S.D. Codified Laws § 10-45-7 — SD Code / Title 10 / Chapter 45 / Section 10-45-7
Tax on room or parking site rentals to transient guests
Status: in_force

There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts from rentals of rooms or parking sites by lodging establishments or campgrounds received from transient guests. A lodging establishment is any building, structure, property or premise kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished to transient guests. A campground is any property or premise kept, used, maintained, advertised or held out to the public to be a place where sites are available for the placing of tents, campers, trailers, mobile homes or other mobile accommodations to transient guests. A transient guest is any person who resides in a lodging establishment or campground less than twenty - eight consecutive days. The provisions of this section do not apply to the casual or occasional rental of a sleeping accommodation or camping site. For the purposes of this section, casual or occasional is the rental of a sleeping accommodation or camping site by any establishment or campground for ten or less days in a calendar year. Any establishment or campground which has a permit or license issued under this chapter, is not offering the rental of sleeping accommodations or camping sites on a casual or occasional basis.

Source: SDC 1939, § 57.3201 as added by SL 1963, ch 444; SL 1976, ch 98; SL 1997, ch 67, § 1.
S.D. Codified Laws § 10-29-12 — SD Code / Title 10 / Chapter 29 / Section 10-29-12
Notice to airline company of hearing--Equalization of assessment
Status: in_force

The Department of Revenue shall give notice by registered or certified mail to the office of any airline company making a return of property of the assessment made by it, and the notice shall fix a time, not less than ten days after the mailing thereof, when the airline company may appear before the secretary of revenue and be heard upon all matters relating to the assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings. After the hearing, the secretary of revenue shall, on or before the fourth Monday in August, equalize the assessment and notify each company thereof by registered or certified mail.

Source: SL 1961, ch 449, § 9; SL 1987, ch 82, § 9; SL 1995, ch 56, § 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 § 10-46A-16 — SD Code / Title 10 / Chapter 46A / Section 10-46A-16
Issuance of license--Assignment prohibited
Status: in_force

The secretary of revenue shall grant and issue to each applicant a contractor's excise tax license. A license is not assignable and shall be valid only for the person in whose name it is issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.

Source: SL 1989, ch 116, § 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 § 10-45-2.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-2.1
Tax on sales of sectional homes--Sectional homes defined
Status: in_force

Sales of sectional homes are subject to sales tax, which shall be based upon the fair market value of the raw materials used to construct each home.

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

Source: SL 1977, ch 99, § 1; SL 1987, ch 29, § 6; SL 2005, ch 71, § 1; SL 2025, ch 44, § 4.
S.D. Codified Laws § 10-6B-1 — SD Code / Title 10 / Chapter 6B / Section 10-6B-1
Definition of terms
Status: in_force

Terms used in this chapter mean:

(1) "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;

(2) "Head of household," a married person, a single person, a widow or widower, or a divorced person;

(3) "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;

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

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

(6) "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;

(7) "Tax year" or "taxable year," the year in which real property is assessed and the taxes levied thereon.

Source: SL 1987, ch 86, § 1; SL 2008, ch 46, § 2; SL 2009, ch 39, § 7; SL 2010, ch 45, § 7; SL 2011, ch 48, § 7; SL 2012, ch 59, § 7; SL 2013, ch 42, § 7; SL 2014, ch 54, § 7; SL 2015, ch 62, § 7; SL 2016, ch 54, § 8; SL 2019, ch 216, § 25.
S.D. Codified Laws § 10-45-30.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-30.1
Cash basis reporting and payment
Status: in_force

Notwithstanding other provisions of this chapter, the secretary of revenue shall allow retailers to report and pay sales tax measured by gross receipts upon a cash basis if:

(1) The retailer has not changed his basis in the previous calendar year;

(2) The retailer's records are kept in a manner which may be audited to determine whether sales tax is paid upon all taxable sales;

(3) The retailer has made a written request to the secretary for authority to pay tax on the cash basis; and

(4) Authority to pay tax on the cash basis applies only to sales made after the authority is granted.

Source: SL 1983, ch 85, § 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 § 10-46B-18 — SD Code / Title 10 / Chapter 46B / Section 10-46B-18
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 1995, ch 53, § 4; 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 § 10-3-26 — SD Code / Title 10 / Chapter 3 / Section 10-3-26
Valuation of property of absent or unknown owner
Status: in_force

The director of equalization shall make an estimate of the value of property, if the owner or claimant of the property is absent or unknown and the property is not listed by another person.

Source: SL 1957, ch 477, § 7 (11); SDC Supp 1960, § 57.03A07 (11); SL 2008, ch 37, § 35.
S.D. Codified Laws § 10-12-42 — SD Code / Title 10 / Chapter 12 / Section 10-12-42
Annual levy--School district general fund
Status: in_force

For taxes payable in 2027, and each year thereafter, the maximum levy for the general fund of a school district is as follows:

(1) The maximum mill levy is four dollars and eighty-six and seven-tenths cents per thousand dollars of taxable valuation, subject to the limitations on agricultural property as provided in subdivision (2) and owner-occupied property as provided in subdivision (3);

(2) The maximum mill levy on agricultural property for the school district is one dollar and five and one-tenth cents per thousand dollars of taxable valuation.; and

(3) The maximum mill levy for an owner-occupied single-family dwelling pursuant to § 10-13-40 for the school district is zero dollars and sixty-six and nine-tenths cents per thousand dollars of taxable valuation.

If the district's levies are less than the maximum levies as stated in this section, the levies must maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies.

All levies in this section must be imposed on valuations where the median level of assessment represents eighty-five percent of market value as determined by the Department of Revenue. These valuations must be used for all school funding purposes.

If the district has imposed an excess levy pursuant to § 10-12-43 , the three mill levies must maintain the same proportion to each other as the maximum levies of this section for taxes payable in 2026. The school district may elect to tax at less than the maximum amounts set forth in this section.

Source: SL 1995, ch 57, § 37 as amended by SL 1995, ch 77, § 6; SL 1996, ch 69, § 5; SL 1997, ch 53, § 1; SL 1998, ch 51, § 8; SL 1998, ch 59, § 1; SL 1999, ch 49, § 1; SL 2000, ch 50, § 1; SL 2001, ch 51, § 1; SL 2002, ch 52, § 1; SL 2003, ch 52, § 1; SL 2003, ch 272, § 82; SL 2004, ch 83, § 1; SL 2005, ch 60, § 1; SL 2006, ch 41, § 1; SL 2007, ch 48, § 1; SL 2008, ch 44, § 21; SL 2008, ch 48, § 1; SL 2009, ch 43, §§ 1, 2; SL 2010, ch 49, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 90, § 4; SL 2012, ch 64, § 1; SL 2013, ch 46, § 1; SL 2014, ch 80, § 2; SL 2015, ch 88, § 3; SL 2016, ch 59, § 1; SL 2017, ch 76, § 1; SL 2018, ch 92, § 1; SL 2019, ch 62, § 1; SL 2020, ch 31, § 1; SL 2021, ch 78, § 1; SL 2022, ch 41, § 1; SL 2023, ch 30, § 1; SL 2024, ch 59, § 1; SL 2025, ch 47, § 1; SL 2026, ch 44, § 1.
S.D. Codified Laws § 10-39-45.5 — SD Code / Title 10 / Chapter 39 / Section 10-39-45.5
Annual statement required--Form--Contents
Status: in_force

Any person engaged in mining or extracting precious metals in the state shall annually on the first day of June file a statement with the secretary of revenue showing the gross yield, gross production, and net profits from precious metal mining or extraction for the previous calendar year. This statement shall indicate each deduction from gross yield and the details as provided in § 10-39-45.2 . The secretary shall prescribe the form for the statement required by this section. A person filing the form required by this section shall verify the accuracy of all the information contained in the report.

Source: SL 1984, ch 78, § 6; SL 1994, ch 89, § 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 § 10-6B-13 — SD Code / Title 10 / Chapter 6B / Section 10-6B-13
Reduction of taxes by county treasurer
Status: in_force

The county treasurer shall reduce the taxes due and payable in the year next succeeding the year of application from any person eligible for a reduction under the provisions of this chapter.

Source: SL 1987, ch 86, § 13.
S.D. Codified Laws § 10-46A-8 — SD Code / Title 10 / Chapter 46A / Section 10-46A-8
Report and payment of tax
Status: in_force

The tax imposed shall be reported and paid pursuant to § 10-46A-1.8 , upon the receipts received under the contract during the period.

Source: SL 1979, ch 84, § 12F; SL 1984, ch 91, § 1; SL 1998, ch 70, § 1; SL 2007, ch 65, § 7.
S.D. Codified Laws § 10-6-153 — SD Code / Title 10 / Chapter 6 / Section 10-6-153
Delivery of updated records to boards of equalization--Open to public inspection
Status: in_force

Each director shall annually, on or before the third Monday in March, make out and deliver updated assessment records to the clerk of the local board of equalization, or, if there is no local board of equalization, then to the county auditor. The records delivered are open to public inspection by all interested persons until the following Saturday.

Source: SDC 1939, § 57.0345; SL 1951, ch 436; SL 1969, ch 262, § 3; SL 1979, ch 66, § 5; SL 1989, ch 82, § 41; SL 1991, ch 84; SL 1994, ch 74, § 2; SL 2001, ch 49, § 2; SDCL § 10-6-44; SL 2021, ch 44, §§ 38, 44.
S.D. Codified Laws § 10-6B-6 — SD Code / Title 10 / Chapter 6B / Section 10-6B-6
Amount of reduction of real property taxes due for a single-member household
Status: in_force

The amount of reduction of real property taxes due for a single - member household made pursuant to this chapter shall be according to the following schedule:

The reduction of real

If household income is

property taxes due

at least:

but less than

shall be

$ 0

$14,000

100%

14,000

15,000

75%

15,000

17,000

50%

17,000

18,000

25%

18,000

0%

Source: SL 1987, ch 86, § 6; SL 1988, ch 96, § 6; SL 1992, ch 79; SL 2023, ch 29, § 15.
S.D. Codified Laws § 10-1-9 — SD Code / Title 10 / Chapter 1 / Section 10-1-9
Fees and employee expenses charged against departmental appropriations--Vouchers
Status: in_force

The fees of officers certifying to lists or information required by the Department of Revenue and the expenses of employees of such department in performing the duties assigned to them shall be proper charges against the appropriations of and for such department. All vouchers covering such fees or charges shall be approved by the secretary of revenue.

Source: SDC 1939, § 57.0206; 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 § 10-23-6 — SD Code / Title 10 / Chapter 23 / Section 10-23-6
Amount paid to newspapers for publication of notice of sale
Status: in_force

Within thirty days after the completed publication required by § 10-23-2 , each official newspaper in which the notice was published shall receive one-third of the fee charged to the delinquent property for advertising. If the notice was published in one or two official newspapers, each newspaper may only receive one-third of the fee charged and the balance shall be deposited in the county general fund.

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 2018, ch 63, § 83.
S.D. Codified Laws § 10-47B-56 — SD Code / Title 10 / Chapter 47B / Section 10-47B-56
Supplier's license required
Status: in_force

Any person acting in South Dakota as a supplier shall first obtain a supplier's license.

Source: SL 1995, ch 71, § 56; SL 1999, ch 58, § 21.
S.D. Codified Laws § 10-47B-31 — SD Code / Title 10 / Chapter 47B / Section 10-47B-31
Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles
Status: in_force

The tax imposed by § 10-47B-13 shall be paid by the highway contractor and is due on a quarterly basis. All tax required to be remitted by this section is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.

The department shall certify that a return has been filed and taxes paid before the state, or any county, township, or municipality makes final payment on any highway or street project or contract. The final payment may be off-set against any tax, penalty, or interest which the contractor owes for that or any other project or contract. Certification that tax has been paid does not preclude the state from conducting an audit of the project or contract at a later date.

Source: SL 1995, ch 71, § 31; SL 2013, ch 60, § 4; SL 2017, ch 65, § 20.
S.D. Codified Laws § 10-59-50 — SD Code / Title 10 / Chapter 59 / Section 10-59-50
Removal of name from list
Status: in_force

The name of a person on the list described in § 10-59-46 shall be removed within ten days after the delinquent debt payment has been processed by the department.

Source: SL 2012, ch 75, § 5.
S.D. Codified Laws § 10-1-13.1 — SD Code / Title 10 / Chapter 1 / Section 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information
Status: in_force

The secretary of revenue shall have power to enter into agreements with the taxing officials of other states for the interpretation and administration of the acts of the several states providing for the collection of excise or income taxes for the purpose of promoting fair and equitable administration of such acts and to eliminate double taxation. Such agreements shall conform generally to the provisions of chapter 1-24 relating to the joint exercise of governmental powers with other public agencies and may include provisions relating to the exchange of any information necessary for the proper administration and implementation of the tax laws of this state on a reciprocal basis with another state.

Source: SL 1971, ch 72; 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 § 10-4-9 — SD Code / Title 10 / Chapter 4 / Section 10-4-9
Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society
Status: in_force

Property owned by any religious society and used exclusively for religious purposes, is exempt from taxation. Property of a religious society is exempt from taxation if such property is a building or structure used exclusively for religious purposes, is a lot owned by a religious society for the exclusive purpose of parking vehicles owned by members of such society and is not rented or leased to nonmembers of such society, is an educational plant owned and operated by a religious society or is a building or structure used to house any cleric of a religious society. However, any property which is sold by a religious society under a contract for deed shall be taxed as other property of the same class, unless such property is sold to an entity which is exempt from taxation pursuant to this chapter and the property is used for an exempt purpose.

Source: SL 1897, ch 28, § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106; SL 1927, ch 46, § 2; SL 1929, ch 243; SDC 1939, § 57.0311 (3); SL 1986, ch 83, § 1; SL 1995, ch 54, § 1.
S.D. Codified Laws § 10-46-34 — SD Code / Title 10 / Chapter 46 / Section 10-46-34
Liability of user for tax--Returns and payments
Status: in_force

Any person who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time specified in § 10-46-27.1 , pay the tax upon all such property used by the person during the preceding month in such manner and accompanied by such returns as required by § 10-46-27.1 . All of the provisions of §§ 10-46-27.1 to 10-46-31 , inclusive, with reference to such returns and payments are applicable to the returns and payments required by this chapter.

Source: SL 1939, ch 276, § 12; SDC Supp 1960, § 57.4311; SL 1981, ch 106, § 8; SL 1984, ch 91, § 4; SL 2003, ch 272, § 82; SL 2010, ch 64, § 5.
S.D. Codified Laws § 10-6-125 — SD Code / Title 10 / Chapter 6 / Section 10-6-125
Assessed value of inundated farmlands--Classification
Status: in_force

If an application is submitted pursuant to § 10-6-126 , the director shall take into consideration and make adjustments in setting the assessed value for agricultural land which has been inundated by floods and is not farmable during the past three growing seasons. The director shall use the marshland soils rating classification pursuant to § 10-6-130 to determine the assessed value of the acreage inundated and not farmable.

Source: SL 1998, ch 55, § 1; SL 1999, ch 43, § 1; SL 2021, ch 43, § 10; SDCL § 10-6-33.21; SL 2021, ch 44, §§ 20, 44.
S.D. Codified Laws § 10-62-9 — SD Code / Title 10 / Chapter 62 / Section 10-62-9
Implementation upon receipt of medicaid state plan amendment
Status: in_force

The tax implemented under § 10-62-2 is not due and payable until the Department of Social Services receives an approved medicaid state plan amendment from the Centers for Medicare and Medicaid Services.

Source: SL 2007, ch 69, § 9.
S.D. Codified Laws § 10-45-3.5 — SD Code / Title 10 / Chapter 45 / Section 10-45-3.5
Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment
Status: in_force

There are exempted from the provisions of this chapter and from the tax imposed by it, gross receipts from the sale, resale, or leasing of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. The term, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will be used exclusively for agricultural purposes.

Source: SL 2006, ch 58, § 14.
S.D. Codified Laws § 10-61-4 — SD Code / Title 10 / Chapter 61 / Section 10-61-4
Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien
Status: in_force

If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of § 10-61-1 , then the claim may be rejected in its entirety; and all sums previously refunded to the claimant constitutes a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the claimant and may be recovered in an action of debt.

Source: SL 2005, ch 86, § 4.
S.D. Codified Laws § 10-45-20.5 — SD Code / Title 10 / Chapter 45 / Section 10-45-20.5
Exemption of gross receipts from sale of services rendered--Exception
Status: in_force

There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of services rendered by a related corporation as defined in subdivision 10-43-1(11) for use by a financial institution as defined in subdivision 10-43-1(4) or on any service rendered by a financial institution as defined in subdivision 10-43-1(4) for use by a related corporation as defined in subdivision 10-43-1(11). For the purposes of this section, the term, related corporation, includes a corporation which together with the financial institution is part of a controlled group of corporations as defined in 26 U.S.C. § 1563 as in effect on January 1, 1989, except that the eighty percent ownership requirements set forth in 26 U.S.C. § 1563(a)(2)(A) for a brother-sister controlled group are reduced to fifty-one percent. The exemption provided in this section does not apply to the lease of tangible personal property or any product transferred electronically unless the sales or use tax has been paid on the property by the lessor.

Source: SL 1986, ch 101; SL 1989, ch 110, § 1; SL 2004, ch 95, § 2; SL 2008, ch 51, § 22.
S.D. Codified Laws § 10-50-67 — SD Code / Title 10 / Chapter 50 / Section 10-50-67
Relief for violation of §10-50-65
Status: in_force

In addition to any other remedy provided by law, any person may bring an action for appropriate injunctive or other equitable relief for a violation of § 10-50-65 ; actual damages, if any, from the distributor, wholesaler, or other violator sustained by reason of the violation; and, as determined by the court, interest on the damages from the date of the complaint, taxable costs, and reasonable attorney's fees. If the trier of fact finds that the violation is flagrant, it may increase recovery to an amount not in excess of three times the actual damages sustained by reason of the violation.

Source: SL 2000, ch 65, § 3.
S.D. Codified Laws § 10-39-49 — SD Code / Title 10 / Chapter 39 / Section 10-39-49
Promulgation of rules
Status: in_force

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

(1) The procedures for filing a tax return and payment of the tax;

(2) The definition of deductible costs; and

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

Source: SL 1981, ch 95, § 8; SL 1987, ch. 82, § 16; 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 § 10-45-93 — SD Code / Title 10 / Chapter 45 / Section 10-45-93
Exemption for gross receipts from international sale of agricultural and industrial equipment
Status: in_force

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts resulting from the sale of agricultural and industrial production equipment in international commerce if, under the terms of the sales agreement, physical delivery of the goods takes place in South Dakota. However, the exemption only applies if written evidence of the contract of sale is retained, and such contract indicates that the goods are to be shipped in international commerce to a point outside the United States not to be returned to a point within the United States.

