and food ingredients, drugs, durable medical equipment, mobility enhancing equipment, or prosthetic devices all as defined in chapter 10-45 , or over-the-counter drugs or medical supplies; and

(b) The retailer's purchase price or gross receipts of the taxable tangible personal property is fifty percent or less of the total purchase price or gross receipts of the bundled tangible personal property. No retailer may use a combination of the purchase price and gross receipts of the tangible personal property when making the fifty percent determination for a transaction.

Source: SL 2007, ch 58, § 5; SL 2008, ch 51, § 7.
S.D. Codified Laws § 10-22-24 — SD Code / Title 10 / Chapter 22 / Section 10-22-24
Sheriff's return on distress warrant--Contents
Status: in_force

The sheriff shall submit a return to the treasurer on each distress warrant as soon as executed, and at least within six months after date of issue of the distress warrant, stating the amounts, if any, that have been collected upon the distress warrant. After the sheriff has completed a diligent search and no property is found to collect for the distress warrant, the sheriff shall report the number of miles actually and necessarily traveled in executing each distress warrant and the number of distress warrants executed on each trip. If a sale was made under any distress warrant, the sheriff shall show the procedure of serving the distress warrant, including the giving of notice as required, the time and location of the sale, the name of each purchaser, the amount bid and paid by each purchaser, and the property sold to each purchaser.

Source: SL 1915, ch 296, § 6; SL 1917, ch 133, § 3; RC 1919, § 6776; SDC 1939, § 57.1017; SL 1967, ch 323; SL 2018, ch 63, § 54.
S.D. Codified Laws § 10-43-94 — SD Code / Title 10 / Chapter 43 / Section 10-43-94
Entities exempt from payment of tax
Status: in_force

The State of South Dakota, any political subdivision of the state, and any quasi-governmental organization created by an executive order of the State of South Dakota and any subsidiary of such organization; any nonprofit United States Treasury Community Development Financial Institution, Small Business Administration Certified Development Company, or Regional Revolving Loan Fund; or any commercial club, chamber of commerce, or industrial development corporation formed pursuant to § 9-12-11 or 9-27-37 is exempt from the payment of this tax.

Source: SL 2005, ch 257, § 7.
S.D. Codified Laws § 10-13-37.4 — SD Code / Title 10 / Chapter 13 / Section 10-13-37.4
Circuit court may award costs and attorneys' fees
Status: in_force

The circuit court may award disbursements, including reasonable attorneys' fees, in an action brought pursuant to § 10-13-37.2 by any appellant if the appellant does not prevail in its appeal of any factor calculated in § 10-13-37.1 .

Source: SL 2000, ch 52, § 3.
S.D. Codified Laws § 10-46-19 — SD Code / Title 10 / Chapter 46 / Section 10-46-19
Manner of collection of tax
Status: in_force

The tax herein imposed shall be collected in the manner provided by §§ 10-46-23 , 10-46-32 , and 10-46-33 .

Source: SL 1939, ch 276, § 6; SDC Supp 1960, § 57.4306.
S.D. Codified Laws § 10-23-5 — SD Code / Title 10 / Chapter 23 / Section 10-23-5
Charge against property for publication--Payment of cost of publication
Status: in_force

The treasurer shall charge and collect, in addition to the taxes and special assessments, and interest and penalty, the sum of four dollars and fifty cents on each tract of real property and on each municipal lot or group of municipal lots advertised for sale or published pursuant to § 10-23-2.3 . The fee collected pursuant to this section shall be deposited in the county general fund. The county shall pay the cost of publication for the information published pursuant to § 10-23-2.3 .

Source: SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1973, ch 61; SL 1976, ch 94; SL 1984, ch 73, § 2; SL 1988, ch 98, § 2; SL 1998, ch 65, § 1; SL 2018, ch 63, § 82.
S.D. Codified Laws § 10-45-13.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-13.3
Exemption of lottery tickets
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of lottery tickets made as part of a lottery operated by this state.

Source: SL 1987, ch 313, § 39.
S.D. Codified Laws § 10-9-10.1 — SD Code / Title 10 / Chapter 9 / Section 10-9-10.1
Removal of mobile home from state--Refund of tax on pro rata basis
Status: in_force

The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal payments as provided for in § 10-9-10 and the mobile home is removed from the state prior to July first, the second payment of the mobile home tax is forgiven. In making the pro rata determination, a period of less than one - half month shall be ignored and a period of one - half month or more shall be counted as a full month.

Source: SL 1982, ch 90.
S.D. Codified Laws § 10-59-28 — SD Code / Title 10 / Chapter 59 / Section 10-59-28
Reduction or abatement of penalty or interest
Status: in_force

Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability.

Source: SL 1990, ch 100, § 4.
S.D. Codified Laws § 10-13-35.1 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.1
Exception to limitation on tax levy increase when consolidating services
Status: in_force

Any taxing district subject to the limitations of § 10-13-35 may increase the revenue payable from taxes on real property above the limitation provided in § 10-13-35 to replace a corresponding reduction in revenue payable from taxes on real property in another taxing district for the purpose of consolidating services. Before the consolidation takes effect, the taxing districts shall enter into an agreement prescribing the amount of taxing authority to be transferred and the terms for consolidating services and disposing of property or equipment acquired through the agreement.

Source: SL 1996, ch 70, § 1.
S.D. Codified Laws § 10-13-37.2 — SD Code / Title 10 / Chapter 13 / Section 10-13-37.2
Appeal of valuation decision
Status: in_force

Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the decision of the secretary of revenue in calculating a factor for agricultural and nonagricultural valuations pursuant to § 10-13-37.1 . The appeal may be made to the office of hearing examiners or the circuit court in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.

