S.D. Codified Laws § 10-44-8 — SD Code / Title 10 / Chapter 44 / Section 10-44-8
Exemption of taxpayer from other taxes
Status: in_force

Each company required to pay a tax under this chapter is exempt from all other taxes, state and local, except taxes upon real property as may be owned by the company and the retail sales tax and the use tax on tangible personal property and any product transferred electronically. An insurance policy or annuity contract is considered intangible personal property for the purposes of this section.

Source: SL 1951, ch 456, § 5; SDC Supp 1960, § 57.35A05; SL 1983, ch 356, § 7; SL 1992, ch 80, § 209; SL 2008, ch 51, § 69.
S.D. Codified Laws § 10-33A-6.1 — SD Code / Title 10 / Chapter 33A / Section 10-33A-6.1
Distribution of moneys
Status: in_force

The secretary shall distribute to each county an amount equal to the money deposited in the county telecommunications gross receipts fund times the ratio of population of the county to the total population of all counties. The secretary shall base the allocation of money on the most recent decennial census of the United States Department of Commerce, Bureau of the Census. The secretary shall make distributions from the county telecommunications gross receipts fund each March, June, September, and December. The secretary shall approve vouchers and the state auditor shall draw warrants to pay each county its share of the distribution.

Source: SL 2005, ch 65, § 2.
S.D. Codified Laws § 10-17-8 — SD Code / Title 10 / Chapter 17 / Section 10-17-8
Warrant for collection of taxes attached to duplicate tax list
Status: in_force

The county auditor shall attach to each tax list his warrant, under his hand and official seal, in general terms, requiring the county treasurer to collect the taxes therein levied according to law; but no informality as to the requirements of this section shall render any proceeding for the collection of taxes illegal.

Source: SL 1897, ch 28, § 75; RPolC 1903, § 2144; SL 1911, ch 243; RC 1919, § 6756; SDC 1939, § 57.0604.
S.D. Codified Laws § 10-46B-15 — SD Code / Title 10 / Chapter 46B / Section 10-46B-15
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, § 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 § 10-28-15 — SD Code / Title 10 / Chapter 28 / Section 10-28-15
Notice to railroad of assessment--Hearing--Notice of equalized assessment
Status: in_force

The Department of Revenue shall give notice by registered or certified mail to the officer of any railroad company making a return of property, of the assessment and equalization made by it, and such notice shall fix a time not less than ten days after the mailing thereof, when such railroad company may appear before the secretary of revenue and be heard upon all matters relating to such assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings.

Source: SDC 1939, § 57.1306; SL 1987, ch 82, § 8; SL 1994, ch 73, § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-33-10 — SD Code / Title 10 / Chapter 33 / Section 10-33-10
Operating property assessed for taxation by department
Status: in_force

All property, real and personal, which is actually and necessarily used in providing telephone and exchange service comprising rental and toll service by means of wired circuits and otherwise in this state, and which belongs to any telephone company in this state which is not subject to the tax imposed by § 10-33-21 shall be assessed for the purpose of taxation by the Department of Revenue, and not otherwise.

Source: SDC 1939, § 57.1801; SL 1941, ch 341; SL 1965, ch 287, § 1; SL 1974, ch 94, § 3; SL 1998, ch 67, § 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 54, § 4.
S.D. Codified Laws § 10-56-11 — SD Code / Title 10 / Chapter 56 / Section 10-56-11
Sale of property which cannot be moved--Filing of notice of levy
Status: in_force

If the property consists of property which cannot be practicably or conveniently moved, the sheriff may hold the property and conduct the sale at the place where the property is located. In that case, in addition to the service and notice specified in § 10-56-10 , the sheriff shall file a copy of his notice of levy in the Office of the Register of Deeds of the county, along with the name of the person against whom the distress warrant was issued, the description of the property, the amount of the tax claim and a description of the real estate where the property is located.

Source: SL 1982, ch 107, § 11.
S.D. Codified Laws § 10-28-21.5 — SD Code / Title 10 / Chapter 28 / Section 10-28-21.5
Notification of completion of capital project--Inspection and audit--Eligibility for credit--Administrative hearing
Status: in_force

The railroad shall annually notify the Department of Transportation of completion of any capital project. However, if the cost of the capital project exceeds three hundred thousand dollars, the railroad shall notify the department immediately upon completion. The department may conduct a verification inspection of capital improvement project completion and may audit the capital improvement project according to South Dakota Department of Transportation Audit guidelines and the Federal-Aid Policy Guide 23 CFR Chapter 1, Subchapter B, Part 140, Subpart 1, as amended through January 1, 2014, to determine project value. The department shall report its findings to each county where the railroad has requested a tax credit. Only those capital expenses that have been claimed on the railroad's certification and verified by the department are eligible for a credit pursuant to § 10-28-21.2 . Any railroad aggrieved by the decision of the department concerning the eligibility of a claimed capital expenditure for the tax credit authorized by § 10-28-21.2 is entitled to an administrative hearing conducted in accordance with the provisions of chapter 1-26 .