Source: SL 1996, ch 86, § 1.
S.D. Codified Laws § 10-39-45.6 — SD Code / Title 10 / Chapter 39 / Section 10-39-45.6
Delinquency
Status: in_force

If the total tax due is paid on or before June first and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists.

Source: SL 1984, ch 78, § 7.
S.D. Codified Laws § 10-46-16 — SD Code / Title 10 / Chapter 46 / Section 10-46-16
Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product
Status: in_force

No gross receipts from sales of livestock or live poultry, ostriches, emus, or rheas, if such sales are a part of a series of transactions incident to producing a finished product intended to be offered for an ultimate retail sale, shall be taxable under this chapter, except that an ultimate retail sale interrupting the series of transactions with an intended final use or consumption shall be taxable.

Source: SL 1951, ch 461; SDC Supp 1960, § 57.3202-1; SL 1992, ch 94, § 4.
S.D. Codified Laws § 10-1-29 — SD Code / Title 10 / Chapter 1 / Section 10-1-29
Payment of expense for enforcement of petroleum products law
Status: in_force

The expense of all inspections, collections, and refunds in connection with the safety and taxation of all petroleum products shall be paid out of the collection of taxes or licenses therefrom by the state treasurer, upon bills, vouchers, and payrolls approved by the secretary of revenue.

Source: SL 1943, ch 257, §§ 5, 6; SDC Supp 1960, § 55.27A01 (2), (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-38-7 — SD Code / Title 10 / Chapter 38 / Section 10-38-7
Disposition of penalties
Status: in_force

The penalties provided in §§ 10-38-5 and 10-38-6 shall be paid into the general fund of the state.

Source: SL 1917, ch 120, § 5; SL 1917, ch 121, § 5; SL 1917, ch 122, § 5; RC 1919, §§ 6612, 6633, 6646; SL 1925, ch 90, § 5; SDC 1939, § 57.9917.
S.D. Codified Laws § 10-6-143 — SD Code / Title 10 / Chapter 6 / Section 10-6-143
Classification of certain residential property
Status: in_force

Real property that is zoned residential which is platted and improved with the necessary infrastructure to allow for future residential construction and which is owned by the person or corporation who developed the real property is specifically classified for the purpose of taxation.

Source: SL 1993, ch 81, § 12; SDCL § 10-6-66; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-52A-1.3 — SD Code / Title 10 / Chapter 52A / Section 10-52A-1.3
Exclusions from definition of gross receipts
Status: in_force

Gross receipts, as defined in § 10-52A-1.1 , 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, § 8; SL 2008, ch 51, § 67.
S.D. Codified Laws § 10-50C-1 — SD Code / Title 10 / Chapter 50C / Section 10-50C-1
Definitions
Status: in_force

Terms used in this chapter mean:

(1) "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;

(2) "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;

(3) "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;

(4) "Department," the Department of Revenue;

(5) "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and

(6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.

Source: SL 2021, ch 52, § 1, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-47B-120.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-120.1
Tax refund for methanol used to produce biodiesel
Status: in_force

A biodiesel producer may apply for and obtain a refund of fuel taxes paid to this state for methanol used to produce biodiesel.

Source: SL 2009, ch 56, § 3.
S.D. Codified Laws § 10-6-121 — SD Code / Title 10 / Chapter 6 / Section 10-6-121
Minimum and maximum median sales to assessment ratio
Status: in_force

The median sales to assessment ratio of all real property may not be less than eighty - five percent or more than one hundred percent.

Source: SL 1989, ch 86, § 6; SL 1990, ch 71, § 1; SL 1993, ch 84, § 3; SDCL § 10-6-33.8; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-47B-170.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-170.1
Semiannual report required of liquid petroleum gas users
Status: in_force

For the purpose of determining the amount of liquid petroleum gas tax due, each liquid petroleum gas user shall file with the department a semiannual report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-171 , 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, § 27.
S.D. Codified Laws § 10-11-75 — SD Code / Title 10 / Chapter 11 / Section 10-11-75
Reassessment of taxing district caused by consolidated board decision prohibited
Status: in_force

Nothing contained in § 10-11-74 authorizes any consolidated board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements above or below that of an adjoining piece or parcel of real property of equal value, by which an inequality may be produced which would allow or cause a reassessment by such consolidated board of equalization to be made of the real property of the whole taxing district.

Source: SL 1996, ch 68, § 10.
S.D. Codified Laws § 10-45-24 — SD Code / Title 10 / Chapter 45 / Section 10-45-24
Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions
Status: in_force

Each retailer or person engaging in a business in this state whose receipts are subject to sales tax shall file with the Department of Revenue, an application for a permit. Each application shall be made on a form prescribed by the secretary of revenue and shall require the name under which the applicant transacts or intends to transact business, the location of each business, and other information as the secretary of revenue may require. The applicant shall have a permit for each place of business, unless the secretary of revenue grants a request for a statewide permit. A statewide permit may be granted if the applicant demonstrates the ability to comply with the filing, auditing, and record-keeping requirements specified in rules promulgated pursuant to § 10-45-47.1 for each location specified in the application.

Any seller registering under the agreement as defined in § 10-45C-1 shall be registered in this state, provided this state has entered into the agreement as provided in § 10-45C-3 . Any seller who is registered under such agreement may cancel its registration at any time, but is liable for remitting any sales tax previously collected.

Source: SDC 1939, § 57.3301; SL 1967, ch 329, § 1; SL 1972, ch 66, § 1; SL 2000, ch 61, § 1; SL 2002, ch 64, § 23; SL 2003, ch 61, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-18A-6.1 — SD Code / Title 10 / Chapter 18A / Section 10-18A-6.1
10-18A-6.1. 10-18A-6.1.Multiple-member household refund--Eligibility of head of household--Conditions
Status: in_force

The head of household shall be eligible for the refund computed pursuant to the schedule in § 10-18A-6 if each of the following conditions are satisfied:

(1) The head of household is a widow or widower;

(2) The dwelling upon which the refund is claimed qualified for and received a refund pursuant to § 10-18A-6 in the year immediately preceding the death of the deceased spouse;

(3) The head of household has continued to live in the same dwelling;

(4) The head of household has not remarried.
S.D. Codified Laws § 10-46B-7 — SD Code / Title 10 / Chapter 46B / Section 10-46B-7
Report and payment of tax
Status: in_force

The tax imposed shall be reported and paid pursuant to § 10-46B-1.6 upon the receipts received under the contract during the period.

Source: SL 1979, ch 84, § 12F; SDCL Supp, § 10-46A-8 ; SL 1998, ch 70, § 4; SL 2007, ch 65, § 10.
S.D. Codified Laws § 10-62-7 — SD Code / Title 10 / Chapter 62 / Section 10-62-7
Books and records--Inspection--Retention period
Status: in_force

Each person subject to tax under this chapter shall keep records and books of all receipts, together with invoices, and other pertinent papers and documents. The books and records and other papers and documents are, at all times during business hours of the day, subject to inspection by the secretary of revenue or the secretary's agents and employees to determine the amount of tax due. The books and records shall be preserved for a period of three years unless the secretary of revenue, in writing, authorized their destruction or disposal at an earlier date.

Source: SL 2007, ch 69, § 7; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-12-29 — SD Code / Title 10 / Chapter 12 / Section 10-12-29
Annual school district levy--Report to county auditor--Spread against property
Status: in_force

The school district board of a school district shall by resolution adopt a levy in dollars and cents sufficient to meet the school budget for the general fund of the district for the current fiscal school year. The school district shall report the levy to the county auditor by the first of October on forms prescribed by the county auditor. The county auditor shall spread a levy in dollars and cents over the taxable property of the school district sufficient to raise the money requested by the school district, subject to the legal dollar limitations provided by law.

Source: SDC 1939, § 57.0515 as added by SL 1953, ch 460, § 1; SL 1969, ch 44, § 35; SL 1971, ch 74, § 1; SL 1986, ch 126, § 22; SL 1989, ch 30, § 26; SL 1997, ch 87, § 3.
S.D. Codified Laws § 10-43-25.8 — SD Code / Title 10 / Chapter 43 / Section 10-43-25.8
Affiliated service income included in numerator
Status: in_force

Affiliated service income shall be included in the numerator specified in § 10-43-25.1 only if the income relates to:

(1) Loans secured primarily by real property or tangible personal property located in this state;

(2) Loans made to customers located in this state, which are not secured by real property or tangible personal property; or

(3) Credit card receivables from customers in this state.

Source: SL 1996, ch 80, § 2; SL 2014, ch 61, § 12, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-36-9 — SD Code / Title 10 / Chapter 36 / Section 10-36-9
Penalty for delinquent payment--Collection by distress and sale
Status: in_force

If the tax levied under this chapter is not paid on the due date a penalty of five percent of the amount of the tax shall be imposed for each month of such delinquency. Provided further that the tax may be enforced and collected by distress and sale of the personal property of the company.

Source: SL 1941, ch 363, § 4; SDC Supp 1960, § 57.19B04; SL 2012, ch 66, § 7.
S.D. Codified Laws § 10-59-30 — SD Code / Title 10 / Chapter 59 / Section 10-59-30
Release of tax lien--Erroneous liens--Costs
Status: in_force

The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs associated with the release of such erroneous liens.

Source: SL 1990, ch 100, § 6.
S.D. Codified Laws § 10-45-20.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-20.3
Controlled group defined
Status: in_force

For the purposes of this chapter, a controlled group consists of any corporations or other entities eligible to file a consolidated federal income tax return under the Internal Revenue Code as in effect on January 1, 2002, or entitled to only a single surtax exemption for federal corporate income tax purposes under the Internal Revenue Code as in effect on January 1, 2002, and includes a controlled group of corporations as defined at 26 U.S.C. § 1563 as in effect on January 1, 2002. A controlled group also consists of any subchapter S corporation, limited liability company, limited liability partnership, general partnership, or limited partnership with at least eighty percent common ownership as if the entity was converted to or taxed as a subchapter C corporation under the Internal Revenue Code as in effect on January 1, 2002.

Source: SL 1983, ch 93, § 3; SL 1989, ch 109, § 2; SL 2002, ch 62, § 1.
S.D. Codified Laws § 10-46E-2 — SD Code / Title 10 / Chapter 46E / Section 10-46E-2
Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate
Status: in_force

An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes purchased or leased for use in this state at the same rate of the purchase price of said property as imposed pursuant to § 10-46E-1 .

Source: SL 2006, ch 58, § 2.
S.D. Codified Laws § 10-38-33.1 — SD Code / Title 10 / Chapter 38 / Section 10-38-33.1
Circuit court may award attorney fees against unsuccessful appellant
Status: in_force

The sixth judicial circuit court may award reasonable attorneys' fees, in an action brought to court pursuant to this chapter against any appellant relative to the assessment, allocation, equalization, or distribution of property if the appellant does not prevail in its appeal of the property assessment, allocation, equalization, or distribution.

Source: SL 1999, ch 48, § 3.
S.D. Codified Laws § 10-45-18.6 — SD Code / Title 10 / Chapter 45 / Section 10-45-18.6
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, § 1.
S.D. Codified Laws § 10-45-1.8 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.8
Entire gross receipts from sale of bundled transactions subject to tax
Status: in_force

Except for the provisions of § 10-45-1.7 , the tax imposed by this chapter applies to the entire gross receipts resulting from the sale of bundled transactions.

Source: SL 2007, ch 58, § 1.
S.D. Codified Laws § 10-45D-6 — SD Code / Title 10 / Chapter 45D / Section 10-45D-6
Visitor attractions
Status: in_force

The tax imposed by § 10-45D-2 applies to the gross receipts from admission to a visitor attraction and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a visitor attraction.

Source: SL 2002, ch 63, § 6; SL 2008, ch 51, § 64.
S.D. Codified Laws § 10-6C-8 — SD Code / Title 10 / Chapter 6C / Section 10-6C-8
Prohibited property taxes as a lien on property--Interest
Status: in_force

Property taxes that the county is prohibited from collecting pursuant to this chapter become a lien on the property for which the taxes are imposed. Interest at the Category E rate as established in § 54-3-16 must be imposed on any taxes that are not paid pursuant to this chapter. The county must file a copy of such lien with the register of deeds. No property on which the county is prohibited from collecting property taxes pursuant to this chapter may be transferred unless the property taxes and interest are paid in full.

Source: SL 2023, ch 29, § 8.
S.D. Codified Laws § 10-55A-9 — SD Code / Title 10 / Chapter 55A / Section 10-55A-9
Secretary defined
Status: in_force

As used in this chapter, the term, secretary, means the secretary of labor and regulation.

Source: SL 1982, ch 99, § 10; SL 1985, ch 15, § 29; SL 1986, ch 111, § 38; SL 2003, ch 272 (Ex. Ord. 03-1), §§ 20, 121; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2015, ch 260, § 2.
S.D. Codified Laws § 10-45-83 — SD Code / Title 10 / Chapter 45 / Section 10-45-83
Pawnbrokers not eligible for exemption
Status: in_force

The provisions of §§ 10-45-82 and 10-46-62 do not apply to the gross receipts from interest paid any pawnbroker from the tax imposed by chapters 10-45 and 10-46 . For the purposes of this section, a pawnbroker means any person who is engaged in the business of lending money and who accepts the possession of tangible personal property or any product transferred electronically as security for the loan.

Source: SL 1996, ch 88, § 3; SL 2008, ch 51, § 25.
S.D. Codified Laws § 10-21-5 — SD Code / Title 10 / Chapter 21 / Section 10-21-5
Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration
Status: in_force

If a receiver is appointed, or an assignment for benefit of creditors made, or bankruptcy proceedings instituted, or administration of trusts or estates or similar court administration invoked, of, for, or on behalf of any person in any court in this state, the property taxes of the person is the first and preferred claim and charge and paid as part of the expense of administration out of the first funds or property accruing. This claim and charge is subject to the actual court costs and fees allowed by the court necessary for conducting the administration and any absolute exemptions and family allowance provided by law.

Source: SDC 1939, § 57.1028; SL 2018, ch 63, § 5.
S.D. Codified Laws § 10-33A-10.1 — SD Code / Title 10 / Chapter 33A / Section 10-33A-10.1
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
Status: in_force

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

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

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

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

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

Source: SL 2007, ch 65, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 9.
S.D. Codified Laws § 10-46-16.4 — SD Code / Title 10 / Chapter 46 / Section 10-46-16.4
Exemption for sale of certain live nondomestic animals
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 any live nondomestic animal regulated by the Animal Industry Board pursuant to § 40-3-26 , if the animal is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals.

Source: SL 1993, ch 311, § 12.
S.D. Codified Laws § 10-47B-42 — SD Code / Title 10 / Chapter 47B / Section 10-47B-42
Required taxes belong to state
Status: in_force

The tax required to be paid by this chapter belongs to the state. The legal incidence of the tax falls upon the consumer of the fuel for the privilege of operating vehicles on the roads and highways of the state. A licensee, as a fiduciary of the state, shall hold the money in trust for the state and for payment to the department as provided in this chapter from the time the liability arises until it is paid to the state.

Source: SL 1995, ch 71, § 42; SL 1996, ch 90, § 9.
S.D. Codified Laws § 10-36-7 — SD Code / Title 10 / Chapter 36 / Section 10-36-7
Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer
Status: in_force

The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in § 10-36-6 , which shall be remitted by the retail company. The secretary shall on or before May fifteenth certify to the county auditor of each county in the state in which the company operates the amount of the tax to be paid in the county based on the kilowatt hours delivered. The secretary shall further certify to the county auditor the amount to which each school district shall be entitled in each county based on the kilowatt hours delivered. The county auditor shall extend such tax on the books and certify the same to the county treasurer.

Source: SL 1941, ch 363, § 3; SDC Supp 1960, § 57.19B03; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2012, ch 66, § 5.
S.D. Codified Laws § 10-43-76 — SD Code / Title 10 / Chapter 43 / Section 10-43-76
Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate
Status: in_force

Upon the receipt of the funds referred to in this chapter, the secretary of revenue shall deposit ninety-five percent of the taxes paid by credit card banks and twenty-six and two-thirds percent of all other revenue to the general fund. The secretary of revenue shall remit the remainder, on or before February first of each year, to the county treasurer of the county wherein is situated the bank or financial institution remitting the tax. However, the remittance of tax from all branch banks, branch offices, or branches of other financial institutions subject to this tax shall be separated from the remittance of the parent bank or financial institution and shall be remitted to the county treasurer of the county in which the branch bank, branch office, or financial institution is located.

Source: SL 1957, ch 468; SDC Supp 1960, § 57.30A11; SL 1969, ch 266, § 2; SL 1979, ch 82, § 2; SL 1983, ch 80, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 67, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2013, ch 53, § 2.
S.D. Codified Laws § 10-1-14 — SD Code / Title 10 / Chapter 1 / Section 10-1-14
Licensing powers with respect to alcoholic beverages
Status: in_force

The Department of Revenue and the secretary thereof shall have all the powers and duties:

(1) Imposed upon them under the provisions of Title 35 relating to alcoholic beverages;

(2) Imposed upon the secretary under the provisions of chapter 39-13 relating to the registration of brands of alcoholic beverages.

Source: SL 1943, ch 257, §§ 4, 5, 9; SDC Supp 1960, § 55.27A01; SL 1972, ch 54; 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-41 — SD Code / Title 10 / Chapter 47B / Section 10-47B-41
Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax
Status: in_force

A corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the taxes imposed by this chapter and its corporate officers, member-managers or managers of limited liability companies, or partners of partnerships are jointly and severally liable for the filing of reports or returns and the payment of tax, penalty, and interest due. 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. An officer, member-manager, manager, or partner subject to personal liability is not discharged from that liability upon vacating the office. An officer, member, or partner may be discharged from future liability upon notifying the secretary in writing. The sum due for such a liability may be assessed and collected as provided by law.

Source: SL 1995, ch 71, § 41; SL 1999, ch 58, § 14; SL 2009, ch 49, § 8.
S.D. Codified Laws § 10-50-18 — SD Code / Title 10 / Chapter 50 / Section 10-50-18
Stamps secured and sold by secretary--Discount
Status: in_force

The secretary of revenue shall secure stamps, of the design and denomination as the secretary prescribes, suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by this chapter. The secretary shall sell the stamps to licensed distributors at a discount of one percent of their face value and to no other person.