Source: SL 2000, ch 52, § 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 § 10-18A-1 — SD Code / Title 10 / Chapter 18A / Section 10-18A-1
10-18A-1. 10-18A-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, XIV, 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) "Head of household," a married person, a single person, a widow or widower or a divorced person;

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

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

(6) "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 on the applicant's principal residence for the year in which application is made. However, the reduction in the applicant's income for real estate taxes payable may not exceed four hundred dollars;

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

(8) "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;

(9) "Tax year" or "taxable year" the year in which real property is assessed and the taxes levied thereon.
S.D. Codified Laws § 10-39-45.4 — SD Code / Title 10 / Chapter 39 / Section 10-39-45.4
Annual filing--Payment, refund, or application to next estimate
Status: in_force

On or before the first day of June, each person subject to the tax imposed by this chapter shall file and pay the balance of any tax due from the previous calendar year. If the estimated tax payments made for the previous calendar year exceed the amount due, the excess shall be refunded or applied to the next quarterly estimate.

Source: SL 1984, ch 78, § 5.
S.D. Codified Laws § 10-25-44 — SD Code / Title 10 / Chapter 25 / Section 10-25-44
Limitation of proceedings to contest tax deed--Defenses in action by tax-deed grantee
Status: in_force

No action may be commenced by the former owner or by any person claiming under him or her, to recover possession of any real property which has been sold and conveyed by deed for nonpayment of taxes or to avoid the deed, unless action is commenced within one hundred eighty days after the recording of the deed. No defense may be interposed or maintained by the former owner, or by any person claiming under him or her, in any action brought to quiet the title in the grantee in any tax deed, or by any person claiming under the grantee, in any tax deed issued and delivered by any treasurer unless the defense is interposed within one hundred eighty days after the recording of the tax deed in the office of the register of deeds in which the real property described in the tax deed is located.

Source: SL 1901, ch 56, § 1; RPolC 1903, § 2214; SL 1903, ch 70; RC 1919, § 6825; SDC 1939, § 57.0903; SL 1941, ch 337; SL 1983, ch 77; SL 1993, ch 91; SL 2018, ch 63, § 156.
S.D. Codified Laws § 10-23-2 — SD Code / Title 10 / Chapter 23 / Section 10-23-2
Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list
Status: in_force

The treasurer shall give notice of the sale of the tax certificate by publication of the sale once during the week before the sale in the official newspapers of the county. If there is no newspaper published in the county, the treasurer shall give notice by written or printed notice posted at the door of the courthouse for two weeks before the sale. The county auditor shall reconcile the published list of unpaid taxes to the unpaid taxes in the tax list.

Source: SL 1897, ch 28, § 115; RPolC 1903, § 2194; SL 1905, ch 53; SL 1913, ch 338, § 1; SL 1913, ch 350, § 4; SL 1917, ch 131; RC 1919, § 6785; SL 1921, ch 129; SL 1933, ch 195, § 1; SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 1986, ch 94, § 1; SL 1987, ch 64, § 4; SL 2018, ch 63, § 75.
S.D. Codified Laws § 10-1-7 — SD Code / Title 10 / Chapter 1 / Section 10-1-7
Appointment and tenure of directors--Oath and bond
Status: in_force

Directors of the respective divisions shall be appointed by the secretary of the Department of Revenue and serve at the pleasure of the secretary. Before entering office, each director and deputy director shall take and subscribe the oath required by S.D. Const., Art. XXI, § 3, give bond to the state in like manner and form as the secretary, and file the bond in the Office of 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, § 4; SDC Supp 1960, § 57.01A04; SL 1995, ch 2, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 60, § 1.
S.D. Codified Laws § 10-18A-11 — SD Code / Title 10 / Chapter 18A / Section 10-18A-11
10-18A-11. 10-18A-11.Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms
Status: in_force

The secretary of revenue shall reimburse to any person eligible for payment under the provisions of this chapter. The reimbursement shall be paid out of appropriations for retail sales and service tax refunds to the elderly and disabled. Any claim for reimbursement by any person shall be paid within sixty days after the deadline, as prescribed in § 10-18A-7 , upon forms prescribed by the secretary.
S.D. Codified Laws § 10-13-37 — SD Code / Title 10 / Chapter 13 / Section 10-13-37
Median level of assessment to be eighty-five percent of market value
Status: in_force

Property taxes shall be levied on valuations where the median level of assessment represents eighty-five percent of the market value as determined by the Department of Revenue.

Source: SL 1995, ch 57, § 15; 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 § 10-28-18 — SD Code / Title 10 / Chapter 28 / Section 10-28-18
Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts
Status: in_force

It shall be the duty of the county auditor, after receiving such statement from the Department of Revenue, to turn such statement over to the board of county commissioners, who, at its first meeting after receiving such statement, shall make and enter in the proper record an order stating and declaring the length of the main track of road, branches, and sidetracks and assessed valuation of such road, branches, and sidetracks lying within each township and lesser taxing district in the county through or into which such road or branches thereof run as fixed by the rate of assessment per mile as made by the Department of Revenue; and shall also enter in the proper record the assessment made by the Department of Revenue of the railroad property in such county located within the limits of each municipality transmitted to the city auditor or town clerk thereof, and the amounts so entered of record shall constitute the taxable value of such property for all taxable purposes. They shall transmit a copy of such order and record to the city auditor of each first or second class municipality, the clerk of each third class municipality or civil township, and the proper officer of each lesser taxing district and also to such railroad company.