Source: SL 2004, ch 88, § 4; SL 2014, ch 58, § 4.
S.D. Codified Laws § 10-45-64 — SD Code / Title 10 / Chapter 45 / Section 10-45-64
Exemption of gaming proceeds
Status: in_force

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

Source: SL 1994, ch 331, § 2.
S.D. Codified Laws § 10-45-12.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-12.2
Exemption of engineering, architectural, and surveying services
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by §§ 10-45-4 and 10-45-5 , the gross receipts from engineering, architectural, and surveying services (group no. 871, Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President) rendered for a project entirely outside this state.

Source: SL 1982, ch 111; SL 1988, ch 108, § 4.
S.D. Codified Laws § 10-50-92 — SD Code / Title 10 / Chapter 50 / Section 10-50-92
Conflict with other law
Status: in_force

If a court of competent jurisdiction finds that the provisions of §§ 10-50-72 to 10-50-92 , inclusive, and of chapter 10-50B conflict and cannot be harmonized, then the provisions of chapter 10-50B shall control. If any provision of §§ 10-50-72 to 10-50-92 , inclusive, causes chapter 10-50B to no longer constitute a qualifying or model statute, as those terms are defined in the Master Settlement Agreement, then that portion of §§ 10-50-72 to 10-50-92 , inclusive, is not valid.

Source: SL 2003, ch 74, § 21.
S.D. Codified Laws § 10-47B-126 — SD Code / Title 10 / Chapter 47B / Section 10-47B-126
Credit for taxes paid on fuel acquired by importer from out-of-state supplier
Status: in_force

A licensed importer may apply for and obtain a credit for taxes paid to this state on fuel which was acquired from a licensed out - of - state supplier for which the terminal operator issued a bill - of - lading indicating South Dakota as the destination state which was later diverted to a destination outside of this state. If the credit is not used by the person in the normal course of business within a two - month period a refund shall be paid to the person. The claimant shall submit a copy of the original bill - of - lading, a copy of the diversion ticket, and evidence that the fuel was reported to the other state.

Source: SL 1995, ch 71, § 126.
S.D. Codified Laws § 10-1-13 — SD Code / Title 10 / Chapter 1 / Section 10-1-13
General functions of secretary
Status: in_force

The powers, duties, and functions of the secretary of revenue are those powers, duties, and functions and responsibilities set forth and prescribed in this title.

Source: SL 1955, ch 246, § 5; SDC Supp 1960, § 57.01A05; SL 1974, ch 86; SL 1987, ch 82, § 1; SL 1995, ch 53, § 10; 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 § 10-36-2 — SD Code / Title 10 / Chapter 36 / Section 10-36-2
Types of property subject to taxation
Status: in_force

The term, personal property, used in this chapter shall include but shall not be limited to the following property used or intended for use by a company in connection with the distribution or transmission of electric energy: all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto.

Source: SL 1941, ch 363, § 6; SDC Supp 1960, § 57.19B06; SL 1981, ch 94, § 2.
S.D. Codified Laws § 10-12-34.1 — SD Code / Title 10 / Chapter 12 / Section 10-12-34.1
Tax levies based on true and full valuation
Status: in_force

Tax levy limitations shall be applied, and taxes shall be computed, on the true and full valuation.

Source: SL 1978, ch 77, § 1; SL 1988, ch 94, § 3; SL 1989, ch 87, § 9.
S.D. Codified Laws § 10-47B-53 — SD Code / Title 10 / Chapter 47B / Section 10-47B-53
Information required on bill-of-lading
Status: in_force

The bill of lading issued by a terminal operator, bulk plant operator, transporter, or ethanol producer as dictated by this chapter shall contain the following information:

(1) The terminal, bulk plant, or ethanol producer's plant name and address;

(2) The date the fuel was withdrawn from the terminal or ethanol producer's plant;

(3) The name and address of the supplier, shipper, or owner of fuel within a bulk plant if withdrawn from a bulk plant;

(4) The name of the transporter or carrier;

(5) The destination state. A petroex or similar number does not fulfill this requirement;

(6) The bill-of-lading number;

(7) The number of gross gallons of each type of fuel;

(8) The type of fuel product transported;

(9) If the fuel contains ethyl alcohol or methyl alcohol, the number of gallons of ethyl alcohol, the number of gallons of methyl alcohol, the number of gallons of gasoline, or the number of gallons of any other motor fuel that are contained therein;

(10) The name and address of the consignee; and

(11) Any other information which the secretary deems necessary for the administration and enforcement of this chapter.

Source: SL 1995, ch 71, § 53; SL 1996, ch 90, § 17; SL 1999, ch 58, § 18; SL 2009, ch 55, § 23; SL 2010, ch 66, § 13.
S.D. Codified Laws § 10-4-9.1 — SD Code / Title 10 / Chapter 4 / Section 10-4-9.1
Property owned by public charity and used for charitable purposes exempt
Status: in_force

Property owned by a public charity and used for charitable purposes is exempt from taxation. A public charity is any organization or society which devotes its resources to the relief of the poor, distressed, or underprivileged. A public charity shall receive a majority of its revenue from donations, public funds, membership fees, or program fees generated solely to cover operating expenses; it shall lessen a governmental burden by providing its services to people who would otherwise use governmental services; it shall offer its services to people regardless of their ability to pay for such services; it shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by § 10-1-47 ; and it may not have any of its assets available to any private interest.