Source: SDC 1939, § 57.3906; SL 1951, ch 452, § 4; SL 1963, ch 446, § 2; SL 1965, ch 293, § 2; SL 1969, ch 271, § 3; SL 1970, ch 78, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 66, § 1; SL 2010, ch 67, § 1; SL 2010, ch 67, § 2, eff. July 1, 2012; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50B-14 — SD Code / Title 10 / Chapter 50B / Section 10-50B-14
Repeal of SL 2010, ch 68 upon holding of unconstitutionality--Effect
Status: in_force

If any portion of SL 2010, ch 68 is held by a court of competent jurisdiction to be unconstitutional, then SL 2010, ch 68 is deemed repealed and the provisions of chapter 10-50B are deemed unaltered. Neither any holding of unconstitutionality nor the repeal of SL 2010, ch 68 affects, impairs, or invalidates any other portion of § 10-50B-7 , or the application of the section to any other person or circumstance, and such remaining portions of § 10-50B-7 shall at all times continue in full force and effect.

Source: SL 2010, ch 68, § 4.
S.D. Codified Laws § 10-47B-35 — SD Code / Title 10 / Chapter 47B / Section 10-47B-35
Distribution of amount retained for administrative expenses
Status: in_force

The amount that the supplier, ethanol producer, or ethanol broker is permitted to retain under § 10-47B-34 shall be distributed by the supplier, out-of-state supplier, ethanol producer, or ethanol broker as follows:

(1) One-third retained by the supplier, out-of-state supplier, ethanol producer, or ethanol broker to help off-set the administrative expense of timely reporting and remitting of tax;

(2) Two-thirds to the wholesale distributor, retail dealer, or end user who withdraws fuel from the terminal at the rack to help off-set the cost of fuel lost due to shrinkage caused by evaporation or temperature change.

Source: SL 1995, ch 71, § 35; SL 2010, ch 66, § 9.
S.D. Codified Laws § 10-26-9 — SD Code / Title 10 / Chapter 26 / Section 10-26-9
No fees to county treasurer--Agent or attorney to assist treasurer--Compensation
Status: in_force

The county treasurer may not charge or collect any fee for any of the services required of the treasurer in this chapter. However, the county treasurer may appoint an agent or attorney, with the approval of the board of county commissioners, at such compensation as the board may determine, to assist the county treasurer in administering the provisions of this chapter.

Source: SL 1953, ch 479, § 5; SL 1966, ch 257, § 5; SL 2008, ch 37, § 87.
S.D. Codified Laws § 10-46E-3 — SD Code / Title 10 / Chapter 46E / Section 10-46E-3
Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption
Status: in_force

An excise tax is imposed at the same rate as imposed by § 10-46E-1 on the privilege of the use, storage, or consumption in this state of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes not originally purchased for use in this state, but thereafter used, stored, or consumed in this state, at the same rate as provided in § 10-46E-1 and imposed on the fair market value of the property at the time it is brought into this state. However, if any trade-in or exchange of used farm machinery, attachment units, and irrigation equipment is involved in the transaction, the excise tax is only due and may only be collected on the cash difference. The use, storage, or consumption of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes that is more than seven years old at the time it is brought into the state by the person who purchased such property for use in another state is exempt from the tax imposed by this chapter.

Source: SL 2006, ch 58, § 3.
S.D. Codified Laws § 10-11-56 — SD Code / Title 10 / Chapter 11 / Section 10-11-56
Arms-length transactions included in departmental studies
Status: in_force

Any sale which has been verified to be an arms - length transaction shall be included in the annual study. For purposes of this section, the term, arms - length transaction, means the transfer of property offered on the open market for a reasonable period of time between a willing seller and a willing buyer with no coercion or advantage taken by either party. The director of equalization shall analyze each sale to eliminate factors related to the sale which affect the sale price but which do not reflect the actual value of the real property.

Source: SL 1978, ch 76, § 6; SL 1985, ch 76, §§ 1, 2; SL 1991, ch 88.
S.D. Codified Laws § 10-6-124 — SD Code / Title 10 / Chapter 6 / Section 10-6-124
Promulgation of rules
Status: in_force

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

(1) Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion;

(2) Criteria to be included in a compliance audit of assessment practices;

(3) Conditions under which a certificate of compliance may be issued to a county;

(4) Procedures for determining the valuation of agricultural buildings and structures;

(5) Procedures for determining the valuation of dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages;

(6) Application of cropland and noncropland income values;

(7) Application of soil classification standards; and

(8) Procedures for making adjustments to the value of agricultural land pursuant to §§ 10-6-127 to 10-6-132 , inclusive.

Source: SL 1990, ch 71, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44, § 13; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.13; SL 2021, ch 44, § 44; SL 2026, ch 41, § 1.
S.D. Codified Laws § 10-64-2 — SD Code / Title 10 / Chapter 64 / Section 10-64-2
Certain sellers located outside of state required to collect and remit sales taxes--Criteria
Status: in_force

Notwithstanding any other provision of law, any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who does not have a physical presence in the state, is subject to chapters 10-45 , 10-46E , and 10-52 , and shall remit the sales tax and follow all applicable procedures and requirements of law as if the seller had a physical presence in the state, provided the seller's gross revenue from the sale of tangible personal property, any product transferred electronically, or services delivered into South Dakota exceeds one hundred thousand dollars in the previous or current calendar year.

Source: SL 2016, ch 70, § 1, eff. May 1, 2016; SL 2023, ch 38, § 1.
S.D. Codified Laws § 10-9-12 — SD Code / Title 10 / Chapter 9 / Section 10-9-12
Pecuniary penalty for delay in payment of tax
Status: in_force

Any tax not paid within the period prescribed in § 10-9-10 is subject to a penalty of the Category G rate of interest as established in § 54-3-16 . The penalty shall attach and be a charge upon the tax.

Source: SL 1961, ch 450, § 10; SL 1977, ch 83; SL 1981, ch 83; SL 1984, ch 319, § 37; SL 1985, ch 71, § 1; SL 1999, ch 53, § 1; SL 2000, ch 226, § 2.
S.D. Codified Laws § 10-1-38 — SD Code / Title 10 / Chapter 1 / Section 10-1-38
Formulation and recommendation of legislation
Status: in_force

The secretary of revenue shall formulate and recommend legislation to prevent evasions of assessment and taxing laws and to secure just taxation and improvement in the system of taxation in this state.

Source: SDC 1939, § 57.0101 (14); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 21; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-35-1.5 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.5
Partial exemption for power generation facility--Allocation of exemption
Status: in_force

The full and true value of real and personal property used, or intended for use, as a power generation facility is exempt from ad valorem taxation to the extent the value is in excess of the amount of five hundred dollars multiplied by the nameplate capacity of the power generation facility. This exemption shall be allocated proportionately based upon percentage ownership of the power generation facility.

Source: SL 2005, ch 66, § 3.
S.D. Codified Laws § 10-46-1.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-1.1
Lease or rental defined--Exclusions
Status: in_force

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

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

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

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

Source: SL 2003, ch 61, § 11; SL 2008, ch 51, § 37.
S.D. Codified Laws § 10-47B-164.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-164.1
Ethanol infrastructure incentive fund established
Status: in_force

There is hereby established the ethanol infrastructure incentive fund to receive funds pursuant to § 34A-13-20 . Any money in the ethanol infrastructure incentive fund is continuously appropriated for the following purposes:

(1) To award incentive grants to motor fuel retail dealers as defined in § 10-47B-3 for the purpose of entering into contracts for the purchase or installation, or for the purchase and installation, of ethanol blender pumps and associated piping and storage systems and related equipment to be used at facilities operated by the motor fuel retail dealers for the sale of motor fuel to the public;

(2) To award incentive grants to motor fuel retail dealers as defined in § 10-47B-3 for the purpose of entering into contracts for the purchase, or the purchase, of pumps and pump equipment authorized to dispense gasoline containing up to and including eighty-five percent ethanol;

(3) To award incentive grants to encourage the purchase of flex fuel vehicles;

(4) To encourage the increased use of ethanol in South Dakota; and

(5) To otherwise encourage the installation of infrastructure related to sale and distribution of ethanol.

The Governor's Office of Economic Development shall establish, by rules promulgated pursuant to chapter 1-26 , such regulations and procedures as are necessary to implement this section. For the purposes of this section, the term, ethanol blender pump, refers to a mechanism provided by the retail dealer for the dispensing at retail as defined in § 10-47B-3 of ethanol blend so that the end user may choose a particular grade of ethanol to gasoline to be dispensed. The Governor's Office of Economic Development may use up to five percent of any amount appropriated to the ethanol infrastructure incentive fund for administration of the fund or any incentive programs established by this section.

Source: SL 2011, ch 62, § 2; SL 2018, ch 124, § 3.
S.D. Codified Laws § 10-47B-13 — SD Code / Title 10 / Chapter 47B / Section 10-47B-13
Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles
Status: in_force

A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state, or county, municipality, or township of this state. The tax imposed is at the rate provided for in § 10-47B-4 .

Source: SL 1995, ch 71, § 13; SL 2009, ch 55, § 21; SL 2023, ch 35, § 1.
S.D. Codified Laws § 10-47B-28 — SD Code / Title 10 / Chapter 47B / Section 10-47B-28
Remittance of tax on liquid petroleum gas in vehicle used on public roads
Status: in_force

The tax imposed by § 10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.

Source: SL 1995, ch 71, § 28; SL 2011, ch 64, § 6; SL 2013, ch 60, § 2; SL 2017, ch 65, § 18.
S.D. Codified Laws § 10-25-26 — SD Code / Title 10 / Chapter 25 / Section 10-25-26
Removal of cloud on title by transfer, assignment, or satisfaction--Maximum consideration
Status: in_force

The board of county commissioners may procure from any person who has any interest in the real property, real or apparent, a transfer, assignment, or satisfaction of the interest for the purpose of removing any cloud from the title of the real property. The authority granted in this section may be exercised either in lieu of an action to quiet title or in connection with an action. However, the consideration for the transfer, assignment, or satisfaction may not exceed twenty-five dollars in connection with any parcel of real property, the title to which is sought to be quieted or cloud to the title removed. The board of county commissioners may negotiate with any person having any interest, real or apparent, in any real property, for transfers, assignments, or satisfactions and may pay for the transfers, assignments, or satisfactions within the limitations provided in this section.

Source: SL 1941, ch 43, § 2; SDC Supp 1960, § 37.1501-2; SL 2008, ch 37, § 76; SL 2018, ch 63, § 149.
S.D. Codified Laws § 10-47B-132 — SD Code / Title 10 / Chapter 47B / Section 10-47B-132
Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund
Status: in_force

Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:

(1) The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;

(2) The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days;

(3) The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and

(4) The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary.

No interest may be paid to a claimant applying for a refund under this section.

Source: SL 1995, ch 71, § 131A; SL 1996, ch 90, § 34; SL 2021, ch 51, § 1.
S.D. Codified Laws § 10-58-9 — SD Code / Title 10 / Chapter 58 / Section 10-58-9
Collection and enforcement
Status: in_force

All tax collection and enforcement provisions of chapter 10-45 , including penalty and interest, apply to this chapter where applicable.

Source: SL 1985, ch 87, § 12.
S.D. Codified Laws § 10-59-11 — SD Code / Title 10 / Chapter 59 / Section 10-59-11
Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded
Status: in_force

Any tax, penalty, or interest due from a taxpayer is a lien in favor of the state upon all property and rights to property whether real or personal belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchaser, or judgment creditors for value and without actual notice of the lien on any property situated in a county, the secretary may file with the register of deeds of the county a notice of the tax lien in such form as he determines. The priority of the lien shall be determined as of the date the notice of tax lien is received and indexed by the register of deeds. The notice of tax lien shall create a lien in each county where the notice of tax lien is recorded.

Source: SL 1986, ch 111, § 11.
S.D. Codified Laws § 10-22-28 — SD Code / Title 10 / Chapter 22 / Section 10-22-28
Sheriff's Fees--Costs--Collection of taxes
Status: in_force

The sheriff is allowed the following fees for collecting taxes: twenty-five dollars for making the sheriff's return on the sheriff's warrant of authority; fifty dollars for each levy; and necessary costs for each sale. The fees and costs shall be collected from the tax debtor or the tax debtor's property. The sheriff shall also collect from the tax debtor or the tax debtor's property an additional penalty, equal to fifty dollars or six percent of the amount of tax and interest due, whichever is more. The fees and costs collected pursuant to this section shall be deposited in the county general fund. The sheriff shall receive from the county mileage for each mile actually and necessarily traveled at the rate provided by law.

Source: SDC 1939, § 57.1018; SL 1998, ch 64, § 1; SL 2018, ch 63, § 58; SL 2020, ch 34, § 1.
S.D. Codified Laws § 10-1-43 — SD Code / Title 10 / Chapter 1 / Section 10-1-43
Names and addresses of attorneys handling similar cases
Status: in_force

Upon request, the department shall furnish any taxpayer having a hearing or appeal pending with the department, with the names and addresses of the attorneys for other taxpayers who have a hearing or appeal pending with the department with substantially similar issues.

Source: SL 1992, ch 102, § 12.
S.D. Codified Laws § 10-45-18.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-18.3
Exemption of gross receipts from sale of feed and bedding for certain animals
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 feed and bedding for cattle, buffalo, sheep, goats, swine, pheasants, partridges, quail, poultry, ostriches, emus, rheas, and domesticated fur-bearing animals defined in chapter 40-35 , if such feed or bedding is used by farmers or ranchers who are regularly engaged in the business of raising and feeding such animals, or producing milk for sale for human consumption, and horses and other animals within the family equidae. The term, poultry, does not include any fowl other than domestic fowl kept and raised for the market or the production of eggs for human consumption. The term, bedding, only includes straw, corn stover, and bean straw.

Source: SL 1989, ch 113, § 2; SL 1992, ch 94, § 3; SL 2006, ch 49, § 1; SL 2012, ch 70, § 1.
S.D. Codified Laws § 10-18A-4 — SD Code / Title 10 / Chapter 18A / Section 10-18A-4
10-18A-4. 10-18A-4.Right to file lost on death
Status: in_force

The right to file a claim under this chapter shall be personal to the claimant, and shall not survive his death.
S.D. Codified Laws § 10-6-149 — SD Code / Title 10 / Chapter 6 / Section 10-6-149
Real estate list included in assessment lists, rolls, and book--Contents
Status: in_force

The assessment lists, rolls, and book shall contain a list of all the taxable lands in the county in numerical order, beginning with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered section, township, and range, with the number of acres in each tract set opposite the same in a column provided for that purpose, and the assessed value thereof in another column, and the name of the owner or person listing the same in another column, with the columns of acres and values footed up.

Source: PolC 1877, ch 28, § 26; SL 1881, ch 118, § 2; SL 1883, ch 98, § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SDCL § 10-6-38; SL 2021, ch 44, §§ 35, 44.
S.D. Codified Laws § 10-25-16 — SD Code / Title 10 / Chapter 25 / Section 10-25-16
Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien
Status: in_force

If a proceeding to procure a tax deed is not completed within six years after the date of the tax certificate sale on which the proceeding is based, the tax certificate sale, the lien for taxes, the lien of any taxes paid by the holder of the tax certificate as subsequent taxes, and all rights thereunder cease and are forever barred. The treasurer shall cancel the tax certificate on the treasurer's record and shall note on the sale records and the tax books of the treasurer's office that the tax certificate and the lien of subsequent tax receipts held by the owner of the tax certificate are barred and are not valid.

Source: SL 1909, ch 10, § 1; SL 1913, ch 355; SL 1915, ch 294; RC 1919, § 6806; SL 1921, ch 130, § 1; SDC 1939, § 57.1118; SL 2008, ch 37, § 67; SL 2018, ch 63, § 139.
S.D. Codified Laws § 10-39-45.3 — SD Code / Title 10 / Chapter 39 / Section 10-39-45.3
Estimated tax--Filing--Payment
Status: in_force

On or before the last day of January, April, July, and October, each person who mined or extracted precious metals during the previous calendar year shall file with the Department of Revenue a verified estimate of the person's tax for the current year and pay one-fourth of the estimated taxes.

Source: SL 1984, ch 78, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 92; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-38 — SD Code / Title 10 / Chapter 50 / Section 10-50-38
Act of agent as act of principal
Status: in_force

For the purpose of this chapter, the act or omission of any officer, agent, or other person acting for or employed by any person, corporation, limited liability company, association, or partnership within the scope of that office, agency, or employment is deemed to be the act or omission of such person, corporation, limited liability company, association, or partnership as well as that person's own.

Source: SL 1937, ch 243, § 13; SDC 1939, § 57.3913; SL 1951, ch 452, § 9; SL 1994, ch 351, § 28.
S.D. Codified Laws § 10-4-24.9 — SD Code / Title 10 / Chapter 4 / Section 10-4-24.9
Paraplegic dwellings specially classified for tax purposes--Lands included
Status: in_force

All dwellings or parts of multiple family dwellings which are specifically designed for use by paraplegics as wheelchair homes are hereby specifically classified for the purposes of taxation. For purposes of this section and § 10-4-24.10 , the term, dwellings, shall include real estate in an amount not to exceed one acre upon which the building is situated or so much of the surrounding real estate as is necessarily incident to the use of the premises as a dwelling.

Source: SL 1972, ch 55; SL 1976, ch 88.
S.D. Codified Laws § 10-29-16.2 — SD Code / Title 10 / Chapter 29 / Section 10-29-16.2
Period allowed for adjustment after reassessment on gross error
Status: in_force

Upon such reassessment and recertification to a municipality, the airline company shall be allowed a period as determined by the Department of Revenue of not to exceed five years to absorb such adjustment, as shall be equitable to the taxpayer and the municipality concerned.

Source: SL 1970, ch 80, § 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 § 10-21-7.1 — SD Code / Title 10 / Chapter 21 / Section 10-21-7.1
Monthly payment of property taxes by electronic transmission
Status: in_force

The board of county commissioners may permit any person to remit property taxes by electronic transmission in ten equal monthly installments. The first payment shall be made on January first and the final payment shall be made by October first in the year the taxes are payable. The board shall by resolution establish the criteria for determining which taxpayers may remit property taxes by electronic transmission.

Source: SL 1995, ch 63, § 1; SL 2018, ch 63, § 8.
S.D. Codified Laws § 10-46-17.8 — SD Code / Title 10 / Chapter 46 / Section 10-46-17.8
Exemption of rental of devices used to apply agricultural fertilizers and pesticides
Status: in_force

There is specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the rental of devices primarily used to apply fertilizers and pesticides, as defined in § 38-20A-1 , for agricultural purposes.

Source: SL 2006, ch 48, § 3.
S.D. Codified Laws § 10-33-14 — SD Code / Title 10 / Chapter 33 / Section 10-33-14
Public Utilities Commission to provide information for uniform and fair taxation
Status: in_force

For the purpose of aiding the Department of Revenue in implementing the taxes imposed by this chapter, the Public Utilities Commission shall provide any information requested by the secretary and deemed necessary by the secretary to ensure uniform and fair taxation.