Source: SDC 1939, § 57.1308; SL 1992, ch 60, § 2; 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 § 10-45-13 — SD Code / Title 10 / Chapter 45 / Section 10-45-13
10-45-13. Exemption of receipts used for civic and nonprofit associations and purposes
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 following:

(1) Sales of tickets or admissions to the grounds and grandstand attractions of state, county, district, regional, and local fairs;

(2) Admissions to nonprofit historic sites and repertory theater performances operated by nonprofit organizations;

(3) Admissions to community operated celebrations and shows sponsored by a chamber of commerce or other similar nonprofit organization if the county or municipality in which the activity takes place officially sponsors the activity and no charge is made to the operators of the celebration or show for the use of county, city or town facilities or services;

(4) Admissions to events or receipts from activities sponsored and operated by colleges or vocational schools or elementary or high schools or related clubs or supporting organizations approved or supervised by a school or college when the entire net proceeds are spent for educational purposes and any associations of them and receipts from tangible personal property or any product transferred electronically sold at such events. However, receipts from tangible personal property or any product transferred electronically sold at such events or activities are included in the measure of sales tax at the time of purchase by the college or school or related club or supporting organization;

(5) Religious, benevolent, fraternal, youth association or charitable activities, including any bingo or lottery conducted pursuant to § 22-25-25 , where the entire amount of such receipts after deducting all costs directly related to the conduct of such activities is expended for religious, benevolent, fraternal, youth association or charitable purposes, and, except for any bingo or lottery, the receipts are not the result of engaging in business for more than three consecutive days. For the purposes of determining whether this business has been engaged in for more than three days, days necessary to set up, organize, prepare for, take down, or disassemble the business or activity may not be construed as days engaged in business. However, receipts from tangible personal property, any product transferred electronically, or services purchased for use in the activity are included in the measure of sales tax;

(6) Sales of tangible personal property or any product transferred electronically when the net receipts therefrom are used primarily for the restoration or maintenance of the Governor's mansion and capitol grounds;

(7) Any charge or entry fee made to persons for engaging in participatory events limited to tournaments, contests and league activities. However, receipts from tangible personal property, any product transferred electronically, or services purchased for use in tournaments, contests and league activities shall be included in the measure of the tax imposed by this chapter;

(8) Admissions to events or receipts from activities sponsored and operated by county or municipal historical societies or centennial committees when the entire net proceeds are spent for centennial celebration purposes. However, receipts from tangible personal property, any product transferred electronically, or services purchased for use in the activity are included in the measure of sales tax;

(9) Religious, benevolent, fraternal, youth association or charitable activities conducted at county fairs, if the entire amount of such receipts after deducting all costs directly related to the conduct of such activities is expended for religious, benevolent, fraternal, youth association or charitable purposes, and the receipts are not the result of engaging in business for more than five consecutive days. However, receipts from tangible personal property, any product transferred electronically, or services purchased for use in the activity are included in the measure of sales tax;

(10) Admissions to circus performances sponsored or operated by religious, benevolent, fraternal or youth associations, if the entire amount of the receipts after deducting all costs directly related to the conduct of the circus performances is expended for religious, benevolent, fraternal, youth associations or charitable purposes;

(11) Admissions to events or receipts from activities sponsored and operated by religious, benevolent, or charitable organizations for a period not to exceed thirty days in any calendar year, if the entire amount of the receipts after deducting all costs directly related to the conduct of the event or activity is expended for the benefit of homeless persons.

Source: SDC 1939, § 57.3202 (4); SL 1939, ch 269; SL 1961, ch 446; SL 1968, ch 259; SL 1976, ch 99, § 2; SL 1978, ch 86; SL 1983, ch 89; SL 1988, ch 114; SL 1988, ch 115; SL 1989, ch 105, §§ 1, 2; SL 1990, ch 90; SL 1991, ch 103; SL 1992, ch 60, § 2; SL 1992, ch 93, § 1; SL 2000, ch 60, § 1; SL 2008, ch 51, § 17; SL 2012, ch 69, § 1.
S.D. Codified Laws § 10-1-28.6 — SD Code / Title 10 / Chapter 1 / Section 10-1-28.6
Federal taxpayer information defined
Status: in_force

Federal taxpayer information means a federal tax return or portion thereof, or information reflected thereon, which the state requires a taxpayer to attach to, or include in, any state tax return. The term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.

Source: SL 1978, ch 69, § 1.
S.D. Codified Laws § 10-4-24 — SD Code / Title 10 / Chapter 4 / Section 10-4-24
Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value
Status: in_force

The homestead as defined by law, except a homestead consisting of a mobile home, when owned and occupied by the owner and his family as a home at the time of assessment shall be exempt from any tax imposed by the Legislature to defray the expenses of the state, or to pay any deficiency thereof. Each person liable to assessment and taxation shall separately list his or her homestead, giving the exact description thereof at the time of the assessment and shall give to the director of equalization at the time of assessment a sworn statement in writing on a form prescribed by the secretary of revenue and provided by the county auditor setting forth the legal description of the premises claimed as the homestead, and in case such homestead is situated within a shop, store, or other building used for business purposes shall specifically set forth the exact description of the portion of such store, shop, or other building being used by the owner thereof as a dwelling, and the director of equalization shall divide the valuation so that the portion claimed as a homestead shall be listed and valued separately from the business portion of said premises and the county auditor of the county where such homestead is situated shall exclude such homestead from his total assessment in determining the amount of the state tax. Nothing herein shall be construed to exempt such homestead from any tax legally imposed for county, township, municipality, or school purposes.