Source: SL 1986, ch 83, § 2; SL 2009, ch 39, § 1; SL 2010, ch 45, § 1; SL 2011, ch 48, § 1; SL 2012, ch 59, § 1; SL 2013, ch 42, § 1; SL 2014, ch 54, § 1; SL 2015, ch 62, § 1; SL 2016, ch 54, § 2.
S.D. Codified Laws § 10-46-21 — SD Code / Title 10 / Chapter 46 / Section 10-46-21
Semiannual report of sales by retailer maintaining place of business in state--Contents
Status: in_force

Every retailer maintaining a place of business in this state and making sales of tangible personal property or any product transferred electronically for storage, use, or other consumption in this state, shall, twice annually furnish the secretary of revenue with a list, covering the six-month period just preceding the submission of such list, which shall contain the names and addresses of all persons within the State of South Dakota who have made purchases of tangible personal property or any product transferred electronically from the retailer for use, storage, or consumption. The list shall contain the total amount of the purchase price of all such personal property so purchased during the period by such persons. The list required to be submitted need not contain any information on the sale of tangible personal property or any product transferred electronically if exempt under §§ 10-46-6 to 10-46-15 , inclusive.

Source: SL 1939, ch 276, § 7; SDC Supp 1960, § 57.4307; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51, § 52; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-33-6 — SD Code / Title 10 / Chapter 33 / Section 10-33-6
Telephone exchanges and other property listed in annual report--Description
Status: in_force

The report required by § 10-33-4 shall give the following items of information concerning any and all exchanges owned or operated by the reporting company:

(1) The location of all exchanges in each county, with the names of the municipalities in each county and the counties arranged in alphabetical order;

(2) A description in detail of the construction and equipment of each exchange, with the cost of construction and equipment, and the present or depreciated value;

(3) A description of each tract or parcel of real estate and any and all buildings thereon, owned and used exclusively for telephone purposes, with the present cash value of each tract and improvements thereon;

(4) The present cash value of any and all franchises or permits under which the reporting company does business in any municipality;

(5) All other property used exclusively in the operation and maintenance of the telephone business of the reporting company.

Source: SL 1915, ch 100, § 14; RC 1919, § 6622; SDC 1939, § 57.1802 (2); SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-47B-179 — SD Code / Title 10 / Chapter 47B / Section 10-47B-179
Calculating tax liability of interstate fuel user when user's records are inadequate
Status: in_force

If an interstate fuel user does not keep records adequate to verify either miles traveled or fuel purchased, tax shall be calculated on fuel consumption using the average miles per gallon (AMPG) allowance. The AMPG allowance is either four miles per gallon or a twenty percent reduction of the miles per gallon reported for all miles attributable to established travel. If no records exist to support miles driven during a tax reporting period, the period's mileage shall be calculated based on the average mileage driven during the four preceding reporting periods.

Source: SL 1995, ch 71, § 176; SL 2018, ch 66, § 2.
S.D. Codified Laws § 10-12-27 — SD Code / Title 10 / Chapter 12 / Section 10-12-27
Township levy for bond interest and debt service fund--Surplus transferred to general fund
Status: in_force

At the time specified in § 10-12-26 in every township where there are bonds outstanding, the township board of supervisors shall levy a tax sufficient to pay the interest on such bonds and not to exceed fifteen percent of the principal of such debt, as a debt service fund, the money from which tax shall be applied to no other purpose than the payment of outstanding bonds and interest on the same, until such bonds and interest are fully paid, when any surplus remaining shall be transferred to the township general fund, the amounts of which levy shall be certified as prescribed in § 10-12-26 .

Source: SL 1899, ch 41, § 4; RPolC 1903, § 2138; RC 1919, § 6751; SDC 1939, § 57.0509.
S.D. Codified Laws § 10-11-1 — SD Code / Title 10 / Chapter 11 / Section 10-11-1
County auditor to add omitted property to assessment rolls
Status: in_force

It shall be the duty of the county auditor of each county after delivery of the assessment rolls by the director of equalization to his office on September fifteenth of each year to add omitted property to the assessment rolls, as provided by §§ 10-11-2 to 10-11-8 , inclusive.

Source: SL 1955, ch 422, § 26; SL 1957, ch 477, § 14; SDC Supp 1960, § 57.03A14.
S.D. Codified Laws § 10-39-60 — SD Code / Title 10 / Chapter 39 / Section 10-39-60
Temporary tax not additional tax
Status: in_force

Nothing in § 10-39-58 or 10-39-59 may be construed to mean that the tax imposed under § 10-39-58 is in addition to the tax imposed by § 10-39-43 .