Source: SDC 1939, § 57.1803; 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, § 6.
S.D. Codified Laws § 10-35-1.1 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.1
Tax on electric generation and transmission facilities used for out-of-state consumers
Status: in_force

If an agreement is made between a municipality of this state and a governmental entity located outside this state to acquire, construct, or finance electric generation and transmission facilities, if the output, capacity, or services are to be used for the benefit of consumers outside the boundaries of this state, there is hereby levied upon the generation or transmission facilities or both, and the revenues therefrom, all taxes, including licenses, excise, property, and special assessment taxes, which a person, partnership, association, limited liability company, or private corporation engaged in a similar business would have to pay, and the same shall be collected from the state municipality or municipalities or the governmental entity or entities outside the state which own the facilities, either jointly or severally.

Source: SL 1976, ch 84, § 3; SL 1994, ch 351, § 17.
S.D. Codified Laws § 10-6A-6 — SD Code / Title 10 / Chapter 6A / Section 10-6A-6
County treasurer to determine eligibility
Status: in_force

The county treasurer shall make the final determination whether an applicant seeking the real property tax assessment freeze pursuant to this chapter is qualified.

Source: SL 1980, ch 74, § 6.
S.D. Codified Laws § 10-46-15.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-15.1
Exemption of insulin for human use
Status: in_force

The use in this state of insulin, to the extent used by humans, that is not sold by prescription is specifically exempt from the tax imposed by this chapter.

Source: SL 1974, ch 98, § 2; SL 1984, ch 88, § 2; SL 1989, ch 106, § 2; SL 2003, ch 61, § 12.
S.D. Codified Laws § 10-47B-45 — SD Code / Title 10 / Chapter 47B / Section 10-47B-45
Required documentation for importing motor fuel or special fuel
Status: in_force

Any person transporting motor fuel or special fuel in a vehicle, rail car, or vessel into this state from another state or country, as or for an importer, shall insure that a bill of lading has been issued by the terminal or bulk plant from which the fuel was removed indicating South Dakota as the destination. If the bill of lading is issued by the out-of-state terminal or the bulk plant indicates a destination other than South Dakota, the transporter shall issue a diversion ticket indicating South Dakota as the destination state. If a bill of lading was not issued by the terminal or bulk plant, the transporter shall issue for each shipment, a bill of lading indicating South Dakota as the destination state. A copy of all diversion tickets and bills of lading prepared by the transporter shall be provided to the department in a manner required by the department before the fuel is imported.

Source: SL 1995, ch 71, § 45; SL 1996, ch 90, § 11; SL 2013, ch 59, § 5.
S.D. Codified Laws § 10-59-24.2 — SD Code / Title 10 / Chapter 59 / Section 10-59-24.2
Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice
Status: in_force

In connection with a purchaser's written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to § 10-59-24.1 , a seller is presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state or the Streamlined Sales Tax Governing Board; and has remitted to the state all taxes collected less any deductions, credits, or collection allowances.

Source: SL 2005, ch 85, § 2.
S.D. Codified Laws § 10-45-5.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-5.1
Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection
Status: in_force

The annual license fee for each coin operated washer and dryer in this state is twenty dollars. However, in municipalities having a population of one thousand persons or less, the annual license fee is sixteen dollars. The license fee is in lieu of any sales or gross receipts taxes from the operation or ownership of coin operated washers and dryers. Any person who fails to pay the fee is guilty of a Class 2 misdemeanor. Any person who fails to pay the fee prescribed on or before December thirty-first of the year prior to the year for which the fee is due is subject to an interest charge on the unpaid fee at the rate of two percent per month or part thereof. The interest charge commences immediately after the date the fee becomes due and is payable immediately. The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:

(1) The procedure for license application;

(2) The collection of the license fee;

(3) The placement of the license or decalcomania; and

(4) The transfer of a license to a new owner.

Source: SL 1969, ch 274, § 2; SL 1982, ch 86, § 33; SL 1983, ch 27, § 6; SL 1987, ch 82, § 24; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2009, ch 48, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46A-1.1 — SD Code / Title 10 / Chapter 46A / Section 10-46A-1.1
Effective date--Application to contracts, sales and change orders
Status: in_force

This chapter is effective on May 1, 1984, and applies to:

(1) All realty improvement contracts bid after April 30, 1984;

(2) All realty improvement contracts under which construction commences after April 30, 1984, if there is no bid;

(3) Receipts from sales of real property pursuant to § 10-46A-5 if the contract to sell the property is executed after April 30, 1984.

Change orders or other amendments, made after April 30, 1984, to realty improvement contracts or purchase contracts entered into prior to May 1, 1984, shall be taxed at the rate and under the provisions of this chapter which were in effect on the date of the original contract.

Source: SL 1984, ch 92, § 2.
S.D. Codified Laws § 10-43-25.5 — SD Code / Title 10 / Chapter 43 / Section 10-43-25.5
Interest, dividends, and net gains from securities transactions included in numerator
Status: in_force

Interest, dividends, and net gains from transactions in securities, including stocks, bonds, and all other money markets instruments, shall be included in the numerator specified in § 10-43-25.1 if the financial institution's principal place of business is in South Dakota.

Source: SL 1977, ch 96, § 15; SL 2014, ch 61, § 9, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-47B-86 — SD Code / Title 10 / Chapter 47B / Section 10-47B-86
Cancellation of bond
Status: in_force

If a license is cancelled by the secretary as provided in this chapter and if the license holder has paid all taxes due and payable under this chapter, together with all penalties and interest accruing under the provisions of this chapter, then the secretary shall cancel the bond. Any negotiable instrument or security which is held in lieu of a surety bond shall be surrendered three years after the license is cancelled.

Source: SL 1995, ch 71, § 86.
S.D. Codified Laws § 10-23-2.3 — SD Code / Title 10 / Chapter 23 / Section 10-23-2.3
Publication of information about delinquent taxpayer authorized
Status: in_force

The board of county commissioners may by resolution require that the name, address, the amount of taxes, penalty, and interest due, and the years the taxes are due of any delinquent taxpayer whose tax certificate was sold or offered for sale at a tax certificate sale pursuant to this chapter be published each year that a tax certificate is outstanding until the tax deed is issued.

Source: SL 1988, ch 98, § 1; SL 1989, ch 96; SL 2018, ch 63, § 78.
S.D. Codified Laws § 10-61-1 — SD Code / Title 10 / Chapter 61 / Section 10-61-1
Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application
Status: in_force

A contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B may apply for a refund of South Dakota sales and use tax paid by such contractor if:

(1) The sales and use tax subject to the refund request was paid by the contractor or subcontractor requesting the refund for the use of tangible personal property;

(2) The tangible personal property upon which the sales and use tax was paid was purchased by the contractor or subcontractor requesting the refund;

(3) The tangible personal property upon which the sales and use tax was paid was fabricated by the contractor or subcontractor in South Dakota;

(4) The fabricated tangible personal property was used outside of South Dakota by the contractor or subcontractor in the performance of a contract;

(5) The fabricated tangible personal property is not returned to South Dakota; and

(6) The fabricated tangible personal property is exempt from sales or use tax in the state where the contract is performed.

Source: SL 2005, ch 86, § 1.
S.D. Codified Laws § 10-50-32 — SD Code / Title 10 / Chapter 50 / Section 10-50-32
Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony
Status: in_force

No person, other than a licensed distributor, may sell, offer for sale, display for sale, or possess with intent to sell, advertise for sale, ship or cause to be shipped, or possess with intent to deliver to another person, any cigarettes, including cigarettes made by a roll-your-own machine as described in § 10-50-105 , which do not bear stamps evidencing the payment of the tax imposed by this chapter.

A violation of this section is a Class 2 misdemeanor. Any subsequent violation is a Class 6 felony.

Source: SDC 1939, §§ 57.3912, 57.9934; SL 1951, ch 452, § 8; SL 1982, ch 86, § 76; SL 2003, ch 73, § 1; SL 2007, ch 64, § 4; SL 2007, ch 66, § 11; SL 2014, ch 65, § 3.
S.D. Codified Laws § 10-45-11.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-11.2
Exemption of sales of motor vehicles exempt from excise tax
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 motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 , with the exception of farm vehicles as described pursuant to the provisions of § 32-5-1.3 .

Source: SL 1987, ch 103, § 1; SL 1988, ch 110, § 1; SL 2012, ch 67, § 3; SL 2015, ch 68, § 1.
S.D. Codified Laws § 10-35-16 — SD Code / Title 10 / Chapter 35 / Section 10-35-16
Definition of terms
Status: in_force

Terms as used in this section and §§ 10-35-17 to 10-35-21 , inclusive, mean:

(1) "Collector system," all property used or constructed to interconnect individual wind turbines or solar panels within a renewable facility into a common project, including inverters, step-up transformers, electrical collection equipment, collector substation transformers, and communication systems;

(2) "Company," any person, corporation, limited liability company, association, company, partnership, political subdivision, rural electric cooperative, or any group or combination acting as a unit;

(3) "Nameplate capacity," the number of kilowatts a renewable facility can produce, as assigned to the power units in the renewable facility by the manufacturer and determined by the secretary;

(4) "Renewable facility," any wind farm or solar facility;

(5) "Solar facility," all real or personal property used or constructed for the purpose of producing electricity for commercial purposes utilizing solar radiation as an energy source and with a nameplate capacity of at least five thousand kilowatts. The term includes the collector system;

(6) "Transmission line," an electric transmission line and associated facilities including the collector system, with a design of one hundred fifteen kilovolts or more;

(7) "Wind farm," all real or personal property used or constructed for the purpose of producing electricity for commercial purposes utilizing the wind as an energy source and with a nameplate capacity of at least five thousand kilowatts. The term includes the collector system.

Source: SL 2008, ch 49, § 1; SL 2016, ch 61, § 1.
S.D. Codified Laws § 10-4-7 — SD Code / Title 10 / Chapter 4 / Section 10-4-7
Report of publicly owned property filed with secretary of revenue--Availability to county director
Status: in_force

The state and all political subdivisions shall file a report with the secretary of revenue of all its tax-exempt property upon such forms and at such times as shall be determined by the secretary of revenue and such reports shall be made available to the county director of equalization.

Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316; 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 § 10-11-55 — SD Code / Title 10 / Chapter 11 / Section 10-11-55
Annual studies by department of assessment to sales ratios
Status: in_force

The secretary of revenue annually shall prepare and publish comprehensive assessment to sales ratio studies of the average level of assessment, the degree of assessment uniformity, and the overall compliance with assessment requirements for each class of property in each county in the state.

Source: SL 1978, ch 76, § 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 § 10-44-9 — SD Code / Title 10 / Chapter 44 / Section 10-44-9
Additional tax levied on fire insurance premiums
Status: in_force

Every insurance company doing fire insurance business in this state, including a fire reciprocal insurer under chapter 58-34 , shall pay in addition to the tax set forth in § 10-44-2 one - half of one percentum of the gross premium receipts of such company on all fire insurance business done in this state during the year next preceding as shown by its annual statement.

Source: SDC Supp 1960, § 57.35A02 (1) as added by SL 1966, ch 255.
S.D. Codified Laws § 10-44-9.6 — SD Code / Title 10 / Chapter 44 / Section 10-44-9.6
Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if fire department ceases to exist--Unused balance to general fund
Status: in_force

After the allocation of funds as provided in § 10-44-9.5 , the county shall pay over to each of the certified fire departments servicing the county the amount of money determined to be their share under § 10-44-9.5 . The money paid shall be used only for paying operating expenses, pension contributions, and the cost of capital improvements for the fire departments.

A fire department may accumulate funds in its account from year to year. If a fire department ceases to exist, the funds in that account shall be reallocated to the remaining certified fire departments servicing the county in the same proportion as the last previous distribution. If no other certified fire departments operate in the county the balance of the fund shall be paid into the state general fund.

Source: SL 1951, ch 456, § 4; SL 1957, ch 469; SL 1959, ch 440, § 1; SDC Supp 1960, § 57.35A04; SDCL, § 10-44-14; SL 1977, ch 98, § 6.
S.D. Codified Laws § 10-24-16 — SD Code / Title 10 / Chapter 24 / Section 10-24-16
Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate
Status: in_force

Any person who has a lien on any real property sold or about to be sold for taxes or on which the taxes are delinquent and unpaid may redeem from the tax sale if the real property is subject to redemption or may pay the taxes, interest, penalty, and costs that are delinquent. The receipt of the treasurer or the tax certificate of redemption constitutes an increase of the amount of the lien held by the party paying the taxes or making the redemption. The amount paid and the interest on the amount at the rate specified in the lien instrument, or if none is specified then at the rate that the taxes would bear according to law, shall be collected with, as a part of, and in the same manner as the amount secured by the original lien.

Source: SL 1913, ch 343; RC 1919, § 2918; SDC 1939, § 37.3201; SL 2008, ch 37, § 57; SL 2018, ch 63, § 124.
S.D. Codified Laws § 10-4-24.14 — SD Code / Title 10 / Chapter 4 / Section 10-4-24.14
Reduction of tax on dwelling owned by paraplegic--Application
Status: in_force

The application for the reduction of tax on a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, as provided in §§ 10-4-24.11 to 10-4-24.13 , inclusive, must be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form must be made available to the county treasurer who shall, upon request of an applicant, assist the applicant in completing the form. The property owner shall sign the application under penalty of perjury. The application must include the documentary evidence the county treasurer deems necessary to assure validity of the claim.

Source: SL 2022, ch 26, § 1.
S.D. Codified Laws § 10-46-33 — SD Code / Title 10 / Chapter 46 / Section 10-46-33
Direct payment of tax by user
Status: in_force

The tax upon the use, storage, or consumption of any tangible personal property or any product transferred electronically not paid pursuant to §§ 10-46-23 and 10-46-32 shall be paid to the secretary of revenue directly by any person using such property within this state, pursuant to the provisions of § 10-46-34 .

Source: SL 1939, ch 276, § 6 (3); SDC Supp 1960, § 57.4306 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51, § 57; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-56-24 — SD Code / Title 10 / Chapter 56 / Section 10-56-24
Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney
Status: in_force

A distress warrant may be issued to recover license plates or tags, issued pursuant to chapter 32-5 or 32-9 , if the purchaser purchased the license plates or paid the excise tax pursuant to chapter 32-5B or paid fees pursuant to chapter 32-3 with an insufficient funds or no account check . If the check is not honored pursuant to § 57A-3-422 and is not made good within ten days, the county treasurer shall report the matter to the state's attorney for prosecution.

Source: SL 1983, ch 104, § 2; SL 2000, ch 144, § 3.
S.D. Codified Laws § 10-52-2.4 — SD Code / Title 10 / Chapter 52 / Section 10-52-2.4
Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation
Status: in_force

A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two - thirds vote of the members of its governing body, adopt a non - ad valorem tax of one percent over and above the other limits allowed by this chapter.

The tax authorized by this section may be referred.

The amount of warranted indebtedness to be eliminated under this section shall be specified in the ordinance adopting the tax. The tax shall cease at the end of the quarter in which the amount of the warranted indebtedness is eliminated. No municipality using this section may impose the tax allowed herein for two years after the warranted indebtedness is eliminated as provided herein.

Source: SL 1981, ch 115.
S.D. Codified Laws § 10-22-14 — SD Code / Title 10 / Chapter 22 / Section 10-22-14
Sheriff to check records for encumbrances against property
Status: in_force

Before seizing any property the sheriff shall ascertain from the records in the office of the register of deeds:

(1) The amount of any mortgages, conditional sales contracts, or other liens upon the property; and

(2) The names and addresses of the lienholders.

Source: SL 1915, ch 246, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 44.
S.D. Codified Laws § 10-52A-1 — SD Code / Title 10 / Chapter 52A / Section 10-52A-1
Definitions
Status: in_force

Terms used in this chapter mean:

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

(2) Repealed by SL 2007, ch 56, § 5.

Source: SL 2002, ch 68, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 56, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-20.1 — SD Code / Title 10 / Chapter 50 / Section 10-50-20.1
Refund for stamped cigarettes destroyed by distributor
Status: in_force

Whenever a distributor destroys cigarettes accidentally or intentionally because of staleness or other unfitness for sale which have been stamped as provided in this chapter, a credit or refund shall be given to the distributor at a price equal to ninety-five percent of the face value of the stamps upon proof of loss presented to the department within one year after the destruction of the stamped cigarettes if loss is established to the satisfaction of the Department of Revenue.

Source: SL 1974, ch 103, § 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 § 10-47B-8 — SD Code / Title 10 / Chapter 47B / Section 10-47B-8
Excise tax on substances blended with motor fuel or undyed special fuel
Status: in_force

A fuel excise tax is imposed on all substances blended with motor fuel or undyed special fuel unless the substance has previously been taxed by the provisions of this chapter. The tax imposed shall be at the rate provided for in § 10-47B-4 of the dominant motor fuel or undyed special fuel with which the substance is blended.

Source: SL 1995, ch 71, § 8; SL 2009, ch 55, § 15.
S.D. Codified Laws § 10-47B-133 — SD Code / Title 10 / Chapter 47B / Section 10-47B-133
Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations
Status: in_force

Any licensed supplier or out - of - state supplier may apply for and obtain a refund for taxes paid to this state on any gallons of motor fuel or undyed special fuel withdrawn from a terminal at the rack and sold to a party who fails to pay the supplier or out - of - state supplier for the product and the taxes owed to this state. Application for this refund shall be made within sixty days of the occurrence of the delinquency. Upon application, all unpaid taxes of the delinquent party become due and owing. The application for refund may include all taxes credited to the delinquent party since the occurrence of the delinquency. To qualify for a refund, a supplier or out - of - state supplier shall supply the department sufficient evidence and testimony to enforce any tax collection action by the department. Upon application of this refund, the department may make an assessment and take collection action against the purchaser of the fuel in accordance with the provisions of chapter 10-59 . The supplier or out - of - state supplier is only eligible for a refund for the taxes not paid by a customer once every three years. The supplier or out - of - state supplier is responsible for the tax on all sales that take place after the application for refund is made and are not eligible for further refunds. Upon application for a refund under this provision, a delinquent purchaser is no longer entitled to delay the payment of tax to a supplier or out - of - state supplier as set forth in § 10-47B-32 for a period of three years. The department shall notify all licensed suppliers, out - of - state suppliers, and marketers that the party has been delinquent in the payment of tax and is not entitled to the delayed payment of tax as set forth in § 10-47B-32 for a three - year period and that no further refunds will be paid for sales made to the party during the next three - year period. Once notified of a delinquent purchaser, no supplier, out - of - state supplier, or marketer may make a refund for tax under this section arising from a sale to the party during the three - year period.