Source: SDC 1939, § 57.0311 (7); SL 1939, ch 262; SL 1972, ch 233, § 1; SL 1989, ch 82, § 41; SL 1992, ch 60, § 2; 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 § 10-50B-16 — SD Code / Title 10 / Chapter 50B / Section 10-50B-16
Amendment of escrow agreement to execute assignment--Requirements--Delivery
Status: in_force

The parties to a qualified escrow agreement may amend the agreement for the purposes of executing an assignment pursuant to § 10-50B-15 .

An assignment executed pursuant to § 10-50B-15 shall be in writing and signed by the assignee and the assignor or by an authorized agent or representative of the assignor. An assignment in writing that is duly executed becomes enforceable after a copy of the assignment is delivered to the attorney general and the financial institution where the qualified escrow fund is maintained.

Source: SL 2019, ch 67, § 2.
S.D. Codified Laws § 10-52B-3 — SD Code / Title 10 / Chapter 52B / Section 10-52B-3
Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs
Status: in_force

The governing body of a county shall allocate all moneys in the county's property tax reduction fund as a credit against the county property tax levy on all property classified as owner-occupied, as defined in § 10-13-39 , in an equal percentage.

All additional moneys in the fund after one hundred percent of the county property tax levy on owner-occupied property is supplanted must be used to provide a credit against the county property tax levy on all property classified as agricultural and nonagricultural in an equal percentage.

Notwithstanding the provisions of this section, the governing body may allocate moneys in the county's property tax reduction fund in an amount necessary to implement the requirements of this chapter, not to exceed two percent of all moneys deposited in the fund during the first year in which the county imposes a gross receipts tax and not to exceed twenty thousand dollars in each year thereafter.

Source: SL 2026, ch 55, § 7.
S.D. Codified Laws § 10-45-12.6 — SD Code / Title 10 / Chapter 45 / Section 10-45-12.6
Exemption for credit services by credit bureaus to certain financial institutions
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 credit services by credit bureaus to financial institutions as defined in § 10-43-1 , which financial institutions are paying taxes pursuant to the provisions of chapter 10-43 .

Source: SL 1991, ch 102, § 1.
S.D. Codified Laws § 10-28-22 — SD Code / Title 10 / Chapter 28 / Section 10-28-22
Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes
Status: in_force

The county auditor shall make and deliver a duplicate of such railroad tax book to the county treasurer, and the county treasurer shall be charged with the collection of such railroad taxes; and the amount due each municipality, civil township, or lesser taxing district shall be paid over when collected by the county treasurer to such municipality, township, or lesser taxing district.

Source: SL 1915, ch 100, § 10; RC 1919, § 6605; SDC 1939, § 57.1310; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-43-43.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-43.1
Records kept by taxpayers--Inspection by secretary--Out-of-state records
Status: in_force

Each person subject to tax under this chapter shall make and keep for a period of six years after federal taxable income has been finally determined by the United States any records as required by the secretary of revenue or otherwise necessary for the administration of this chapter. The records shall, at all times during business hours of the day, be subject to inspection by the secretary to determine the amount of tax due.

If in the normal conduct of the business, the required records are maintained and kept at an office outside the State of South Dakota, it shall be a sufficient compliance with this section if the records are made available for audit and examination by the Department of Revenue at the office outside of South Dakota.

Source: SL 1976, ch 96, § 2; 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, § 16.
S.D. Codified Laws § 10-6A-11 — SD Code / Title 10 / Chapter 6A / Section 10-6A-11
Refund eligibility unaffected
Status: in_force

Property tax relief granted through the provisions of this chapter does not affect a person's eligibility for a retail sales and service tax refund under the provisions of chapter 10-45A .

Source: SL 1980, ch 74, § 11; SL 2026, ch 37, § 4.
S.D. Codified Laws § 10-47B-88 — SD Code / Title 10 / Chapter 47B / Section 10-47B-88
Decrease in bond amount, or waiver of bond, upon demonstration of financial condition
Status: in_force

The secretary may review evidence provided by a licensee or applicant for license which demonstrates that the licensee's financial condition warrants a decrease in the bond amount or waiver of the bond. If the secretary determines that a decrease in the bond amount or waiver of the bond is warranted, the secretary may order a decrease in the bond amount or waive the requirement.

Source: SL 1995, ch 71, § 88; SL 1996, ch 90, § 26.
S.D. Codified Laws § 10-45-23 — SD Code / Title 10 / Chapter 45 / Section 10-45-23
Schedule for collection of tax from consumer
Status: in_force

The schedules for collection of the tax imposed by this chapter and chapter 10-52 shall be established in rule by the secretary of revenue pursuant to chapter 1-26 . The schedules established by rule shall spread the tax proportionately on fractions of dollars.

Source: SL 1965, ch 288, § 2; SL 1969, ch 267, § 2; SL 1970, ch 168, § 3; SL 1973, ch 62, § 1; SL 1978, ch 72, § 38; SL 1979, ch 84, §§ 2, 4; SL 1980, ch 325, § 20; SL 1987, ch 98, § 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 § 10-25-12 — SD Code / Title 10 / Chapter 25 / Section 10-25-12
Title and possessory right vested by tax deed
Status: in_force

Any deed acquired pursuant to § 10-25-39.1 or 10-25-39.2 vests in the grantee an absolute estate in fee simple in the real property. However, the real property is subject to any claim that the state or county may have in the real property for taxes, liens, or encumbrances. The real property is also subject to any lien for past-due installments of special assessments for the financing of municipal improvements levied pursuant to chapter 9-43 , including principal and interest on the installments except as provided by § 9-43-100 . The holder of the deed or the holder's successor in interest is entitled to immediate exclusive possession of the real property described in the deed regardless of the rights of any person to redeem or question exclusive possession thereafter.