Source: SL 1992, ch 87, § 3.
S.D. Codified Laws § 10-6B-4 — SD Code / Title 10 / Chapter 6B / Section 10-6B-4
Requirements for reduction of real property taxes due on single family dwelling
Status: in_force

Any person making application under the provisions of this chapter is entitled to a reduction of the real property taxes due on his single family dwelling according to the schedule provided in §§ 10-6B-6 and 10-6B-7 , provided the following conditions are met:

(1) The head of a household is sixty - five years of age or older or is disabled, prior to January first of the year in which the real property is assessed and the taxes levied thereon;

(2) The person claiming a reduction has owned, either in fee or by contract purchase, and has resided in the real property for which the reduction is claimed for at least five years;

(3) A claim for reduction can only be made for a single family dwelling as defined in subdivision 10-6B-1(6).

Source: SL 1987, ch 86, § 4.
S.D. Codified Laws § 10-50-107 — SD Code / Title 10 / Chapter 50 / Section 10-50-107
Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler
Status: in_force

Any tobacco products found at any place in this state that were purchased from any person other than a licensed distributor or licensed wholesaler, and that have not had the proper tax paid pursuant to § 10-50-61 , are declared to be contraband goods and may be seized by the secretary, the secretary's agents or employees, or by any law enforcement of this state if directed by the secretary to do so, without a warrant. Any tobacco products seized pursuant to this section shall be forfeited to the state and destroyed.

Source: SL 2014, ch 65, § 8.
S.D. Codified Laws § 10-21-4 — SD Code / Title 10 / Chapter 21 / Section 10-21-4
Due date of taxes
Status: in_force

Except as provided in § 10-9-10 , all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first.

Source: SDC 1939, § 57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, § 164; SL 2018, ch 63, § 4.
S.D. Codified Laws § 10-22-1 — SD Code / Title 10 / Chapter 22 / Section 10-22-1
Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site
Status: in_force

Between the first and fifteenth day of November in each year, the treasurer shall prepare and mail or transmit electronically a statement to each person owing mobile home taxes or taxes on a building on a leased site which are delinquent, except any person on the uncollectible mobile home tax list. The statement shall show the amount of the delinquent mobile home taxes or delinquent taxes on a building on a leased site computed to the date of the statement and shall notify the person owing the delinquent taxes that unless the delinquent taxes are paid in full before December first, a penalty of five dollars shall be added each year to the delinquent taxes and a notice published of the delinquent taxes. The notice shall be published in the official newspapers of the county during the week preceding the third Monday in December.

Source: SL 1945, ch 326, § 3; SDC Supp 1960, § 57.10 14-1 (2); SL 1992, ch 80, § 173; SL 2000; ch 47, § 2; SL 2012, ch 61, § 3; SL 2018, ch 63, § 34.
S.D. Codified Laws § 10-45-89 — SD Code / Title 10 / Chapter 45 / Section 10-45-89
Failure to maintain records--Revocation of temporary license
Status: in_force

The secretary shall revoke the temporary license of any person that fails to comply with the provisions of §§ 10-45-85 to 10-45-89 , inclusive.

Source: SL 1996, ch 82, § 5; SL 2003, ch 66, § 5.
S.D. Codified Laws § 10-22-15 — SD Code / Title 10 / Chapter 22 / Section 10-22-15
Seizure of unencumbered before encumbered property--Priority of tax lien
Status: in_force

In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the taxes due from unencumbered property. Any unpaid mobile home taxes or taxes on a building on a leased site shall be a first lien on the mobile home or building on a leased site. This tax lien has a priority over any other lien including a lien that was attached before the tax lien. Nothing provided in this section prevents the sheriff from first seizing an encumbered mobile home or building on a leased site for which the delinquent taxes are based.

Source: SDC 1939, § 57.1016; SL 2018, ch 63, § 45.
S.D. Codified Laws § 10-4-24.10 — SD Code / Title 10 / Chapter 4 / Section 10-4-24.10
Exemption for dwelling of paraplegic or amputee veteran or surviving spouse
Status: in_force

A dwelling or part of a dwelling designed as provided in § 10-4-24.9 that is owned and occupied for the full calendar year in which a tax is to be levied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the unremarried widow or widower of the veteran is exempt from taxation. If the director of equalization determines that a veteran or the veteran's unremarried widow or widower is entitled to the exemption provided in this section, the veteran or the veteran's unremarried widow or widower retains that exemption until the property ownership is transferred, the veteran or the veteran's unremarried widow or widower ceases to occupy the dwelling, or the property has a change in use. If the legal description of the property is changed, the exemption remains in place as long as the veteran or the veteran's unremarried widow or widower continues to reside in the dwelling.

Any veteran who would otherwise qualify for this exemption but fails to comply with the application deadline for the owner-occupied classification or the deadline for application for this exemption may petition the board of county commissioners to refund the taxes paid in any of the previous four years on the property that would otherwise qualify for the exemption. The board of county commissioners may, in its discretion, reject or approve the application for a refund. The petition for, and the consideration and issuance of, a property tax refund under this section must be in the manner set forth in chapter 10-18 .