Source: SL 1995, ch 71, § 131B; SL 1996, ch 90, § 37; SL 1999, ch 58, § 42.
S.D. Codified Laws § 10-43-92 — SD Code / Title 10 / Chapter 43 / Section 10-43-92
Extended term trust defined
Status: in_force

As used in § 10-43-91 , the term, extended term trust, means any trust which has no limitation on duration which would require the trust to cease and terminate on a date not later than twenty-one years beyond any life in being. Extended term trusts may not include any trust subject to the Employee Retirement Income Security Act of 1974, as amended and in effect on January 1, 2016.

Source: SL 1997, ch 272, § 3; SL 2016, ch 62, § 31.
S.D. Codified Laws § 10-1-28.3 — SD Code / Title 10 / Chapter 1 / Section 10-1-28.3
Return information confidential--Unauthorized disclosure as misdemeanor
Status: in_force

Returns and return information are confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §§ 10-1-28.4 and 10-1-28.5 .

Source: SL 1978, ch 70, § 3.
S.D. Codified Laws § 10-50B-3 — SD Code / Title 10 / Chapter 50B / Section 10-50B-3
Definitions
Status: in_force

Terms used in §§ 10-50B-1 to 10-50B-1 0, inclusive, mean:

(1) "Adjusted for inflation," increased in accordance with the formula for inflation adjustment set forth in the Master Settlement Agreement;

(2) "Affiliate," a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for purposes of this definition, the terms, owns, is owned, and ownership, mean ownership of an equity interest, or the equivalent thereof, of ten percent or more, and the term, person, means an individual, partnership, committee, association, corporation, or any other organization or group of persons;

(3) "Allocable share," allocable share as that term is defined in the Master Settlement Agreement;

(4) "Master Settlement Agreement," the settlement agreement, and related documents, entered into on November 23, 1998, by the State of South Dakota and major United States tobacco product manufacturers which is filed as part of the court record in State of South Dakota, et al. v. Philip Morris, Inc., et al., Civ. No. 98-65, Sixth Judicial Circuit, Hughes County;

(5) "Qualified escrow fund," an escrow arrangement with a federally or state - chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least one billion dollars where such arrangement requires that the financial institution hold the escrowed funds' principal for the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing, or directing the use of the funds' principal except as consistent with § 10-50B-8 ;

(6) "Released claims," released claims as that term is defined in the Master Settlement Agreement;

(7) "Releasing parties," releasing parties as that term is defined in the Master Settlement Agreement;

(8) "NPM Adjustment Settlement Agreement," the settlement agreement, and related documents, entered into on March 9, 2018, by the State of South Dakota and major United States tobacco product manufacturers which is filed as part of the court record in State of South Dakota, et al. v. Philip Morris, Inc., et al., Civ. No. 98-65, Sixth Judicial Circuit, Hughes County.

Source: SL 1999, ch 60, § 3; SL 2020, ch 36, § 4.
S.D. Codified Laws § 10-59-32.1 — SD Code / Title 10 / Chapter 59 / Section 10-59-32.1
Timely filing by mail of returns, reports, or remittances under certain chapters
Status: in_force

Any return, report, or remittance which is required to be filed under the taxes specified in chapters 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , and 10-62 , is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed, the return, report, or remittance is timely filed if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances. The provisions of this section do not apply to a return filed by electronic means.

Source: SL 2011, ch 64, § 2; SL 2017, ch 65, § 14.
S.D. Codified Laws § 10-21-34 — SD Code / Title 10 / Chapter 21 / Section 10-21-34
Continuing authorization for payment of property taxes permitted--Electronic transfers
Status: in_force

The board of county commissioners may provide for the payment of property taxes through the use of a continuing authorization by the taxpayer for the county to automatically collect the property taxes. The board may provide for the payment of property taxes through the use of electronic fund transfers. The board may establish the application process, the type of transfer, the timing and frequency of the transfer, and any other criteria the board determines necessary to provide for the payment of property taxes. However, the board may not require any taxpayer to use a continuing authorization as provided in this section.

Source: SL 1994, ch 86.
S.D. Codified Laws § 10-50-49 — SD Code / Title 10 / Chapter 50 / Section 10-50-49
Appeal from secretary to circuit court--Notice of appeal
Status: in_force

Any person aggrieved because of any action or decision of the secretary of revenue under the provisions of this chapter may appeal therefrom to the circuit court for the county of the taxpayer's residence or place of business, which appeal shall be taken by a notice of appeal in writing, setting forth the grounds upon which the appeal is taken or the action or decision of the secretary of which the appellant is aggrieved.

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 § 10-11-60 — SD Code / Title 10 / Chapter 11 / Section 10-11-60
Publication of findings from assessment to sales ratio studies
Status: in_force

The secretary of revenue shall publish annually the findings of the assessment to sales ratio study along with whatever additional information he shall determine necessary to equalize and evaluate assessment of property in South Dakota.

Source: SL 1978, ch 76, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-3-32 — SD Code / Title 10 / Chapter 3 / Section 10-3-32
Posting of real estate transfers to assessment rolls
Status: in_force

Upon receipt from the register of deeds of the certified list of transfers of real estate, the county director of equalization shall check the assessment rolls of real estate for that year and shall revise the assessment rolls so that the real estate is assessed to the true owner as shown by the list of transfers.

Source: SL 1959, ch 446; SDC Supp 1960, § 57.03A07 (14); SL 2008, ch 37, § 40.
S.D. Codified Laws § 10-50D-7 — SD Code / Title 10 / Chapter 50D / Section 10-50D-7
Retailer--Products from licensee required--Penalty
Status: in_force

A nicotine product retailer may buy or receive nicotine products only from a licensee, or a licensed distributor or licensed wholesaler under chapter 10-50 . A violation of this section is a Class 2 misdemeanor.

Source: SL 2026, ch 53, § 9.
S.D. Codified Laws § 10-45-19.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-19.3
Exemption of bulk water for domestic use
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of tax imposed by it, the gross receipts from the sales of bulk water which are delivered for domestic use.

Source: SL 1983, ch 91, § 2.
S.D. Codified Laws § 10-13-48 — SD Code / Title 10 / Chapter 13 / Section 10-13-48
Homeowner property tax reduction fund--Deposit of moneys
Status: in_force

The treasurer shall deposit in the homeowner property tax reduction fund established in § 10-13-47 , the applicable percent of taxes collected on or after August 1, 2027, pursuant to:

(1) Chapter 10-45 ;

(2) Chapter 10-46 ;

(3) Chapter 10-46E ; and

(4) Chapter 10-58 .

For purposes of this section, "applicable percent" means three-tenths percent divided by the tax rate provided for the taxes referenced in subdivisions (1) to (4), inclusive, of this section, as applicable.

Source: SL 2026, ch 48, § 2, eff. July 1, 2027.
S.D. Codified Laws § 10-6-117 — SD Code / Title 10 / Chapter 6 / Section 10-6-117
Agricultural land--Riparian buffer strip classification--Criteria
Status: in_force

Agricultural land shall be classified as a riparian buffer strip pursuant to § 10-6-116 , if it meets the following criteria:

(1) The agricultural land consists of existing or planted perennial vegetation;

(2) The riparian buffer strip is a minimum of fifty feet in width along an eligible river, stream, or lake, and extends up to a maximum of one hundred twenty feet in width along an eligible river, stream, or lake. For the purposes of this section, the measurement along a river or stream begins at the top of the bank or where the upland or terrestrial vegetation begins, whichever is closer to the water channel, and extends landward from the beginning measuring point. The measurement along a lake begins where upland or terrestrial vegetation begins and extends landward from the beginning measuring point. A riparian buffer strip may vary along the riparian area if the strip is at least fifty to one hundred twenty feet in width and is mapped to calculate the taxable area involved;

(3) The perennial vegetation is not harvested or mowed before July tenth unless the riparian buffer strip is impacted by center pivot irrigation, then the perennial vegetation may not be harvested or mowed before June twenty-fifth. However, a minimum of four inches of vegetative cover shall be maintained at all times;

(4) The perennial vegetation is not grazed during the months of May to September, inclusive; and

(5) The landowner files a verified application with the director of equalization of the county where the agricultural property is located, verifying that the criteria of this section has been met.

The landowner shall include in the application a legal description of the parcel where the riparian buffer strip is located, all necessary documentation including maps and acre totals, and any other information required by the director to determine eligibility. The application must be filed with the director before October sixteenth. If the director determines that the agricultural land meets the criteria provided by this section, the land must be assessed pursuant to § 10-6-116 on November first, and shall continue to be classified as a riparian buffer strip for a period of ten years unless there is a change in use or if any of the criteria required under this section are not met. Following each ten-year period, an application to maintain classification as a riparian buffer strip shall be filed with the director before October sixteenth. The application must be in a form as prescribed by the secretary of revenue.

Source: SL 2017, ch 63, § 2; SDCL § 10-6-31.8; SL 2021, ch 44, §§ 14, 44; SL 2021, ch 46, § 2.
S.D. Codified Laws § 10-13-37.1 — SD Code / Title 10 / Chapter 13 / Section 10-13-37.1
Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year
Status: in_force

For purposes of §§ 10-3-41 , 10-12-31.1 , and 10-13-37 , the secretary of revenue shall calculate a factor for each county for nonagricultural valuations. The factor shall be calculated by using the sales of arms-length transactions and the assessments from the preceding assessment year. The secretary shall take into consideration any reappraisals completed by the director of equalization. If there are fewer than fifteen sales, the secretary shall use the preceding year's sales of that class with current assessments.

Source: SL 1998, ch 61, § 1; SL 2003, ch 50, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44, § 19, eff. July 1, 2009; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-11-69 — SD Code / Title 10 / Chapter 11 / Section 10-11-69
Assessment of omitted property by consolidated board
Status: in_force

If any real property is omitted by inadvertence or otherwise, the consolidated board of equalization shall place the property upon the assessment roll with the true value of the property and shall correct the assessment so that each tract or lot of real property is entered on the assessment roll at its true value. The procedure provided for in §§ 10-11-2 to 10-11-8 , inclusive, relating to the assessment of omitted property is applicable as far as practicable.

Source: SL 1996, ch 68, § 4.
S.D. Codified Laws § 10-12-26 — SD Code / Title 10 / Chapter 12 / Section 10-12-26
Annual levy of organized township--Certification to county auditor
Status: in_force

On the last Tuesday in March of each year, or within ten days thereafter, the board of supervisors of each organized civil township shall levy the annual taxes for the ensuing year, as voted at the annual town meeting, and immediately thereafter the township clerk shall certify to the county auditor the amounts of such levies, in substantially the following form:

For general purposes _______________ dollars.

For bridge purposes _______________ dollars.

For fireguard purposes _______________ dollars.

Source: SL 1899, ch 41, § 4; RPolC 1903, § 2138; RC 1919, § 6751; SDC 1939, § 57.0509.
S.D. Codified Laws § 10-50E-17 — SD Code / Title 10 / Chapter 50E / Section 10-50E-17
Nicotine enforcement fund--Administration--Purpose--Expenditures
Status: in_force

There is created a nicotine enforcement fund. The department shall administer the fund. The purpose of the fund is to defray expenses associated with the enforcement of this chapter.

Moneys collected under this chapter must be forwarded to the state treasurer to be deposited into the fund. Interest on moneys credited to the fund must remain in the fund.

Expenditures from the fund must be budgeted through the general appropriation bill.

Source: SL 2026, ch 54, § 18, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-46A-2.1 — SD Code / Title 10 / Chapter 46A / Section 10-46A-2.1
Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates
Status: in_force

For the purpose of this chapter, a subcontractor is a person contracting with a prime contractor to perform all or part of a realty improvement the prime contractor has contracted to perform. For highway construction projects, a subcontractor includes any person contracting with a prime contractor to perform any of the following services as part of the project: traffic control, striping, flagging, operation of pilot cars, signing, landscaping, seeding, sodding, mulching, and erosion control. A prime contractor shall issue a certificate to a subcontractor showing the prime contractor's valid contractors' excise tax license number. The form shall be prescribed by the secretary of revenue. Any subcontractor who fails to retain a certificate and a record of project designations is considered a prime contractor and is subject to tax under this chapter. Any person not a prime contractor who provides a certificate is liable for tax equal to the amount of tax the person accepting the certificate would have been liable for if the certificate had not been issued. The tax is due at the time the person accepting the certificate would have been required to pay the tax. In addition to any tax or interest due, persons who are not prime contractors providing certificates are liable for a penalty of ten percent of the tax. The United States, the State of South Dakota, or any other state or public or municipal corporation in this state may not issue a certificate.

Source: SL 1984, ch 92, § 6; SL 1990, ch 94; 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 § 10-39A-1 — SD Code / Title 10 / Chapter 39A / Section 10-39A-1
Severance tax imposed on energy minerals--Rate
Status: in_force

For the privilege of severing energy minerals in this state, there is imposed on the owner or operator of any energy mineral an excise tax, to be termed a "severance tax," equal to four and one-half percent of the taxable value of any energy minerals severed and saved by or for the owner or operator.

Source: SL 1977, ch 93, § 1; SL 1978, ch 81, § 1; SL 1979, ch 78, § 1; SL 2008, ch 37, § 94.
S.D. Codified Laws § 10-21-20 — SD Code / Title 10 / Chapter 21 / Section 10-21-20
Treasurer to sign plat certifying payment in full of taxes on platted real property
Status: in_force

After payment in full of all taxes on any real property which has been subdivided, rearranged, or platted into lots, the treasurer shall sign the plat to certify that all taxes have been paid in full.

Source: SL 1913, ch 342, § 2; RC 1919, § 5935; SDC 1939, § 12.0821; SL 2018, ch 63, § 20.
S.D. Codified Laws § 10-47B-188 — SD Code / Title 10 / Chapter 47B / Section 10-47B-188
State officials authorized to withdraw fuel for testing
Status: in_force

Authorized personnel of the department, the Internal Revenue Service, the Highway Patrol, and local law enforcement agencies may withdraw fuel from motor vehicles, machinery, equipment, and storage facilities in quantities sufficient to test for purposes of enforcing the provisions of this chapter.

Source: SL 1995, ch 71, § 185; SL 2003, ch 272, §§ 20, 121.
S.D. Codified Laws § 10-50-27 — SD Code / Title 10 / Chapter 50 / Section 10-50-27
Agreement by nonresident to permit examination of records
Status: in_force

Such nonresident person shall agree to submit his books, accounts, and records to examination during reasonable business hours by the secretary of revenue or his duly authorized agent.

Source: SDC 1939, § 57.3909; SL 1951, ch 452, § 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 § 10-3-2 — SD Code / Title 10 / Chapter 3 / Section 10-3-2
Qualifications of county director
Status: in_force

The county director of equalization shall possess knowledge and training in the field of property taxation.

Source: SL 1957, ch 477, § 2; SDC Supp 1960, § 57.03A02; SL 1996, ch 62.
S.D. Codified Laws § 10-38-8 — SD Code / Title 10 / Chapter 38 / Section 10-38-8
Addition to assessment or tax for failure of utility to make report
Status: in_force

In addition to such penalties, the Department of Revenue may, in its discretion, add twenty-five percent to the assessable value or the amount of taxation due from such company for failure to make the report or statement required on the specified date.

Source: SDC 1939, § 57.9917; 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 § 10-43-73 — SD Code / Title 10 / Chapter 43 / Section 10-43-73
Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer
Status: in_force

The payment of the tax levied by this chapter is, in addition to all other licenses and taxes imposed by the laws of this state, a condition precedent to the engaging or continuing to engage in a business or occupation within this state. Default in the payment of taxes as provided in this chapter constitutes cause for injunction in any court of competent jurisdiction upon application of the secretary of revenue for an order and judgment restraining and enjoining any delinquent taxpayer from engaging or continuing to engage in an occupation or business within this state.

Source: SDC 1939, § 57.2904; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 115; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-1-27 — SD Code / Title 10 / Chapter 1 / Section 10-1-27
Depositions in departmental investigations
Status: in_force

The secretary of revenue shall cause the deposition of witnesses residing within or without the state or absent from the state to be taken upon notice to the interested person, if any, in like manner that depositions of witnesses are taken in civil actions pending in the circuit court, in any matter on which the secretary has authority to investigate or determine.

Source: SDC 1939, § 57.0101 (8); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 13; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-2.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-2.3
Conditional or installment sales--Actual cash receipts subject to tax
Status: in_force

For purposes of the tax imposed by this chapter, on any sale made under a conditional sales contract, or under other forms of sale wherein the payment of the principal sum is extended over a period longer than sixty days from the date of sale, only the portion of the sale amount that has actually been received in cash by the retailer during each reporting period is subject to the tax imposed by this chapter.

Source: SL 2002, ch 64, § 17.
S.D. Codified Laws § 10-46-6 — SD Code / Title 10 / Chapter 46 / Section 10-46-6
Exemption of property and services subject to sales tax
Status: in_force

The use in this state of tangible personal property, any product transferred electronically, or services, the gross receipts from the sale of which are to be included in the measure of the tax imposed by chapter 10-45 , and any amendments made or which may hereafter be made thereto, is hereby specifically exempted from the tax imposed by this chapter.

Source: SL 1939, ch 276, § 4 (1); SDC Supp 1960, § 57.4304 (1); SL 1979, ch 84, § 6B; SL 2008, ch 51, § 43.
S.D. Codified Laws § 10-23-28 — SD Code / Title 10 / Chapter 23 / Section 10-23-28
Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser
Status: in_force

If any person intends to purchase the interest of the county in the tax certificate acquired by the treasurer for the county, the person may pay to the treasurer the amount of the taxes, penalty, interest, and costs of sale and transfer and all unpaid or subsequent taxes as specified in § 10-23-27 . The treasurer shall issue a tax receipt for the taxes, penalty, interest, and costs. The treasurer shall assign and deliver to the purchaser the tax certificate of purchase held by the county for the real property, which assignment and transfer shall convey unto the purchaser all the rights of the county in the tax certificate as much as if the person was the original purchaser at the tax certificate sale.

Source: SL 1897, ch 28, § 127; RPolC 1903, § 2206; RC 1919, § 6796; SDC 1939, § 57.1108; SL 2018, ch 63, § 105.
S.D. Codified Laws § 10-6-136 — SD Code / Title 10 / Chapter 6 / Section 10-6-136
Centrally assessed operating property classified--Percentage of value at which equalized
Status: in_force

All centrally assessed operating property, whether real, personal, or mixed, is hereby classified for purposes of ad valorem taxation and shall be assessed and equalized at the same percentage as other real property in the county.

Source: SL 1978, ch 72, § 14; SL 1990, ch 73; SDCL § 10-6-34.1; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-1-28.5 — SD Code / Title 10 / Chapter 1 / Section 10-1-28.5
Disclosure of return information in judicial or administrative proceedings
Status: in_force

Returns and return information may be disclosed in a judicial or administrative proceeding:

(1) If the information is directly related to the resolution of an issue in the proceeding; or

(2) To the extent required by a proper judicial or administrative order.