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 1974, ch 78, § 5; SL 2008, ch 37, § 66; SL 2009, ch 45, § 1; SL 2018, ch 63, § 135; SL 2024, ch 38, § 4, eff. Feb. 12, 2024; SL 2025, ch 49, § 1.
S.D. Codified Laws § 10-47B-64 — SD Code / Title 10 / Chapter 47B / Section 10-47B-64
Compressed natural gas vendor's license required
Status: in_force

Any person acting in this state as a compressed natural gas vendor shall be licensed as a compressed natural gas vendor.

Source: SL 1995, ch 71, § 64; SL 1999, ch 58, § 27.
S.D. Codified Laws § 10-47B-120 — SD Code / Title 10 / Chapter 47B / Section 10-47B-120
Tax refund for gasoline and natural gasoline used to denature ethyl alcohol
Status: in_force

A licensed ethanol producer may apply for and obtain a refund of fuel taxes paid to this state, for gasoline and natural gasoline used to denature ethyl alcohol.

Source: SL 1995, ch 71, § 120; SL 2010, ch 66, § 22.
S.D. Codified Laws § 10-33-7 — SD Code / Title 10 / Chapter 33 / Section 10-33-7
Capitalization and financial data listed in annual report
Status: in_force

The report required by § 10-33-4 shall show the following details concerning the financial organization and operation of the company:

(1) The amount of capital stock authorized and the amount issued as preferred stock or as common stock, with the present actual cash value of the same;

(2) All assets and liabilities;

(3) All receipts and disbursements.

Source: SL 1915, ch 100, § 14; RC 1919, § 6622; SDC 1939, § 57.1802 (3).
S.D. Codified Laws § 10-59-9 — SD Code / Title 10 / Chapter 59 / Section 10-59-9
Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal
Status: in_force

Any taxpayer against whom a certificate of assessment is issued may in writing request a hearing before the secretary if the taxpayer believes that the assessment is based upon a mistake of fact or an error of law. The written request for hearing must be received by the secretary within sixty days from the date the certificate of assessment was mailed to the taxpayer by certified mail, and must contain a statement indicating the portion of the assessment being contested and the mistake of fact or error of law the taxpayer believes resulted in an invalid assessment. If the written request for hearing is not received by the secretary within sixty days from the date the certificate of assessment was mailed to the taxpayer by certified mail, no court has jurisdiction over a suit to contest the certificate of assessment. For purposes of this section, if a written request for hearing is sent by United States mail, the date of the postmark placed by the United States postal service shall be considered the date received by the secretary.

Amended or additional statements of facts or errors of law may be made not less than fourteen days prior to the hearing if the hearing examiner determines such additional or amended statements are in the interest of justice and do not prejudice either party. Hearings are conducted and appeals taken pursuant to the provisions of chapters 1-26 and 1-26 D. A copy of the hearing examiner's proposed decision, and findings of fact and conclusions of law, shall be served on all parties when furnished to the secretary. If the secretary, pursuant to chapter 1-26 D, accepts the proposed decision of the hearing examiner, no court has jurisdiction over an appeal from the final decision of the secretary unless any amount ordered paid by the secretary is paid or a bond is filed to insure payment of such amount. However, if the final decision of the secretary, pursuant to chapter 1-26 D, rejects or modifies the decision of the hearing examiner regarding the amount due on the assessment, an appeal may be taken without payment of the amount ordered to be paid and without filing of a bond. If the secretary's decision is affirmed by the circuit court, no court has jurisdiction over an appeal from the circuit court's decision unless any amount ordered to be paid by the secretary is paid or a bond is filed to insure payment of such amount.

Source: SL 1986, ch 111, § 9; SL 1992, ch 102, § 13; SL 2001, ch 60, § 1; SL 2008, ch 58, § 1; SL 2021, ch 54, § 1.
S.D. Codified Laws § 10-58-12 — SD Code / Title 10 / Chapter 58 / Section 10-58-12
Exemption of gaming proceeds
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B .

Source: SL 1994, ch 331, § 4.
S.D. Codified Laws § 10-6-108 — SD Code / Title 10 / Chapter 6 / Section 10-6-108
Statement of real property required of taxpayers
Status: in_force

The director may require each person subject to this chapter to furnish to the director a statement under oath setting forth specifically all real property that is either owned by or under the control of the person on the statutory assessment day.

Source: SL 1955, ch 422, § 24; SL 1957, ch 477, § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80, § 35; SDCL § 10-6-8; SL 2021, ch 44, §§ 5, 44.
S.D. Codified Laws § 10-47B-112 — SD Code / Title 10 / Chapter 47B / Section 10-47B-112
Time for filing blender's report
Status: in_force

Any report required by § 10-47B-111 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, § 112; SL 2011, ch 64, § 14; SL 2013, ch 60, § 18; SL 2017, ch 65, § 28.
S.D. Codified Laws § 10-6-104 — SD Code / Title 10 / Chapter 6 / Section 10-6-104
Fair market value and full and true value defined
Status: in_force

As used in this chapter and §§ 10-28-12 , 10-28-13 , 10-29-9 , 10-29-9.1 , 10-33-14.1 , 10-35-10.1 , 10-37-8 , 10-37-9.1 , 10-38-1 , and 10-38-14 , the term, fair market value, and the term, full and true value, mean the price in money that property will bring in a competitive and open market under all conditions requisite to a fair sale between a willing buyer and a willing seller, each acting prudently and with full knowledge of the relevant facts, and assuming the price is not affected by any undue stimulus.