Source: SL 1972, ch 55; SL 2019, ch 58, § 1; SL 2026, ch 39, § 1.
S.D. Codified Laws § 10-4-24.15 — SD Code / Title 10 / Chapter 4 / Section 10-4-24.15
Paraplegic tax reduction--Annual increase--Index factor
Status: in_force

Beginning on January 1, 2024, each household income value listed in the schedules in §§ 10-4-24.12 and 10-4-24.13 shall increase annually by the index factor. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics of the United States Department of Labor for the year before the year immediately preceding the year of adjustment or the annual percentage change in federal social security payments for the preceding year, whichever is greater.

Source: SL 2023, ch 29, § 14.
S.D. Codified Laws § 10-47B-92 — SD Code / Title 10 / Chapter 47B / Section 10-47B-92
Time for filing supplier's report
Status: in_force

Any report required by § 10-47B-91 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 1995, ch 71, § 92; SL 2011, ch 64, § 8; SL 2013, ch 60, § 6; SL 2017, ch 65, § 22.
S.D. Codified Laws § 10-47B-123 — SD Code / Title 10 / Chapter 47B / Section 10-47B-123
Tax refund to dealer for lost fuel
Status: in_force

A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in § 10-47B-137 if all the conditions of that section are met.

Source: SL 1995, ch 71, § 123.
S.D. Codified Laws § 10-46B-16.1 — SD Code / Title 10 / Chapter 46B / Section 10-46B-16.1
Exemption of repair shops, locksmiths, and locksmith shops
Status: in_force

The following services enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are exempt from the provisions of this chapter: repair shops and related services, not elsewhere classified (industry no. 7699) but only locksmiths and locksmith shops.

Source: SL 1998, ch 71, § 2.
S.D. Codified Laws § 10-13-20 — SD Code / Title 10 / Chapter 13 / Section 10-13-20
No effect on retail sales and service tax refund
Status: in_force

The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-45A .

Source: SL 1992, ch 84, § 10; SL 2026, ch 37, § 6.
S.D. Codified Laws § 10-46A-1.8 — SD Code / Title 10 / Chapter 46A / Section 10-46A-1.8
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, § 8; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 4.
S.D. Codified Laws § 10-47B-134 — SD Code / Title 10 / Chapter 47B / Section 10-47B-134
Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony
Status: in_force

Any wholesale distributor or retail dealer licensed as a marketer in this state may apply for and obtain a refund for taxes paid to this state on any gallons of motor fuel, undyed special fuel, or liquid petroleum gas sold to customers whose accounts are found to be worthless. Accounts may not be deemed to be worthless unless they have been claimed as uncollectible and deducted as an expense on the licensee's federal income tax return. Upon application of this refund, the department shall have cause and authority to make an assessment and take collection action against the purchaser of the fuel in accordance with the provisions of chapter 10-59 . A refund claimant shall only be eligible for a refund for the taxes not paid by a customer once every 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 that no further refunds will be paid for sales made to the party during the next three - year period. To qualify for a refund a marketer shall supply the department sufficient evidence and testimony to enforce any tax collection action by the department.

Source: SL 1995, ch 71, § 131C.
S.D. Codified Laws § 10-52A-4.2 — SD Code / Title 10 / Chapter 52A / Section 10-52A-4.2
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
Status: in_force

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

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

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

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

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

Source: SL 2007, ch 65, § 13; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 8.
S.D. Codified Laws § 10-26-6 — SD Code / Title 10 / Chapter 26 / Section 10-26-6
Affidavit of completed service of notice to take tax deed--Form
Status: in_force

The treasurer shall file in the treasurer's office and in the auditor's office on or before November twentieth of the year in which the list is prepared and filed an affidavit of completed service that tax deed will issue, which shall be substantially in the following form:

"______________, being first duly sworn, on oath states that he or she is (agent or attorney for) the duly elected, qualified, and acting county treasurer of __________ county, South Dakota; that he or she has conducted the proceedings to take TAX DEED FOR SAID REAL ESTATE, PURSUANT TO THE PROVISIONS OF CHAPTER 10-26 of the South Dakota Codified Laws. Affiant further states that he or she filed in the office of the county treasurer and county auditor a copy of the DELINQUENT TAX LIST and posted one, at the place designated by the county commissioners for posting legal notices at the county courthouse pursuant to § 17-3-1 of the South Dakota Codified Laws and sent such notices, as required by this chapter. Affiant further states that he or she caused notice to be served by publishing the same once a week for two successive weeks in the official newspaper of the county; and proof of such publication is attached hereto and made a part of this affidavit. That such service is now complete in all things and the costs and expenses in connection therewith were as follows:

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

Source: SL 1953, ch 479, § 2; SL 1966, ch 257, § 2; SL 1984, ch 74, § 5; SL 1986, ch 97; SL 2008, ch 37, § 84.
S.D. Codified Laws § 10-50-51 — SD Code / Title 10 / Chapter 50 / Section 10-50-51
Relief granted by circuit court--Costs
Status: in_force

The court may grant equitable relief and may order the treasurer to pay the amount of the relief, with interest at the rate of eighteen percent per year to the aggrieved taxpayer. If the appeal was taken without probable cause, the court may double or triple costs as the case may demand. On all appeals which are denied, costs may be taxed against the appellant at the discretion of the court, but no costs may be taxed against the state.