Source: SL 1978, ch 70, § 4.
S.D. Codified Laws § 10-10-10 — SD Code / Title 10 / Chapter 10 / Section 10-10-10
Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue
Status: in_force

After classifications and valuations shall be made as provided by §§ 10-10-1 to 10-10-9 , inclusive, it shall be the duty of the county auditor forthwith to deliver to each and every clerk of the respective townships and municipalities of his county, a copy of the classifications and valuations of the property within said respective political subdivisions, and transmit a copy thereof to the Department of Revenue, the original record to remain in his office.

Source: SDC 1939, § 57.0416; 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 § 10-29-16.1 — SD Code / Title 10 / Chapter 29 / Section 10-29-16.1
Reassessment and reapportionment after gross error
Status: in_force

Whenever it is found by the Department of Revenue, charged with the assessment of airline flight property under the provisions of this chapter, that there has been a gross error in the report or assessment of an airline company which produces an inequality in the valuation or apportionment of the flight property of such company, at any time within three years after the date of assessment; the Department of Revenue shall reassess the said property and reapportion the same to the several municipalities involved, and certify the same thereto.

Source: SL 1970, ch 80, § 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 § 10-59-51 — SD Code / Title 10 / Chapter 59 / Section 10-59-51
Good faith disclosure not a violation of other statutes
Status: in_force

Any disclosure made by the secretary of revenue in a good faith effort to comply with §§ 10-59-46 to 10-59-50 , inclusive, is not a violation of any statute prohibiting disclosure of taxpayer information.

Source: SL 2012, ch 75, § 6.
S.D. Codified Laws § 10-24-17 — SD Code / Title 10 / Chapter 24 / Section 10-24-17
Notice to certificate holder of redemption from tax certificate sale
Status: in_force

Immediately after redemption from any tax certificate sale, the treasurer shall notify the purchaser or present holder of the redeemed tax certificate of the redemption. The notice shall be sent to the address as shown by the record of the tax certificate or assignment of the purchaser or present holder. If there is no address, the notice shall be sent to the last known address of the purchaser or present holder. The notice shall give the description of the property and amount of redemption. The treasurer shall charge a fee pursuant to § 10-23-8 for each notice. The fee shall be deposited in the county general fund. If the tax certificate has been assigned and assignment recorded, the notice shall be sent to the assignee only.

Source: SDC 1939, § 57.1117; SL 1989, ch 97; SL 2000, ch 55, § 1; SL 2018, ch 63, § 125.
S.D. Codified Laws § 10-47B-116 — SD Code / Title 10 / Chapter 47B / Section 10-47B-116
Final report by licensee
Status: in_force

A licensee shall, upon the discontinuance, sale, or transfer of the business, or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report." The licensee shall pay all motor fuel and special fuel taxes and penalties that may be due the state except as may otherwise be provided by law.

Source: SL 1995, ch 71, § 116.
S.D. Codified Laws § 10-3-36 — SD Code / Title 10 / Chapter 3 / Section 10-3-36
Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue
Status: in_force

The director of equalization and the director's deputies shall prepare and extend all changes made by the local or county boards of equalization and submit an abstract of all the assessed property within the county to the Department of Revenue on or before the third Monday in May of each year.

Source: SL 1957, ch 477, § 7 (3); SDC Supp 1960, § 57.03A07 (3); SL 1969, ch 262, § 2; SL 1979, ch 66, § 3; SL 1993, ch 86, § 25; SL 1994, ch 73, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-11-13 — SD Code / Title 10 / Chapter 11 / Section 10-11-13
Composition of local boards of equalization--Time and place of annual meeting
Status: in_force

The board of supervisors of each township and the governing body of each incorporated municipality, together with a member of the school board or school boards whose district comprises all or a part of the township or municipality, shall meet on the third Monday of March for the purpose of equalizing the assessment of property in each township or municipality. The meeting shall be held at the office of the municipal clerk or finance officer, the office of the township clerk, or the location established pursuant to § 8-3-1 by the township board. The equalization board shall immediately ascertain whether all taxable property in the respective township or municipality has been properly placed upon the assessment roll and has been duly valued by the director of equalization.

Source: SL 1890, ch 37, Art X, §§ 3 to 5; SL 1897, ch 28, § 36; RPolC 1903, §§ 1261 to 1263, 2098; SL 1905, ch 39; SL 1913, ch 119, §§ 80 to 82; RC 1919, § 6724; SL 1937, ch 240, § 2; SDC 1939, § 57.0401; SL 1949, ch 408, § 1; SL 1951, ch 437; SL 1953, ch 459; SL 1969, ch 262, § 6; SL 1976, ch 91, § 45; SL 1977, ch 89, § 2; SL 1979, ch 66, § 6; SL 1985, ch 73; SL 1989, ch 82, § 41; SL 1992, ch 82, § 1; SL 1993, ch 86, § 4; SL 2010, ch 48, § 1.
S.D. Codified Laws § 10-47B-151 — SD Code / Title 10 / Chapter 47B / Section 10-47B-151
Funds from motor fuel tax used to improve boating facilities
Status: in_force

The Legislature hereby finds that of all the motor fuel sold in this state on which the tax provided in this chapter, is imposed and collected and is not refunded, an amount equal to one hundred forty gallons per registered motorized boat is used to propel motorboats on the inland and surrounding waterways of this state. The Legislature hereby declares that it is the policy of this state to use the funds derived from the sale of motor fuel for such propulsion of motorboats to improve boating facilities throughout the state.

Source: SL 1995, ch 71, § 148; SL 2000, ch 62, § 2.
S.D. Codified Laws § 10-45A-13 — SD Code / Title 10 / Chapter 45A / Section 10-45A-13
Calculation of refund
Status: in_force

In determining the pro rata share of each eligible claimant, the department shall divide the total amount appropriated to pay all claims authorized by this chapter, by the number of claimants who have timely filed.

For purposes of this section, the department shall consider a claimant from a household consisting solely of one person as one claimant, and the department shall consider a claimant from a household consisting of more than one person as two claimants.

Source: SL 1974, ch 89, § 3 (5); SL 2026, ch 37, § 10.
S.D. Codified Laws § 10-45C-1 — SD Code / Title 10 / Chapter 45C / Section 10-45C-1
Definitions
Status: in_force

Terms used in this chapter mean:

(1) "Agreement," the Streamlined Sales and Use Tax Agreement;

(2) "Certified automated system," software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;

(3) "Certified service provider," an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;

(4) "Person," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;

(5) "Sales tax," the tax levied under chapter 10-45 ;

(6) "Seller," any person making sales, leases, or rentals of tangible personal property, any product transferred electronically, or services;

(7) "State," any state of the United States and the District of Columbia; and

(8) "Use tax," the tax levied under chapter 10-46 .

Source: SL 2002, ch 64, § 1; SL 2024, ch 39, § 8.
S.D. Codified Laws § 10-47B-47 — SD Code / Title 10 / Chapter 47B / Section 10-47B-47
Required time period for retention of shipping papers by receiver of fuel
Status: in_force

Any bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of motor fuel or special fuel shall receive, examine, and retain for a period of thirty days at the delivery location or a location approved by the secretary, the bill - of - lading along with any drop load tickets and diversion tickets received from the transporter for every shipment of motor fuel or special fuel that is delivered to that location, with record retention of the shipping papers of three years required off - site.

Source: SL 1995, ch 71, § 47.
S.D. Codified Laws § 10-6-155 — SD Code / Title 10 / Chapter 6 / Section 10-6-155
Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules
Status: in_force

If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall provide in the written notice:

(1) Notification of the current assessed valuation, the prior year's assessment, and the percentage increase of the assessed valuation;

(2) A statement that the director will provide to the property owner, upon request, sales of comparable property or other information supporting the increased assessed valuation; and

(3) Information about the appeal process.

The secretary of the department may promulgate rules, pursuant to chapter 1-26 , concerning the form and content of the notice.

Source: SL 2007, ch 46, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-75; SL 2021, ch 44, §§ 40, 44.
S.D. Codified Laws § 10-47B-58 — SD Code / Title 10 / Chapter 47B / Section 10-47B-58
Terminal operator's license required
Status: in_force

Any person engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for each terminal site operated within this state.

Source: SL 1995, ch 71, § 58; SL 2013, ch 59, § 7.
S.D. Codified Laws § 10-11-42 — SD Code / Title 10 / Chapter 11 / Section 10-11-42
Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved
Status: in_force

Any owner or taxpayer feeling aggrieved by the decision of the county board of equalization relative to the assessment of its property or any taxing district or governmental subdivision or agency in which such property is located, feeling aggrieved by the decision of the county board of equalization may appeal to the Office of Hearing Examiners. An appeal to the Office of Hearing Examiners from a county board of equalization shall be perfected by mailing or by filing a notice of appeal with the chief administrative law judge, Pierre, South Dakota, no later than the third Friday in May. If perfected by mailing, the postmark shall be conclusive evidence regarding the timeliness of the appeal. The chief administrative law judge shall file a copy of the notice with the county director of equalization within ten days after receipt of notice of appeal. The county director of equalization shall file notice of appeal to the appropriate clerk of the local board of equalization prior to the hearing of the appeal by the Office of Hearing Examiners. The notice shall state informally the substance of the decision appealed from and the grounds upon which appeal is taken. The county board of equalization or any person pecuniarily interested in sustaining its decision, as well as the appellant, may be heard in person or by attorney upon appeals to the Office of Hearing Examiners. Nothing in this section prevents an appeal to the circuit court as provided in § 10-11-44 , but an appeal to either tribunal excludes an appeal to the other.

Source: SDC 1939, § 57.0411; SL 1957, ch 461, § 1; SL 1972, ch 59, § 1; SL 1979, ch 66, § 10; SL 1985, ch 74; SL 1988, ch 27, § 1; SL 1991, ch 87; SL 1993, ch 86, § 26; SL 1994, ch 73, § 14; SL 1994, ch 74, § 7; SL 1998, ch 57, § 1; SL 2002, ch 51, § 6.
S.D. Codified Laws § 10-47B-109 — SD Code / Title 10 / Chapter 47B / Section 10-47B-109
Penalty for transporter's failure to report--Hearing
Status: in_force

If a transporter fails to provide the information required by §§ 10-47B-107 and 10-47B-108 , the person is subject to a civil penalty of one thousand dollars for each violation. 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 .

Source: SL 1995, ch 71, § 109; SL 1996, ch 90, § 30.
S.D. Codified Laws § 10-6-144 — SD Code / Title 10 / Chapter 6 / Section 10-6-144
Valuation of certain residential property
Status: in_force

Property classified pursuant to § 10-6-143 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where the property is located may, in the board's discretion, adopt any formula for assessed value to be used for tax purposes. The formula may include for any or all of the five tax years following the filing of the plat for the subdivision all, any portion or none of the assessed valuation for tax purposes. The assessed valuation during any of the five years may not be less than the assessed valuation of the property in the year preceding the first year of the tax years following the filing of the plat for the subdivision. The board of county commissioners of a county where property classified pursuant to § 10-6-143 is located may, in the board's discretion, if requested by the owner of the property, not apply the discretionary formula and the full assessment shall be made without application of the formula. In waiving the formula for the property of one owner, the board of county commissioners is not prohibited from applying the formula for subsequent property.

Source: SL 1993, ch 81, § 13; SL 2000, ch 42, § 21; SDCL § 10-6-67; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-13-35.12 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.12
Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996
Status: in_force

Any taxing district that did not levy a property tax for general fund purposes in any year since 1996 is exempt from the provisions of § 10-13-35 if the taxing district establishes the amount of revenue payable from taxes on real property for general fund purposes pursuant to § 10-13-35.13 . Each year thereafter such taxing district may increase the amount of revenue payable from property taxes by applying the growth and the index factor pursuant to § 10-13-35 . Any excess levy imposed on property pursuant to § 10-13-36 terminates when a general fund levy is imposed by such taxing district pursuant to § 10-13-35.13 .

Source: SL 2007, ch 49, § 1.
S.D. Codified Laws § 10-52-19 — SD Code / Title 10 / Chapter 52 / Section 10-52-19
Capital improvement tax--Taxable gross receipts--Rate--Conformance
Status: in_force

In addition to any other tax imposed by a municipality under this chapter, a municipality may impose a gross receipts tax, subject to the provisions of §§ 10-52-20 , 10-52-21 , 10-52-24 , and 10-52-25 .

The rate of tax authorized by this section may not exceed one percent and must conform in all respects to the state tax under chapters 10-45 and 10-46 , with the exception of the tax rate.

Source: SL 2026, ch 34, § 3.
S.D. Codified Laws § 10-50-5 — SD Code / Title 10 / Chapter 50 / Section 10-50-5
Denominations of stamps--Fractional parts of cent
Status: in_force

No stamps evidencing payment of the tax prescribed in § 10-50-3 shall be in a denomination of less than one cent and whenever the tax at the rate therein prescribed shall be a specified amount plus a fractional part of one cent, the package or carton shall be stamped for the next full cent, provided, that whenever the tax at the rate therein prescribed shall amount to twelve cents the package or carton shall be stamped for the exact amount of twelve cents.

Source: SDC 1939, § 57.3905 as added by 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 1969, ch 271, § 2.
S.D. Codified Laws § 10-50C-11 — SD Code / Title 10 / Chapter 50C / Section 10-50C-11
Entities exempt from §10-50C-10
Status: in_force

The following entities are exempt from the provisions of § 10-50C-10 :

(1) A cigar shipper who is also a licensed distributor or licensed wholesaler pursuant to chapter 10-50 and who has already remitted the tax pursuant to § 10-50 -61 on cigars brought into this state that were subsequently sold and shipped to a consumer in this state; or

(2) A cigar shipper who is also a registered tobacco retailer pursuant to chapter 10-50 and who has purchased cigars from a licensed distributor or licensed wholesaler pursuant to chapter 10-50 that were subsequently sold and shipped to a consumer in this state.

Source: SL 2021, ch 52, § 11, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-11-43 — SD Code / Title 10 / Chapter 11 / Section 10-11-43
Appeal from Office of Hearing Examiners to circuit court
Status: in_force

An appeal from the Office of Hearing Examiners to circuit court may be taken by the parties to the appeal and intervenors before the Office of Hearing Examiners. The appeal shall be taken and conducted pursuant to the provisions of chapter 1-26 .

The venue of the appeal shall be in the circuit court for the county in which the property subject to the appeal is situated.

Source: SDC 1939, § 57.0411 as added by SL 1957, ch 461, § 1; SL 1972, ch 59, § 2; SL 1985, ch 75; SL 1993, ch 86, § 30; SL 1994, ch 73, § 17.
S.D. Codified Laws § 10-33A-12 — SD Code / Title 10 / Chapter 33A / Section 10-33A-12
Appeal
Status: in_force

Any appeal from a decision of the secretary in a contested case shall be taken in accordance with chapter 1-26 .

Source: SL 2003, ch 58, § 12.
S.D. Codified Laws § 10-47B-114 — SD Code / Title 10 / Chapter 47B / Section 10-47B-114
Quarterly report required from highway contractor
Status: in_force

For the purpose of determining the amount of motor fuel, liquid petroleum gas, and special fuel tax due, each highway contractor shall file with the department a report on a quarterly basis by electronic means on an electronic reporting system furnished by the department. The secretary shall approve the final payment of each project or contract. In addition to the information required pursuant to § 10-47B-115 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. If the highway contractor is also licensed as an importer or exporter, the importer and exporter information may be reported on a quarterly basis with the highway contractor report.

Source: SL 1995, ch 71, § 114; SL 1996, ch 90, § 31; SL 2013, ch 60, § 19.
S.D. Codified Laws § 10-39B-2 — SD Code / Title 10 / Chapter 39B / Section 10-39B-2
Imposition of tax--Rate--Payment--Disposition--Collection
Status: in_force

There is imposed on the severance of energy minerals in this state an excise tax, to be known as a conservation tax, equal to two and four-tenths mills of the taxable value of any energy minerals severed and saved. The tax shall be paid by the operator as defined in subdivision 10-39A-1.1 (3). An operator may not pass the tax on to the owner of the energy minerals. The tax provided for in this chapter shall be placed in the environment and natural resources fee fund established pursuant to § 1-41-23 and collected in accordance with chapter 10-59 . The tax collected from the production of oil or gas may be used to carry out the duties as set forth in chapter 45-9 . The tax collected from the production of coal or uranium may be used to carry out the duties as set forth in chapters 45-6B and 45-6D .

Source: SL 1983, ch 313, § 2; SL 1984, ch 80; SL 1994, ch 23, § 3; SL 2009, ch 13, § 7; SL 2021, ch 1 (Ex. Ord. 21-3), § 14, eff. Apr. 19, 2021; SL 2021, ch 49, § 9.
S.D. Codified Laws § 10-29-14 — SD Code / Title 10 / Chapter 29 / Section 10-29-14
Application of average tax levy to assessed valuation of flight property
Status: in_force

The secretary of revenue shall, after assessing airline flight property as provided in this chapter, compute a tax on that valuation by applying to that portion of the valuation which by law is subject to tax, the average tax levy which is obtained by dividing the total taxable valuation of all property for the preceding year within this state into the total of all state and local taxes levied within the state for the present year.

Source: SL 1961, ch 449, § 11; SL 1968, ch 262; SL 1970, ch 72; SL 1994, ch 73, § 32; 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 § 10-13-35.8 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.8
Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion
Status: in_force

For taxes payable in the year 2005 and each year thereafter, the county auditor shall calculate what the maximum amount of revenue payable the rural fire district may request based on growth and the index factor pursuant to § 10-13-35 . The calculation shall also show any accumulative percent of the index factor not used by the rural fire district and decrease in amount of revenue payable from property taxes requested by the rural fire district. This calculation shall exclude the levy pursuant to § 10-13-36 .

Source: SL 2004, ch 85, § 2.
S.D. Codified Laws § 10-59-47 — SD Code / Title 10 / Chapter 59 / Section 10-59-47
Notice to delinquent taxpayer before publication
Status: in_force

At least ninety days before the disclosure of the name of a delinquent person prescribed in § 10-59-46 , the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax delinquency could result in the person's name being included in a list of delinquent persons that is published on the internet on a web site maintained by the department pursuant to §§ 10-59-46 to 10-59-51 , inclusive. If the delinquent tax has not been paid within ninety days after the notice was mailed, and the person has not, since the mailing of the notice, either paid the delinquent tax or entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the secretary, the secretary may disclose the tax delinquency in the list of delinquent persons.