Source: SL 1997, ch 61, § 13; SL 2000, ch 45, § 1; SDCL § 10-6-1.3; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-12A-1 — SD Code / Title 10 / Chapter 12A / Section 10-12A-1
Definition of terms
Status: in_force

Terms as used in this chapter mean:

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

(2) "Indian country," those areas defined in 18 U.S.C. § 1151; and

(3) "Tribal tax," any tax imposed by an Indian tribe on persons subject to the Indian tribe's taxing powers.

Source: SL 1974, ch 105, § 1; SL 2003, ch 54, § 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 § 10-47B-115.9 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.9
Necessary information reported by methanol producer
Status: in_force

The methanol producer shall report pursuant to § 10-47B-115.7 , if deemed necessary by the secretary:

(1) All methyl alcohol sold to a licensed exporter for export;

(2) All methyl alcohol sold with fuel tax due; and

(3) Copies of all bills of lading issued by the methanol producer for methyl alcohol produced by the methanol producer's plant.

Source: SL 2013, ch 60, § 34.
S.D. Codified Laws § 10-50-101 — SD Code / Title 10 / Chapter 50 / Section 10-50-101
Civil action for violation--Civil penalty
Status: in_force

The attorney general may bring a civil action in circuit court for any violation of § 10-50-99 . In a civil action, in addition to injunctive or any other relief, the court may impose a civil penalty, for a first violation of § 10-50-99 , in the amount of one thousand dollars or five times the retail value of the cigarettes or tobacco products involved, whichever is greater. A subsequent violation of § 10-50-99 is punishable by a civil penalty of five thousand dollars or five times the retail value of the cigarettes or tobacco products involved, whichever is greater.

Source: SL 2009, ch 58, § 10.
S.D. Codified Laws § 10-47B-131 — SD Code / Title 10 / Chapter 47B / Section 10-47B-131
Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units
Status: in_force

A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on undyed special fuel, delivered into a motor carrier refrigeration unit which is not attached to engine fuel supply tank of the vehicle. The claim shall indicate the sales tax due on the sales transactions. The claim shall be supported by sales invoices which have "reefer" noted on them and state the amount of sales tax due on the sale.

Source: SL 1995, ch 71, § 131; SL 1996, ch 90, § 33.
S.D. Codified Laws § 10-59-15 — SD Code / Title 10 / Chapter 59 / Section 10-59-15
Recovery of tax, penalty, or interest by action of debt
Status: in_force

In any case of failure to pay a tax, penalty, or interest when due, the amount of such tax, penalty, or interest may be recovered in action of debt.

Source: SL 1986, ch 111, § 15.
S.D. Codified Laws § 10-25-42 — SD Code / Title 10 / Chapter 25 / Section 10-25-42
Price, conditions, and qualifications required by county commissioners for reconveyance to record owner
Status: in_force

Nothing contained in § 10-25-41 limits the discretion of the county commissioners to fix a higher price for the reconveyance or to annex to the reconveyance any conditions or qualifications as the county commissioners may establish.

Source: SDC 1939, § 57.1125; SL 1943, ch 292; SL 2008, ch 37, § 78; SL 2018, ch 63, § 154.
S.D. Codified Laws § 10-47B-7 — SD Code / Title 10 / Chapter 47B / Section 10-47B-7
Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce
Status: in_force

A fuel excise tax is imposed on all motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, used in this state in the engine fuel supply tank of qualified motor vehicles involved in interstate commerce. The tax imposed shall be at the rate indicated in § 10-47B-4 .

Source: SL 1995, ch 71, § 7; SL 2023, ch 34, § 1.
S.D. Codified Laws § 10-45-10 — SD Code / Title 10 / Chapter 45 / Section 10-45-10
Exemption of sales to United States, states, municipalities, charities, and Indian tribes
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 the United States, to the State of South Dakota or to any other state of the United States or the District of Columbia if the other state provides a reciprocal exemption for South Dakota, to public or municipal corporations of the State of South Dakota or of any other state of the United States or the District of Columbia if the other state provides a reciprocal exemption to South Dakota public or municipal corporations, to any nonprofit charitable organization maintaining a physical location within this state which devotes its resources exclusively to the relief of the poor, distressed or underprivileged, and has been recognized as an exempt organization under § 501(c)(3) of the Internal Revenue Code, or to any Indian tribe.

Source: SL 1935, ch 205, § 34-a; SDC 1939, § 57.3202 (5); SL 1939, ch 269; SL 1974, ch 101, § 1; SL 1975, ch 104; SL 1979, ch 84, § 8; SL 1983, ch 88, § 1; SL 1984, ch 87; SL 1987, ch 100; SL 2008, ch 51, § 14; SL 2011, ch 57, § 1.
S.D. Codified Laws § 10-47B-5 — SD Code / Title 10 / Chapter 47B / Section 10-47B-5
Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions
Status: in_force

A fuel excise tax is imposed on all motor fuel and special fuel that is removed from a terminal in this state at the rack or used at the terminal. This tax is not imposed if the fuel is withdrawn from a terminal for export by the consignee, if the consignee is specifically licensed to export fuel from this state, into the state which is indicated as the destination state on the bill of lading which was issued by the terminal operator for the fuel. This tax is not imposed if the fuel removed is biodiesel which has been removed by a licensed blender or supplier, for resale over a terminal rack and is not sold as a biodiesel blend. The tax imposed shall be at the rate provided for in § 10-47B-4 .