Source: SL 1937, ch 243, § 18; SDC 1939, § 57.3917; SL 1983, ch 28, § 34.
S.D. Codified Laws § 10-52B-10 — SD Code / Title 10 / Chapter 52B / Section 10-52B-10
New or amended tax ordinance--Effective date--Notice to department
Status: in_force

Notwithstanding any other provision of law, any new ordinance, or amendment to an ordinance, enacted pursuant to this chapter, and any tax rate affected thereby, may go into effect only on January first or July first of a calendar year. The ordinance or amendment must be effective on the earlier of January first or July first following at least ninety days' notification by the governing body of the county to the secretary of the Department of Revenue that the ordinance or amendment has been enacted, unless the ordinance or amendment is suspended by operation of a referendum.

If an ordinance or amendment enacted under this chapter is referred and the referred ordinance or amendment is approved, the effective date is the earlier of January first or July first following at least ninety days' notification by the county to the secretary of revenue that the ordinance or amendment has been approved.

Notification of the enactment or approval of the ordinance must be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary.

Source: SL 2026, ch 55, § 14.
S.D. Codified Laws § 10-25-13 — SD Code / Title 10 / Chapter 25 / Section 10-25-13
Contents of tax deed--Prima facie evidence of regularity of proceedings
Status: in_force

The tax deed is prima facie evidence of the truth of all the facts recited, and of the regularity of all proceedings from the valuation of the real property by the director of equalization up to the execution of the deed. The tax deed shall include the following:

(1) The legal description of the real property;

(2) The amount due for nonpayment of taxes, penalties, interest, and costs;

(3) The date of the tax certificate sale;

(4) The name of the person who purchased the tax certificate;

(5) The amount paid for the tax certificate;

(6) A statement that notice of the tax certificate sale was given and legally advertised; and

(7) The seal of the treasurer.

The tax deed shall be acknowledged by the treasurer in the presence of the county auditor or a notary public.

Source: PolC 1877, ch 28, § 74; CL 1887, § 1639; SL 1897, ch 32, § 1; RPolC 1903, § 2213; RC 1919, § 6805; SDC 1939, § 57.1120; SL 1989, ch. 82, § 41; SL 2018, ch 63, § 136.
S.D. Codified Laws § 10-12A-4.1 — SD Code / Title 10 / Chapter 12A / Section 10-12A-4.1
Approval by Governor and attorney general required--Publication in counties affected
Status: in_force

Any tax collection agreement entered into pursuant to this chapter is binding and effective only after it is approved by the Governor and attorney general of the State of South Dakota. Prior to approval by the Governor and the attorney general, notice of the pending agreement shall be published by the department in the legal newspaper of the county or counties to be affected by the agreement, not less than two weeks prior to approval.

Source: SL 1978, ch 78; SL 2003, ch 54, § 5.
S.D. Codified Laws § 10-46A-2 — SD Code / Title 10 / Chapter 46A / Section 10-46A-2
Prime contractors and subcontractors subject to tax
Status: in_force

Prime contractors and subcontractors subject to the tax imposed by § 10-46A-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President: construction (division c).

Source: SL 1979, ch 84, §§ 12B, 12D; SL 1980, ch 100, § 2; SL 1988, ch 108, § 6; SL 1993, ch 101, § 1.
S.D. Codified Laws § 10-36-10 — SD Code / Title 10 / Chapter 36 / Section 10-36-10
Distribution of tax proceeds to school districts
Status: in_force

The county treasurer shall allocate and transmit the taxes collected from each company to the school treasurer of each school district in which the company operates on the basis of the number of kilowatt hours delivered by the company from its operations within each school district within the county.

Source: SL 1941, ch 363, § 5; SDC Supp 1960, § 57.19B05; SL 2012, ch 66, § 8.
S.D. Codified Laws § 10-6-101 — SD Code / Title 10 / Chapter 6 / Section 10-6-101
Definition of terms
Status: in_force

Terms used in this chapter mean:

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

(2) "Director," a county's director of equalization;

(3) "Tract," "lot," "piece," or "parcel," any contiguous quantity of land that is possessed by, owned by, or recorded in the name of the same person.

Source: SL 1897, ch 28, § 1; RPolC 1903, § 2052; RC 1919, § 6666; SDC 1939, § 57.0301; SL 1976, ch 89; SL 1980, ch 77, § 2; SL 1989, ch 86, § 10; SDCL § 10-6-1; SL 2021, ch 44, §§ 1, 44.
S.D. Codified Laws § 10-33A-20 — SD Code / Title 10 / Chapter 33A / Section 10-33A-20
Chapter not applicable to certain tax-exempt property
Status: in_force

The provisions of this chapter do not apply to any property exempt from taxation pursuant to S.D. Const., Art. XI, § 5.