Source: SL 2012, ch 75, § 2.
S.D. Codified Laws § 10-50-81 — SD Code / Title 10 / Chapter 50 / Section 10-50-81
Secretary may require additional information
Status: in_force

In addition to the information required to be submitted pursuant to §§ 10-50-72 to 10-50-92 , inclusive, the secretary may require a distributor, wholesaler, or tobacco product manufacturer to submit information, including samples of the packaging or labeling of each brand family, as necessary to determine whether a tobacco product manufacturer, distributor, or wholesaler is in compliance with §§ 10-50-72 to 10-50-92 , inclusive.

Source: SL 2003, ch 74, § 10.
S.D. Codified Laws § 10-6B-10 — SD Code / Title 10 / Chapter 6B / Section 10-6B-10
Applicant not required to record on application amount claimed--Reduction computed by county auditor
Status: in_force

The applicant, at his election, is not 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.

Source: SL 1987, ch 86, § 10.
S.D. Codified Laws § 10-9-15 — SD Code / Title 10 / Chapter 9 / Section 10-9-15
Payment under protest and appeal to board of equalization
Status: in_force

Nothing in this chapter shall be construed to prevent the payment under protest of any tax hereunder assessed and appeal to the appropriate board of equalization in the manner provided by law at the next annual meeting of said board.

Source: SL 1961, ch 450, § 9.
S.D. Codified Laws § 10-45-87 — SD Code / Title 10 / Chapter 45 / Section 10-45-87
Temporary vendor to furnish list of suppliers--Violation as misdemeanor
Status: in_force

A temporary vendor shall maintain for a minimum of three years, a complete list of suppliers, including names and addresses. The vendor shall provide for immediate inspection and review of such list to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 3; SL 2003, ch 66, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-27 — SD Code / Title 10 / Chapter 47B / Section 10-47B-27
Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas
Status: in_force

The tax imposed by § 10-47B-11 shall be remitted by the liquid petroleum gas vendor, compressed natural gas vendor, or liquid natural gas vendor.

Source: SL 1995, ch 71, § 27; SL 2014, ch 64, § 9.
S.D. Codified Laws § 10-43-23.2 — SD Code / Title 10 / Chapter 43 / Section 10-43-23.2
Valuation of property owned or rented--Net annual rental rate
Status: in_force

Property owned by the financial institution is valued at its original cost. Property rented by the financial institution is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental received by the financial institution from subrentals.

Source: SL 1977, ch 96, § 7.
S.D. Codified Laws § 10-1-23 — SD Code / Title 10 / Chapter 1 / Section 10-1-23
Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved
Status: in_force

Upon the filing of reassessment lists pursuant to § 10-1-22 , the secretary of revenue shall examine, equalize, and correct the reassessment so as to conform substantially with the assessment of like property throughout the state. The secretary shall transmit to the county auditor of the county in which the reassessment was made one corrected and equalized copy of the reassessment. The reassessment list for all purposes supersedes the original assessment for the year upon the property. Upon receipt of the reassessment list, the county auditor shall extend and levy the taxes on the reassessed property for the year according to the reassessment, in the same manner as though the list were the original list of the property. However, nothing in the reassessment proceedings prevents any person feeling aggrieved by the reassessment proceedings from appealing to the secretary of revenue.

Source: SDC 1939, § 57.0101 (12); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 9; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-11-42.3 — SD Code / Title 10 / Chapter 11 / Section 10-11-42.3
Designated shareholder permitted to represent subchapter S corporation on appeal
Status: in_force

After notice and unanimous vote of the shareholders, a shareholder of a subchapter S corporation that has ten or fewer shareholders, may represent the corporation during a property tax appeal, pursuant to this chapter, to the Office of Hearing Examiners. The designated shareholder does not need to be a licensed attorney. In order to exercise this option, the corporation shall present to the Office of Hearing Examiners, the name and mailing address of each of the shareholders, proof of notice to the shareholders, and a copy of the minutes and motion or resolution reflecting the unanimous vote authorizing the designated shareholder to represent the corporation in the appeal.

Source: SL 2012, ch 63, § 1.
S.D. Codified Laws § 10-47B-150 — SD Code / Title 10 / Chapter 47B / Section 10-47B-150
Taxes used in airplanes and aircraft transferred to state aeronautics fund
Status: in_force

The secretary shall ascertain the number of gallons of motor fuel and special fuel purchased, imported, received, or distributed each month in South Dakota for use in airplanes and aircraft and shall transfer the taxes collected thereon to the state aeronautics fund.

Source: SL 1995, ch 71, § 147.
S.D. Codified Laws § 10-46A-17 — SD Code / Title 10 / Chapter 46A / Section 10-46A-17
Refusal to issue license for failure to pay tax--Bond
Status: in_force

The secretary of revenue may, at his discretion, refuse to issue a license to any person who is delinquent in payment of contractor's excise tax or use tax levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish bond to the state, or other adequate security, as security for payment of any contractor's excise tax and use tax that may become due, or require a bond or security as a condition precedent to continuing in business as a contractor.

Source: SL 1989, ch 116, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-90 — SD Code / Title 10 / Chapter 50 / Section 10-50-90
Attorney general may seek restraining order--Action for enforcement--Compensation for costs
Status: in_force

The attorney general may seek an injunction to restrain a threatened or actual violation of §§ 10-50-72 to 10-50-92 , inclusive. In any action brought by the state to enforce the provisions of §§ 10-50-72 to 10-50-92 , inclusive, the court shall award the state the recovery of its expert witness fees, costs, and reasonable attorney fees.

Source: SL 2003, ch 74, § 19.
S.D. Codified Laws § 10-36A-2 — SD Code / Title 10 / Chapter 36A / Section 10-36A-2
Maps of water lines filed with county auditors
Status: in_force

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

Source: SL 1970, ch 67, § 2.
S.D. Codified Laws § 10-1-28 — SD Code / Title 10 / Chapter 1 / Section 10-1-28
Administration of oaths to witnesses--Proceedings on refusal of witness to testify or produce evidence--Compensation of witnesses and officers serving summons--False testimony as perjury
Status: in_force

The secretary of revenue, in any matter under investigation or consideration, may administer oaths to witnesses. If any witness fails to obey any summons to appear before the secretary, refuses to testify or answer any question, or fails to produce records, books, papers, or documents if required so to do, such failure or refusal shall be reported to the attorney general who shall institute proceedings in the proper circuit court to compel obedience to any summons or order of the secretary. Officers who serve summonses or subpoenas and witnesses attending shall receive like compensation as officers and witnesses in the circuit court. Such compensation shall be paid by the county for whose benefit the investigation is made, upon certificate of the secretary of revenue.

Any person who testifies falsely in any matter under consideration by the secretary of revenue in an investigation as provided in this section is guilty of perjury.

Source: SDC 1939, §§ 57.0201, 57.9901; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 14; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-12-1 — SD Code / Title 10 / Chapter 12 / Section 10-12-1
Levy of state tax--Purposes covered by levy
Status: in_force

The state tax shall be levied by the Department of Revenue. The department shall determine the rate of state tax to be levied for the purposes prescribed by law and such rate shall be based on the aggregate value of the taxable property within the state as assessed and equalized by the department, and may not exceed a rate which will produce a revenue sufficient to defray the estimated expense of the current year and any deficiency that may remain unpaid of the expenses of the preceding year, together with a sufficient amount to pay the annual interest and provide a debt service fund for the payment of the public debt of the state, and for the payment of all appropriations made by the Legislature.

Source: SDC 1939, § 57.0501; SL 1994, ch 73, § 25; 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 § 10-6-114 — SD Code / Title 10 / Chapter 6 / Section 10-6-114
Criteria for qualifying for tax freeze on agricultural property of beginning farmer
Status: in_force

The tax freeze in § 10-6-113 may be applied to agricultural property classified pursuant to § 10-6-110 if the following criteria are met:

(1) The owner of the property is a beginning farmer who has never before owned agricultural land;

(2) The property does not exceed one hundred sixty acres or one - half of the median - sized farm in the county as determined by the board of commissioners, whichever is greater;

(3) The beginning farmer works on and operates the farm;

(4) At least half of the beginning farmer's gross income is derived from agriculture;

(5) The property has not been subject to a beginning farmer's tax freeze for at least twenty years prior to the purchase date.

Source: SL 1994, ch 81, § 2; SDCL § 10-6-31.5; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-11-6 — SD Code / Title 10 / Chapter 11 / Section 10-11-6
Notice mailed to taxpayer of addition of omitted property
Status: in_force

The county auditor so entering such omitted property for taxation shall, at the time of entering the same on the tax rolls, deposit in the United States mails, properly addressed to the taxpayer against whom the assessment is made, a notice of said assessment.

Source: SL 1919, ch 110, § 2; SDC 1939, § 57.0346.
S.D. Codified Laws § 10-47B-10 — SD Code / Title 10 / Chapter 47B / Section 10-47B-10
Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions
Status: in_force

A fuel excise tax is imposed on all motor fuel or special fuel which has been removed from a terminal in this state at the rack, or removed from an ethanol producer's plant in this state, by a licensed exporter for which the bill of lading issued for the fuel by the terminal operator or ethanol producer indicates a destination state other than South Dakota, and the fuel is later diverted by the exporter to a destination within this state for off-loading or is transferred or sold to another person within this state prior to off-loading in any destination state. This tax is not imposed if the fuel is biodiesel and the exporter is also licensed as a blender or supplier. The tax imposed shall be at the rate provided for in § 10-47B-4 .

Source: SL 1995, ch 71, § 10; SL 1996, ch 90, § 6; SL 1999, ch 58, § 4; SL 2004, ch 97, § 4; SL 2009, ch 55, § 18; SL 2010, ch 66, § 5.
S.D. Codified Laws § 10-45-85 — SD Code / Title 10 / Chapter 45 / Section 10-45-85
Temporary vendor to maintain inventory records--Violation as misdemeanor
Status: in_force

A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 1; SL 2003, ch 66, § 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 § 10-52A-10 — SD Code / Title 10 / Chapter 52A / Section 10-52A-10
Tax may be referred to voters--Certain taxes to continue
Status: in_force

Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§ 9-20-7 , 9-20-8 , and 9-20-10 . A tax imposed by municipal ordinance which was in effect on July 1, 2002, is continued under the provisions of this chapter if:

(1) The governing board of the municipality has reviewed the existing tax ordinance to determine compliance with the provisions of this chapter; and

(2) The governing board of the municipality documents the review, any amendment, and the intent to continue the tax in the official minutes of the governing board.

Any amendment made by the municipality to comply with the provisions of this chapter or the determination to continue the tax under the provisions of this chapter is deemed to be an administrative decision pursuant to § 9-20-19 and not subject to referendum.

Source: SL 2002, ch 68, § 11.
S.D. Codified Laws § 10-38-17 — SD Code / Title 10 / Chapter 38 / Section 10-38-17
Reassessment as of original assessment date
Status: in_force

At the time and place specified in such notice, the secretary of revenue shall proceed to reassess and revalue such property. The ownership and valuation of the reassessment shall be as of the original assessment date, and shall be in the manner provided by law.

Source: SL 1939, ch 281, § 4; SDC Supp 1960, § 57.0210; 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 § 10-52-2.3 — SD Code / Title 10 / Chapter 52 / Section 10-52-2.3
Imposition of both non-ad valorem tax and motor and use fuel tax prohibited
Status: in_force

A municipality may not impose both a municipal non - ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in § 10-52-2.2 .

Source: SL 1980, ch 106, § 4.
S.D. Codified Laws § 10-37-5 — SD Code / Title 10 / Chapter 37 / Section 10-37-5
Additional information required by secretary
Status: in_force

The secretary of revenue may demand, in writing, detailed, explanatory and amended statements of any of the items mentioned in §§ 10-37-3 and 10-37-4 or any other item deemed to be important, to be furnished it by such pipeline company within thirty days from such demand in such form as the secretary of revenue may designate, which shall be verified as required for the original statement. The returns, both original and amended, shall show such other facts as the secretary of revenue, in writing, shall require.

Source: SL 1947, ch 413, § 7; SDC Supp 1960, § 57.19A07; 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-149.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-149.1
Distribution to counties and townships
Status: in_force

The amount to be distributed to counties and townships pursuant to § 10-47B-149 shall be distributed among the counties, pro rata, twenty-five percent according to truck registrations, twenty-five percent according to population, and fifty percent according to total road mileage. Each county shall distribute sixty percent of the amount received pursuant to this section to the county road and bridge fund and forty percent to the special highway fund to be distributed pursuant to the provisions of subdivision 32-11-4.1 (2) and § 32-11-6 .

Source: SL 2011, ch 61, § 3.
S.D. Codified Laws § 10-38-32 — SD Code / Title 10 / Chapter 38 / Section 10-38-32
Perfection of appeals of centrally assessed property
Status: in_force

Any appeal to the sixth judicial circuit pursuant to § 10-38-30 shall be perfected by the filing of a notice of appeal in the Office of the Clerk of Courts of Hughes County on or before the first Monday in October of the subject tax year.

Source: SL 1993, ch 92, § 4; SL 1994, ch 73, § 43.
S.D. Codified Laws § 10-46-73 — SD Code / Title 10 / Chapter 46 / Section 10-46-73
Exemption for nonprofit corporations created for fire protection
Status: in_force

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

Source: SL 2016, ch 66, § 2.
S.D. Codified Laws § 10-50-59 — SD Code / Title 10 / Chapter 50 / Section 10-50-59
Recovery of cigarette stamp costs--Deposit of funds
Status: in_force

In addition to the taxes and fees imposed by this chapter, the secretary of revenue may recover the cost of any stamps or other indicia that are required to be affixed to packages of cigarettes from those licensees affixing said stamps or indicia. The amount so recovered shall be deposited into the cigarette stamp purchasing fund and all money in the fund is continuously appropriated to the Department of Revenue to be used to purchase stamps or other indicia.

Source: SL 1994, ch 102, § 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 § 10-46-17.3 — SD Code / Title 10 / Chapter 46 / Section 10-46-17.3
Exemption of services enumerated in chapter10-45
Status: in_force

The use in this state of the types of services specifically exempt, under §§ 10-45-11.1 , 10-45-12.1 , and 10-45-19.1 , from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter.

Source: SL 1982, ch 118, § 2.
S.D. Codified Laws § 10-10-4 — SD Code / Title 10 / Chapter 10 / Section 10-10-4
Preparation of list of taxable real estate within county--Land acquired from government
Status: in_force

The person employed to make the classification under the provisions of §§ 10-10-1 and 10-10-2 shall procure a list of all real estate within the county subject to taxation. He shall secure and compile data concerning the listing of property within said county and prepare such data from public records and such other sources as may be available, so as to enable him to list accurately all property located within the county. It shall be his duty to compile information as to land acquired from the government by individuals or corporations for the purpose of listing and making a valuation thereof for the purpose of taxation.

Source: SL 1931, ch 255, § 3; SDC 1939, § 57.0414.
S.D. Codified Laws § 10-21-1.1 — SD Code / Title 10 / Chapter 21 / Section 10-21-1.1
Tax bill sent to each taxpayer--Contents--Tax levy sheet--Form--Property tax credit
Status: in_force

The treasurer shall mail or transmit electronically a written tax bill to each taxpayer against whom a property tax has been assessed. The property tax bill sent to each taxpayer may reflect the breakdown of the tax by tax levies. However, the property tax bill shall at least provide a tax total for each taxing district. A definition shall be provided for any abbreviation used to describe any entity imposing a tax or special assessment. The property tax bill shall also separately state the amount of any taxes due as a result of a local decision to exceed the tax increase limits set forth in § 10-13-36 or 10-12-43 and shall be marked by an asterisk. The notice shall include the statement: "INDICATES A LOCAL DECISION TO OPT OUT OF THE TAX LIMITATION." If the local vote to increase taxes had not passed, the taxes would not have included the items marked with an asterisk (*). If the treasurer does not mail the property tax receipts described in § 10-21-14 , the treasurer shall indicate in the property tax bill or a notice enclosed with the bill that the treasurer does not intend to send a receipt unless requested by the taxpayer. If the tax levy breakdown is not shown on the tax bill, the treasurer on the taxpayer's request shall provide a tax levy sheet to the taxpayer. The tax levy sheet shall contain an example of the computation of the total tax for an individual. The secretary of revenue shall prescribe a uniform form which shall be used by the treasurer for notification of taxpayers as required by this section.

For taxes payable in 2028, and each year thereafter, the written tax bill must also state the amount of any property tax credit applied to the property, if any, due to the imposition of a gross receipts tax by the county pursuant to § 10-52B-1 .

Source: SL 1979, ch 73, §§ 1, 2; SL 1988, ch 97; SL 1989, ch 88, § 2; SL 1997, ch 54, § 5; SL 1998, ch 63, § 1; SL 1999, 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; SL 2011, ch 53, § 2; SL 2012, ch 61, § 2; SL 2013, ch 48, § 1; SL 2018, ch 63, § 2; SL 2026, ch 55, § 1.
S.D. Codified Laws § 10-28-19 — SD Code / Title 10 / Chapter 28 / Section 10-28-19
Railroad map filed with county auditor--Exemption of operating property from local assessment
Status: in_force

Every railroad company shall keep on file, with the county auditor of each county through or into which its line or lines of railroad run, a map showing correctly the right - of - way, length of sidetracks outside the corporate limits of municipalities, depot grounds, yard room, gravel or sand beds, and lands for snow protection, and lands otherwise actually and necessarily used by it in the maintenance and operation of its railway at the date of filing such map showing lots or parts of lots and blocks in municipalities and the number of acres in each government subdivision, and it shall be the duty of the county auditor to provide for the exception from assessment by the director of equalization of all such right - of - way, depot grounds, yard room, gravel or sand beds, and lands for snow protection, or land otherwise actually and necessarily used in the operation of its railway.

Source: SL 1915, ch 100, § 12; RC 1919, § 6607; SL 1923, ch 112; SDC 1939, § 57.1309; SL 1989, ch 82, § 41; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-37-10 — SD Code / Title 10 / Chapter 37 / Section 10-37-10
County commissioners' allocation of assessed valuation to taxing districts--Notice to company
Status: in_force

It shall be the duty of the county auditor, after receiving said statement from the Department of Revenue setting forth the valuation as finally equalized of any pipeline company owning and operating a pipeline in his respective county, 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 such pipeline or lines of each pipeline company running through or extending into each township or lesser taxing district of such county, together with the valuation as certified by the Department of Revenue, which shall constitute the assessed valuation of said property for taxing purposes; and the taxes on said property when collected by the county treasurer, shall be disposed of as other taxes. The county auditor of such county shall within three days after the making of such order transmit a copy of the same to the secretary or accounting officer of such company.