Source: SL 1995, ch 71, § 5; SL 1996, ch 90, § 5; SL 1999, ch 58, § 2; SL 2004, ch 97, § 1; SL 2009, ch 55, § 13.
S.D. Codified Laws § 10-46-75 — SD Code / Title 10 / Chapter 46 / Section 10-46-75
Exemption--Certain services rendered to a partnership
Status: in_force

The following are exempt from the provisions of this chapter and from the computation of tax imposed by this chapter:

(1) Gross receipts from services rendered by a natural person to a business taxed as a partnership in which the natural person is an owner;

(2) Gross receipts from services rendered by a limited liability company, which has no employees and is wholly owned by a natural person, to a business taxed as a partnership in which the limited liability company is an owner; and

(3) Gross receipts from services rendered by a corporation, which is wholly owned by a natural person and has no employees other than its owner, to a business taxed as a partnership in which the corporation is an owner.

Source: SL 2025, ch 50, § 2.
S.D. Codified Laws § 10-47B-68.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-68.1
Ethanol broker's license required
Status: in_force

Any person acting in this state as an ethanol broker shall be licensed as an ethanol broker.

Source: SL 2010, ch 66, § 15.
S.D. Codified Laws § 10-1-35 — SD Code / Title 10 / Chapter 1 / Section 10-1-35
Annual report to Governor--Contents and date of filing
Status: in_force

The Department of Revenue shall make an annual report to the Governor showing in the tabulated form the value of property for the purposes of taxation for the current year, together with such other information as the department may deem advisable. Such report shall be made and filed, in duplicate, on the first day of July or as soon thereafter as possible and not later than the first day of November.

Source: SDC 1939, § 57.0205; 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 § 10-50D-12 — SD Code / Title 10 / Chapter 50D / Section 10-50D-12
Direct-to-consumer shipping--Resale prohibited--Penalty
Status: in_force

An alternative nicotine product shipped or transported under § 10-50D-8 is only for personal use and may not be resold. A violation of this section is a Class 1 misdemeanor.

Source: SL 2026, ch 53, § 15.
S.D. Codified Laws § 10-52B-1 — SD Code / Title 10 / Chapter 52B / Section 10-52B-1
Authorization of tax--Rate--Conformity with state tax
Status: in_force

A county may impose a gross receipts tax not to exceed one-half percent on the gross receipts of all sales of tangible personal property, any product transferred electronically, and services, that are taxable pursuant to chapters 10-45 and 10-46 in the county. The tax must conform in all respects to the state sales and use tax, with the exception of the tax rate.

For purposes of this chapter, "gross receipts" have the same meaning as defined and used in chapter 10-45 .

Source: SL 2026, ch 55, § 5.
S.D. Codified Laws § 10-43-77 — SD Code / Title 10 / Chapter 43 / Section 10-43-77
Apportionment of funds among taxing subdivisions
Status: in_force

The county treasurer upon receipt of the funds, remitted to the county pursuant to § 10-43-76 , shall apportion and distribute the funds between the taxing subdivisions in the same proportion as the real property taxes levied in each taxing subdivision in the previous year as determined and certified by the secretary of revenue.

Source: SL 1957, ch 468; SDC Supp 1960, § 57.30A11; SL 1978, ch 72, § 5; SL 1991, ch 99; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 68, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2016, ch 62, § 28.
S.D. Codified Laws § 10-28-21.4 — SD Code / Title 10 / Chapter 28 / Section 10-28-21.4
Capital improvement plan required to claim tax credit
Status: in_force

Each year the railroad or railroad corporation requesting tax credits shall prepare a capital improvement plan detailing the proposed mainline and secondary line capital improvement projects including the project scope, estimated value, approximate scheduling of the projects, and the current category of the line on the railroad's system diagram map as provided in 49 CFR § 1152.10 as of January 1, 2014. The plan shall be presented to the Department of Transportation by March first of each year for any capital improvement project for which a tax credit will be requested.

Source: SL 2004, ch 88, § 3; SL 2014, ch 58, § 3.
S.D. Codified Laws § 10-39-45.2 — SD Code / Title 10 / Chapter 39 / Section 10-39-45.2
Deductions for determining net profit
Status: in_force

Net profits shall be determined by subtracting from the gross yield, as defined by § 10-39-44 , the following deductions for costs paid or incurred during the period for which the tax is paid:

(1) The cost of extracting the precious metals;

(2) The cost of transporting the precious metals from the mines to the place or places of reduction, refining, and sale;

(3) The cost of reduction, refining, and sale;

(4) The cost of marketing and delivering the products and the conversion of the products into money;

(5) The cost of maintenance and repairs of all mine machinery, equipment, apparatus, and facilities; all milling, smelting, and reduction works, plants, and facilities; all transportation facilities and equipment; and general administrative buildings and facilities within the State of South Dakota;

(6) All interest costs and all insurance costs paid or accrued on the machinery, equipment, apparatus, works, plants, and facilities, including moneys expended for industrial insurance or workers' compensation, the actual cost of hospital and medical attention, accident benefits, group insurance, pensions, recreation, and payments into pension and profit - sharing trusts and employee welfare;

(7) Depreciation on the cost of the machinery, equipment, apparatus, works, plants, and facilities mentioned in subdivision (5) of this section at the same rates allowable for federal income tax purposes;

(8) The cost of development and exploration work in or about the mine or upon a group of mines when operated as a unit;

(9) The cost of reclamation pursuant to chapter 45-6B ;

(10) The cost of royalty payments;

(11) All state and local taxes;

(12) General administrative expense in connection with mining or extracting and milling operations incurred within the State of South Dakota.