Source: SL 2003, ch 58, § 20.
S.D. Codified Laws § 10-17-2 — SD Code / Title 10 / Chapter 17 / Section 10-17-2
Calculation and extension of tax levies--Limitations on levies applied
Status: in_force

The rate percent of all county, township, municipal, and school taxes shall be calculated and fixed by the county auditor, in dollars and cents, within the limitations prescribed by this code, and all such taxes shall be extended by the county auditor. If any county, township, municipality, or school district shall return a greater amount than the prescribed rate will raise, the county auditor shall extend only such amount of tax as the prescribed rate will produce.

Source: SL 1901, ch 50, § 1; RPolC 1903, § 2135; RC 1919, § 6752; SDC 1939, § 57.0601; SL 1988, ch 94, § 1.
S.D. Codified Laws § 10-47B-157 — SD Code / Title 10 / Chapter 47B / Section 10-47B-157
Record keeping required of licensee
Status: in_force

Each person issued a license pursuant to this chapter shall keep and preserve for the current and the three preceding calendar years an accurate record of all sales receipts, disbursement records, sales/purchase invoices, bills - of - lading, diversion tickets, partial load tickets, alcohol denaturing records, monthly inventory, and weekly pump meter readings and other pertinent records and papers considered necessary for the enforcement of this chapter by the secretary, including all ledgers and checking accounts.

Source: SL 1995, ch 71, § 154.
S.D. Codified Laws § 10-29-9 — SD Code / Title 10 / Chapter 29 / Section 10-29-9
Determination of value of flight property
Status: in_force

In making such assessment, which is in reference to value and ownership on February first of the year for which the assessment is made, the secretary of revenue shall determine the fair market value of that flight property actually providing service in this state.

Source: SL 1961, ch 449, § 7; SL 1978, ch 80; SL 1989, ch 87, § 12; SL 1996, ch 77, § 2; SL 1997, ch 61, § 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 § 10-62-2 — SD Code / Title 10 / Chapter 62 / Section 10-62-2
Tax imposed on net revenues
Status: in_force

There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for individuals with intellectual disabilities.

Source: SL 2007, ch 69, § 2; SL 2013, ch 125, § 2.
S.D. Codified Laws § 10-46-7 — SD Code / Title 10 / Chapter 46 / Section 10-46-7
Constitutional exemptions from tax--Property of public agencies
Status: in_force

Tangible personal property and any product transferred electronically, the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States of America or under the Constitution of this state, or tangible personal property and any product transferred electronically sold to the United States, the State of South Dakota, or any public or municipal corporation of the state which is for the use, storage, or consumption of such public corporations is hereby specifically exempt from the tax imposed by this chapter.

Source: SL 1939, ch 276, § 4 (3); SL 1943, ch 301; SL 1953, ch 471; SL 1955, ch 419, § 1; SDC Supp 1960, § 57.4304 (3); SL 1970, ch 75; SL 1999, ch 222, § 1; SL 2008, ch 51, § 45.
S.D. Codified Laws § 10-18A-16 — SD Code / Title 10 / Chapter 18A / Section 10-18A-16
10-18A-16. 10-18A-16.Distribution of unspent sales and property tax refunds
Status: in_force

If, after the distribution required by chapters 10-18A and 10-45A , there is twenty-five thousand dollars or more remaining from the annual appropriation for refunds pursuant to such chapters, the secretary of revenue shall distribute the remaining revenue to the one thousand applicants with the least income as defined in subdivision 10-18A-1(6) or 10-45A-1(5). Each applicant shall receive an equal amount from the distribution made pursuant to this section. But in no instance may an applicant receive a distribution of more than one hundred dollars under this section. Any cost associated with the distribution provided in this section shall be paid from the revenue remaining from the appropriation for chapters 10-18A and 10-45A before any distribution pursuant to this section.
S.D. Codified Laws § 10-46B-2 — SD Code / Title 10 / Chapter 46B / Section 10-46B-2
Prime contractors and subcontractors subject to tax
Status: in_force

Prime contractors and subcontractors subject to the tax imposed by § 10-46B-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President: construction (division c). If a contractor engages in services not specifically listed in division c of the Standard Industrial Classification Manual, 1987, then the services must entail the construction, building, installation, or repair of a fixture to realty before the gross receipts are subject to the tax imposed by § 10-46B-1 .

Source: SL 1979, ch 84, §§ 12B, 12D; SL 1980, ch 100, § 2; SDCL Supp, § 10-46A-2 ; SL 1988, ch 108, § 8; SL 1993, ch 101, § 3.
S.D. Codified Laws § 10-43-23.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-23.1
Property factor
Status: in_force

The property factor used in § 10-43-22.1 is a fraction, the numerator of which is the average value of the financial institution's real and tangible property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the financial institution's real and tangible personal property owned or rented and used everywhere during the tax period.

Source: SL 1977, ch 96, § 6; SL 2014, ch 61, § 1, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-22-54 — SD Code / Title 10 / Chapter 22 / Section 10-22-54
Action in another state or federal court
Status: in_force

The treasurer may also, upon securing approval of the board of county commissioners, institute and maintain an action in another state or in the federal courts.