Source: SL 1947, ch 413, § 10; SDC Supp 1960, § 57.19A10; 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 § 10-59-14 — SD Code / Title 10 / Chapter 59 / Section 10-59-14
Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing
Status: in_force

Any person who is required by law to obtain or maintain a license or permit issued or approved by the secretary to legally perform any act or engage in any form of business, who fails to obtain or maintain such license or permit or whose license or permit has been revoked and cancelled, may be enjoined from performing the act or engaging in the business. The secretary may petition a judge of the circuit court for the county where the licensed or permitted activity takes place for a temporary restraining order restraining that activity. The petition shall be verified by the secretary and set forth reasons why the petition should be granted. The petition shall include a certification by the secretary that a license or permit has not been obtained or maintained or has been revoked or cancelled after notice and hearing. Upon receipt of the petition and verification that the petition complies with this section, the circuit court judge shall issue a temporary restraining order restraining the person from engaging in the activity. The order shall have the effect of a temporary restraining order under chapter 21-8 . With at least three days notice to the parties, a hearing shall be held within five days from the granting of the temporary restraining order. The person being restrained shall be given an opportunity to show compliance with all lawful requirements for obtaining the license or permit. If the person shows compliance with all lawful requirements for obtaining the license or permit, including any bonding requirements, the temporary restraining order shall be dissolved. If the person does not show compliance with all lawful requirements for obtaining the license or permit, he shall be enjoined from engaging in the activity until all lawful requirements for obtaining the license or permit are met or further order of the court.

Source: SL 1986, ch 111, § 14.
S.D. Codified Laws § 10-55A-3 — SD Code / Title 10 / Chapter 55A / Section 10-55A-3
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 imposed by chapter 10-44 . A person shall pay the taxes when due and may seek recovery as provided in this chapter.

Source: SL 1982, ch 99, § 3; SL 1985, ch 15, § 28; SL 1986, ch 111, § 37.
S.D. Codified Laws § 10-28-5 — SD Code / Title 10 / Chapter 28 / Section 10-28-5
Addition to assessment value on failure of railroad to make statements
Status: in_force

In case the proper officer of any railroad company shall fail to make the statement under oath required by §§ 10-28-3 and 10-28-4 , at the time therein provided, the Department of Revenue may, in its discretion, add twenty-five percent to the assessable value of the property of such company.

Source: SDC 1939, § 57.1304; 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 § 10-24-1 — SD Code / Title 10 / Chapter 24 / Section 10-24-1
Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer
Status: in_force

Any person may redeem a tax certificate on real property sold for taxes at any time before issue of a tax deed for the property by paying the treasurer the sum listed in the tax certificate, the interest on the sum at the rate that the real property was sold from the date of purchase, other taxes subsequently paid, and interest on the taxes at the same rate from the date of the payment. The treasurer shall enter a memorandum of the redemption in the list of sales and give a receipt for the redemption to the person redeeming the tax certificate. The treasurer shall also file the receipt with the county auditor. The treasurer shall hold the money subject to the order of the purchaser, the purchaser's agent, or the purchaser's attorney.

Source: SL 1897, ch 28, § 129; RPolC 1903, § 2208; SL 1913, ch 351; RC 1919, § 6799; SL 1933, ch 198, § 1; SDC 1939, § 57.1115; SL 2008, ch 37, § 45; SL 2018, ch 63, § 110.
S.D. Codified Laws § 10-33-1 — SD Code / Title 10 / Chapter 33 / Section 10-33-1
Annual report of gross receipts--Date of filing--Contents
Status: in_force

On April fifteenth of each year, each telephone company subject to the tax imposed by § 10-33-21 shall file with the secretary of revenue on forms prescribed by the secretary a report of its gross receipts derived from the furnishing of the telephone and exchange service, rental and toll service, during the preceding calendar year. The report shall set forth the total gross receipts of the company in the State of South Dakota, together with the gross receipts within each school district in which the company operates. Each company shall furnish such other further information as the secretary shall from time to time require. The report shall be sworn to and verified by an officer of the company.

Source: SL 1955, ch 423, § 2; SDC Supp 1960, § 57.1809; SL 1965, ch 287, § 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, § 1.
S.D. Codified Laws § 10-64-6 — SD Code / Title 10 / Chapter 64 / Section 10-64-6
Prospective obligation to collect or remit tax
Status: in_force

No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.

Source: SL 2016, ch 70, § 5, eff. May 1, 2016; SL 2018 (SS), ch 2, § 4, eff. Sept. 12, 2018.
S.D. Codified Laws § 10-47B-59 — SD Code / Title 10 / Chapter 47B / Section 10-47B-59
Exporter's license required--Licensure in destination state required
Status: in_force

Any person acting in this state as an exporter shall first obtain an exporter's license. However, to obtain a license to export motor fuel or special fuel from South Dakota to another specified state, a person shall be licensed either to collect and remit fuel taxes or be licensed to deal in tax free fuel in the other specified destination state to which the fuel is exported.

Source: SL 1995, ch 71, § 59; SL 1996, ch 90, § 20; SL 1999, ch 58, § 22.
S.D. Codified Laws § 10-25-6 — SD Code / Title 10 / Chapter 25 / Section 10-25-6
Service on decedent's personal representative, heirs, or beneficiaries
Status: in_force

If any of the persons on whom notice is required to be served by §§ 10-25-3 and 10-25-4 is deceased, the notice shall be served on the decedent's personal representative, foreign or resident, or on the resident agent of a foreign personal representative, if any are known to the certificate holder. If no such person is known, the notice shall be served on any known heirs and beneficiaries of the decedent, in the same manner as if the heirs and beneficiaries were owners of record. For any unknown heirs and beneficiaries of the decedent, notice shall be served by publishing the notice as provided in § 10-25-5 and designating such unknown persons as the unknown personal representatives, heirs, and beneficiaries of the deceased. The fact of whether the decedent, the decedent's personal representative or resident agent, or any heirs and beneficiaries are known or unknown shall be sufficiently established for tax-deed proceedings by the affidavit of completed service of the certificate holder or the tax certificate holder's agent or attorney conducting the proceedings.

Source: SL 1937, ch 248; SDC 1939, § 57.1119; SL 2008, ch 37, § 61; SL 2018, ch 63, § 131.
S.D. Codified Laws § 10-4-21 — SD Code / Title 10 / Chapter 4 / Section 10-4-21
Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue
Status: in_force

The director of equalization shall, during each five-year period of time, review the status of all tax-exempt property and file a report of such review with the county board of equalization. Any action by the county board of equalization to change the status of tax-exempt property shall be the same as though it were an original application. The secretary of revenue may request a review of the tax-exempt status of property at any time and such request shall be made to the county board of equalization and the procedure shall then be the same as though it were an original application.

Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316; 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 § 10-45-92 — SD Code / Title 10 / Chapter 45 / Section 10-45-92
Allowable deductions for auctioneers
Status: in_force

In determining the amount of tax due under this chapter, auctioneers may deduct from gross receipts amounts which represent direct expense charges for clients for tangible personal property, any product transferred electronically, or services purchased by the auctioneer on behalf of a client. However, the sale of the property or service to the auctioneer is not a sale for resale if this deduction is taken. This deduction may only be taken if the amount to be deducted represents an expense specifically incurred for a particular client and the amount is itemized and paid from the client's auction proceeds by the auctioneer or closing agent. The deduction shall be disallowed if the auctioneer receives any profit or remuneration directly or indirectly from the client's expense.

Source: SL 1996, ch 84; SL 2008, ch 51, § 27.
S.D. Codified Laws § 10-46-24 — SD Code / Title 10 / Chapter 46 / Section 10-46-24
Surety bond filed by retailer
Status: in_force

The secretary of revenue may, when in his judgment it is necessary and advisable to do so in order to ensure the collection of the tax levied under this chapter, authorize any person subject to such tax, and any retailer required or authorized to collect such tax pursuant to the provisions of §§ 10-46-20 to 10-46-22 , inclusive, to file with him a bond issued by a surety company authorized to transact business in this state and approved by the secretary of revenue, in such amount as the secretary of revenue may fix, to secure the payment of any tax or penalties due or which may become due from such person.

Source: SL 1939, ch 276, § 13; SDC Supp 1960, § 57.4312; 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 § 10-29-2 — SD Code / Title 10 / Chapter 29 / Section 10-29-2
Department to assess flight property
Status: in_force

Flight property of airline companies operating in the state shall be assessed for the purpose of taxation by the Department of Revenue and not otherwise.

Source: SL 1961, ch 449, § 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 § 10-46A-1.4 — SD Code / Title 10 / Chapter 46A / Section 10-46A-1.4
Payment of tax on cash basis
Status: in_force

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

Source: SL 1990, ch 93, § 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 § 10-21-7 — SD Code / Title 10 / Chapter 21 / Section 10-21-7
Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied
Status: in_force

The board of county commissioners may authorize the treasurer to accept partial payments of taxes, upon application, any time after January first to apply against the taxes due. If the applicant for partial payment owes taxes on more than one parcel of real property, the applicant shall, at the time of application for the privilege of partial payment, designate the parcel of real property upon which the partial payment is to be applied.

Source: SDC 1939, § 57.1004 as added by SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 165; SL 2018, ch 63, § 7.
S.D. Codified Laws § 10-13-35.13 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.13
Imposition of levy by resolution--Publication--Reference of decision to voters
Status: in_force

The governing body of a taxing district may, by resolution, impose the levy provided in § 10-13-35.12 with an affirmative two-thirds vote of the governing body on or before July fifteenth. The decision of the governing body to impose the levy shall be published within ten days of the decision as follows:

(1) 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 tax imposition takes effect;

(2) 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;

(3) The announcement shall be headed with the following statement in a typeface no less than eighteen point type: "ATTENTION TAXPAYERS: NOTICE OF PROPERTY TAX IMPOSED OF $(fill in amount)." The remainder of the announcement shall consist of a reproduction of the resolution including the amount that property taxes will be imposed 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 (2) and (3) are waived if:

(a) The property tax imposed is for less than fifteen thousand dollars; or

(b) A copy of the resolution is mailed to every property taxpayer in the taxing district, by first class mail or bulk mail, within twenty days of the decision; and

(c) A copy of the resolution is printed in each legal newspaper in the taxing district'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 legal newspaper.

The governing body's 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.

Source: SL 2007, ch 49, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-183 — SD Code / Title 10 / Chapter 47B / Section 10-47B-183
Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing
Status: in_force

Each importer or transporter who knowingly imports or delivers motor fuel or special fuel without a valid importer or transporter license or a bill of lading or diversion ticket showing South Dakota as the destination state is subject to a civil penalty of up to ten thousand dollars for each occurrence described in this section. 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 .

Source: SL 1995, ch 71, § 180; SL 1996, ch 90, § 41; SL 1999, ch 58, § 47.
S.D. Codified Laws § 10-45-42 — SD Code / Title 10 / Chapter 45 / Section 10-45-42
Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant
Status: in_force

When the sheriff is unable to find property of the taxpayer which may be seized and sold, he shall, within thirty days after receipt of the warrant, endorse upon the case of the warrant the word "uncollectible" and return the warrant to the county treasurer. Failure or refusal of the county treasurer to issue a distress warrant when requested to do so, or of the sheriff to attempt to execute the same, shall make the officer failing to perform his duty personally liable for the delinquent tax, and said tax may be recovered in an action brought against him and his sureties by the secretary of revenue.

Source: SL 1967, ch 329, § 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 § 10-43-91 — SD Code / Title 10 / Chapter 43 / Section 10-43-91
Tax on trustee of extended term trust
Status: in_force

Any corporation, limited liability company, partnership, or other business entity which serves as a trustee or co - trustee for an extended term trust, which trust has a situs for state income tax purposes in the State of South Dakota, is subject to the South Dakota income tax on banks and financial corporations as set forth in chapter 10-43 and if the trustee has not been authorized to accept deposits by the South Dakota director of banking, the comptroller of the currency, the Office of Thrift Supervision, or the Federal Deposit Insurance Corporation, the trustee is deemed to be a financial institution as described in § 10-43-88 and is subject to the minimum tax set forth in § 10-43-90 .

Source: SL 1997, ch 272, § 4.
S.D. Codified Laws § 10-21-17 — SD Code / Title 10 / Chapter 21 / Section 10-21-17
Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft
Status: in_force

A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft.

Source: SL 1868-9, ch 25, § 83; PolC 1877, ch 28, § 87; CL 1887, § 1648; RPolC 1903, § 2227; RC 1919, § 6946; SDC 1939, § 12.9907; SL 1982, ch 86, § 23; SL 2018, ch 63, § 17.
S.D. Codified Laws § 10-1-12 — SD Code / Title 10 / Chapter 1 / Section 10-1-12
State's attorneys to assist in prosecutions
Status: in_force

The state's attorney of any county in which suit is instituted or prosecuted shall aid in the prosecution of the suit to a final issue upon the request of the secretary of revenue or the attorney general.

Source: SL 1951, ch 295, § 3; SDC Supp 1960, § 55.1509; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-12.4 — SD Code / Title 10 / Chapter 45 / Section 10-45-12.4
Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from management, billing, bookkeeping, administrative, and related services provided to a rural water system by any cooperative or nonprofit corporation which is wholly owned by the water systems receiving such services.

Source: SL 1986, ch 102.
S.D. Codified Laws § 10-45-88 — SD Code / Title 10 / Chapter 45 / Section 10-45-88
Review and audit of temporary vendors
Status: in_force

A temporary vendor operating in this state may be subjected to reviews and audits without notice.

Source: SL 1996, ch 82, § 4; SL 2003, ch 66, § 4.
S.D. Codified Laws § 10-4-4 — SD Code / Title 10 / Chapter 4 / Section 10-4-4
Trees under Timber Culture Act not considered improvement
Status: in_force

Trees planted under the Timber Culture Act of Congress shall not be considered as improvement on land for the purpose of taxation.

Source: SL 1897, ch 28, § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312.
S.D. Codified Laws § 10-21-16 — SD Code / Title 10 / Chapter 21 / Section 10-21-16
Binding and numbering of tax receipts--Separate series used for separate years
Status: in_force

All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed.

Source: SL 1897, ch 28, § 88; RPolC 1903, § 2151; RC 1919, § 6765; SDC 1939, § 57.1007; SL 1947, ch 404; SL 2018, ch 63, § 16.
S.D. Codified Laws § 10-1-47 — SD Code / Title 10 / Chapter 1 / Section 10-1-47
Internal Revenue Code--Defined for certain sections
Status: in_force

The terms "United States Internal Revenue Code" and "Internal Revenue Code" mean the United States Internal Revenue Code as amended and in effect on January 1, 2025. This section applies to §§ 10-4-9.1 , 10-4-9.2 , 10-4-9.3 , 10-4-9.4 , 10-4-39 , 10-6-157 , and 10-43-10.1 , and subdivisions 10-6A-1 (7), 10-6B-1 (5), 10-18A-1 (6), 10-43-10.3 (5), and 10-45A-1 (5).

Source: SL 2016, ch 54, § 1; SL 2017, ch 61, § 1; SL 2018, ch 57, § 1; SL 2019, ch 57, § 1; SL 2020, ch 32, § 1; SL 2021, ch 42, § 1; SL 2021, ch 44, §§ 43, 44; SL 2022, ch 24, § 1; SL 2023, ch 26, § 1; SL 2024, ch 33, § 1; SL 2025, ch 42, § 1; SL 2026, ch 37, § 2; SL 2026, ch 38, § 1; SL 2026, ch 51, § 1.
S.D. Codified Laws § 10-47B-73 — SD Code / Title 10 / Chapter 47B / Section 10-47B-73
Reasons for refusal to issue license
Status: in_force

The secretary may refuse to issue or renew a license required under this chapter for the following reasons:

(1) The application is filed by a person whose license at any time has been cancelled for cause by the secretary;

(2) The person has made false or misleading statements in the application;

(3) The application is filed by a person as a subterfuge for the real person in interest whose license has been cancelled for cause by the secretary;

(4) At the time of application for license renewal, the person is found to have been delinquent in the filing of tax returns or the payment of taxes twice or more during the preceding license year;

(5) The applicant was convicted of crime involving fuel tax or owes fuel tax, penalty or interest to this or another state;

(6) The secretary reasonably concludes that the applicant will not fulfill the applicant's fiduciary obligations to the state as a licensee. Such obligations include properly filing returns, maintaining records and the payment of tax; or

(7) The applicant fails to comply with any of the provisions of the chapter.

Upon such refusal, the applicant may request an administrative hearing before the secretary to review the application by submitting a written request to the secretary within fifteen days of the date of notification of the refusal.

Source: SL 1995, ch 71, § 73; SL 1996, ch 90, § 25.
S.D. Codified Laws § 10-28-1 — SD Code / Title 10 / Chapter 28 / Section 10-28-1
Secretary to assess operating property
Status: in_force

All property, real and personal, belonging to any railroad company in this state actually and necessarily used in the operation of its line or lines of railway in this state shall be considered as "operating property," and shall be assessed for the purposes of taxation by the secretary of revenue, and not otherwise.

Source: SDC 1939, § 57.1301; 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 § 10-25-39 — SD Code / Title 10 / Chapter 25 / Section 10-25-39
Apportionment of sale proceeds--Disposing surplus proceeds
Status: in_force

The proceeds of the tax deed sale, after deducting the expenses incurred by the county in the proceeding to take tax deed and in the sale proceeding, must be distributed by prorating the proceeds on the basis of the tax levies for the most recent year for which taxes are included in the proceeds of the sale, until all tax and interest have been paid.

Any surplus proceeds of the tax deed sale that remain after payment of the taxes, penalty, interest, county liens and other costs, must be returned to the prior owner of record. If the prior owner of record cannot be found within one hundred eighty days, the surplus must be transferred to the Unclaimed Property Division pursuant to chapter 43-41B .

Source: SL 1911, ch 246; SL 1913, ch 354; SL 1917, ch 136; RC 1919, § 6803; SL 1931, ch 113; SL 1933, ch 64; SL 1933, ch 198, § 2; SL 1937, ch 83; SDC 1939, § 57.1124; SL 2008, ch 37, § 77; SL 2018, ch 63, § 151; SL 2024, ch 38, § 3, eff. Feb. 12, 2024; SL 2025, ch 49, § 2.
S.D. Codified Laws § 10-46-35.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-35.1
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, § 28; SL 1995, ch 53, § 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 § 10-21-21 — SD Code / Title 10 / Chapter 21 / Section 10-21-21
Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies
Status: in_force

The county shall establish a system of procedures to ensure that the proper amount of taxes is collected, receipted into accountability, and deposited in the proper amount. If the amount of taxes and interest deposited by the treasurer is less than the receipts shown to be collected pursuant to the tax list, the county auditor shall charge the treasurer with the amount that the deposits fall short of the true amount collected.

Source: SL 1897, ch 28, § 87; RPolC 1903, § 2150; RC 1919, § 6767; SDC 1939, § 57.1008; SL 1995, ch 61, § 7; SL 2018, ch 63, § 21.