Such deductions do not include general administrative costs or salaries incurred outside the State of South Dakota.

Source: SL 1984, ch 78, § 3.
S.D. Codified Laws § 10-6B-11 — SD Code / Title 10 / Chapter 6B / Section 10-6B-11
Documentary evidence
Status: in_force

Any application for a reduction shall include such documentary evidence as the county treasurer deems necessary to assure validity of the application.

Source: SL 1987, ch 86, § 11.
S.D. Codified Laws § 10-23-8 — SD Code / Title 10 / Chapter 23 / Section 10-23-8
Offer of tax certificate and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of tax certificate
Status: in_force

Before making a sale of a tax certificate, the treasurer shall offer a tax certificate for each separate parcel of real property for sale in the numerical order in which it appears on the tax list and receive bids for the tax certificate. If any person bids the full amount of the taxes, interest, and costs due, stating in the bid the lowest rate of interest per year at which the bidder will pay the taxes assessed and due against the property, the treasurer shall sell and issue to that bidder the tax certificate. In no case may the rate of interest exceed the rate named in the bid. The bid offered on the tax certificate at the lowest rate of interest per year is considered the best bid. No rate of interest higher than ten percent per year is a valid bid pursuant to this section. Upon redemption of a tax certificate that has been sold or assigned to a purchaser other than the county, a fee shall be deducted from the proceeds paid to the holder of the tax certificate. The county commission may, by resolution, establish a fee not to exceed fifty dollars. No property owner may be assessed this additional fee. The fee shall be deposited in the county general fund.

Source: SDC 1939, § 57.1103; SL 1983, ch 28, § 24; SL 1984, ch 75, § 1; SL 1986, ch 95; SL 1988, ch 99; SL 1999, ch 53, § 4; SL 2018, ch 63, § 85.
S.D. Codified Laws § 10-47B-185 — SD Code / Title 10 / Chapter 47B / Section 10-47B-185
Civil penalty for operation of vehicle with certain dyed special fuels--Request for hearing--Criminal penalty for failure to pay civil assessment--Exempted vehicles
Status: in_force

A person who operates or maintains a motor vehicle in this state with special fuel that contains dye as provided under § 10-47B-20 in the engine fuel supply tank is subject to a civil penalty of two hundred fifty dollars if the violation occurs in a motor vehicle which is not a qualified vehicle. If the violation occurs in a qualified vehicle, the person is subject to a civil penalty of five hundred dollars. The person is subject to a five hundred dollar civil penalty on all subsequent violations which occur in any motor vehicle other than a qualified vehicle and subject to a civil penalty of one thousand dollars on all subsequent violations which occur in any qualified vehicle. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with § 10-59-9 . Failure to pay the civil assessment within ninety days after the date of the assessment or ninety days after the civil assessment becomes final pursuant to an administrative appeal, is a Class 1 misdemeanor. Any motor vehicle owned by the state, a county, or municipal corporation for the construction, repair, and maintenance of the public highways on any public highway is not subject to this section. Any intercity bus as defined by 26 U.S.C. § 6427(b) is not subject to this section with regards to any dyed diesel fuel purchased in another state and imported in the engine fuel supply tank of the bus. Any fuel purchased in this state for use in an intercity bus shall be taxed and undyed. Any motor vehicle owned by the federal government is not subject to this section.

Source: SL 1995, ch 71, § 182; SL 1996, ch 90, § 44; SL 1999, ch 58, § 48; SL 2004, ch 98, § 1.
S.D. Codified Laws § 10-50E-3 — SD Code / Title 10 / Chapter 50E / Section 10-50E-3
License--Required to sell--Vending machines--Application contents--Fees
Status: in_force

A retailer shall secure a license under this chapter to sell a nicotine product in this state. A separate application and a separate license are required for each place of business of a retailer where a nicotine product is sold at retail. Each vending machine that sells a nicotine product pursuant to § 10-50E-8 requires a separate license.

An application for a license required under this section must be made to the department, on forms prescribed by the secretary. The application must contain:

(1) The contact information and date of birth of the applicant;

(2) The physical address and mailing address of the place of business of the retailer;

(3) All past and current violations of state or federal law by the applicant relating to the sale, possession, or transportation of a nicotine product; and

(4) Any information required by the department pursuant to rules promulgated under this chapter.

For retailers where at least fifty percent of the annual gross income in a year for the place of business is estimated to be generated from the sales of nicotine products, the 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 estimated to be generated from the sales of nicotine products, the 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, § 4, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-45-55 — SD Code / Title 10 / Chapter 45 / Section 10-45-55
Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt
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, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2009, ch 49, § 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 33, § 53.
S.D. Codified Laws § 10-36A-1 — SD Code / Title 10 / Chapter 36A / Section 10-36A-1
Property exempt from ad valorem tax
Status: in_force

All real and personal property, including but not limited to works, machinery, pipelines, and fixtures, belonging to any nonprofit corporation or association engaged in the treatment, distribution, and sale of water to a rural area or a municipality, where such property is used exclusively for conveying water to its customers is exempt from ad valorem taxation.

Source: SL 1970, ch 67, § 1; SL 1982, ch 98.