Source: SDC 1939, § 57.1026; SL 1943, ch 291; SL 2018, ch 63, § 65.
S.D. Codified Laws § 10-45A-16 — SD Code / Title 10 / Chapter 45A / Section 10-45A-16
Promulgation of rules
Status: in_force

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

(1) The procedure for filing a refund claim;

(2) The requirements necessary to qualify for a refund; and

(3) The definition of income.

Source: SL 1974, ch 89, § 11; SL 1987, ch 82, § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-28-16 — SD Code / Title 10 / Chapter 28 / Section 10-28-16
Notice to county auditors of railroad mileage and assessments--Distribution
Status: in_force

The Department of Revenue shall, on or before the fourth Monday in August, each year, transmit to the county auditor of each county through which any railroad runs, a statement showing the length of main track, of main line or lines, and the branches thereof and sidetracks within such county, and the assessed value based on a statewide formula that weights traffic (ton miles) fifty percent and miles of track in the county by fifty percent. The county auditor shall then distribute the value to each taxing district where the line runs on a per mile basis within the county.

Source: SDC 1939, § 57.1307; SL 1992, ch 60, § 2; SL 1996, ch 78, § 1; SL 1999, ch 222, § 8; SL 2003, ch 57, § 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-37 — SD Code / Title 10 / Chapter 47B / Section 10-47B-37
Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user
Status: in_force

If the purchasing wholesale distributor, retail dealer, or end user pays the amount authorized to be delayed by § 10-47B-32 to the supplier later than allowed by this chapter, the supplier may retain the entire two and one - fourth percent allowed by § 10-47B-34 .

Source: SL 1995, ch 71, § 37.
S.D. Codified Laws § 10-38-22 — SD Code / Title 10 / Chapter 38 / Section 10-38-22
Reassessments subject to laws applicable to original assessment
Status: in_force

For the purpose of §§ 10-38-14 to 10-38-21 , inclusive, all the provisions of the laws of this state in respect to the original assessment and taxation of the properties of the class referred to in § 10-38-14 , shall apply to such reassessment and the levy and extension of taxes thereon insofar as they are consistent and applicable.

Source: SL 1939, ch 281, § 6; SDC Supp 1960, § 57.0212.
S.D. Codified Laws § 10-46A-5.1 — SD Code / Title 10 / Chapter 46A / Section 10-46A-5.1
Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions
Status: in_force

There is imposed a tax at the rate provided in § 10-46A-1 , on the fair market value of the improvement upon any person who builds a building for lease to himself or others, with a value of over one hundred thousand dollars. If the realty improvement becomes subject to tax under § 10-46A-5 , credit for tax due under that section is given for any tax paid under this section. The tax imposed by this section is due the next reporting date after the improvement is used or leased. The tax imposed by this section does not apply to the United States, the State of South Dakota and its subdivisions, or public or municipal corporation in the State of South Dakota. This section applies only to buildings substantially completed after April 30, 1984.

Source: SL 1984, ch 92, § 8.
S.D. Codified Laws § 10-59-46 — SD Code / Title 10 / Chapter 59 / Section 10-59-46
Preparation of list of delinquent taxpayers
Status: in_force

The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 , and that are delinquent in the payment of tax for chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 to the department, if a lien has been filed against the person. The list shall include at least the top one hundred persons with total delinquent final liabilities for tax in chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 , including penalties and interest. The list shall contain the person's name; the business name, if any; address; and the amount of total tax, penalties and interest outstanding of each delinquent person.

Source: SL 2012, ch 75, § 1.
S.D. Codified Laws § 10-37-2 — SD Code / Title 10 / Chapter 37 / Section 10-37-2
Pipeline company defined
Status: in_force

The term, pipeline company, as used in this chapter, means a person, partnership, association, limited liability company, corporation, joint venture, or syndicate that may own or operate or be engaged in operating or utilizing pipelines for the purposes described in § 10-37-1 or 46A-1-72 .

Source: SL 1947, ch 413, § 2; SDC Supp 1960, § 57.19A02; SL 1981 (2d SS), ch 1, § 26; SL 1984, ch 12, § 6; SL 1994, ch 351, § 19.
S.D. Codified Laws § 10-29-10 — SD Code / Title 10 / Chapter 29 / Section 10-29-10
Apportionment to state of total value of flight property--Ratios used
Status: in_force

The valuation of such flight property properly apportioned to this state shall be determined to be the proportion of the total valuation thereof, based on the average of the total of the following three ratios for each type of aircraft:

(1) That ratio which the total tonnage of passengers, express and freight first received by the airline company in this state during the preceding calendar year plus the total tonnage of passenger, express, and freight finally discharged by it within this state during the preceding calendar year bears to the total of such tonnage first received by the airline company or finally discharged by it, within and without this state during the preceding calendar year;

(2) That ratio which the flight time of all aircraft of the airline company on flights serving this state during the preceding calendar year bears to the total of such time in flight within and without this state during the preceding calendar year;

(3) That ratio which the number of revenue ton miles of passengers, mail, express, and freight flown by the airline company on flights serving this state during the preceding calendar year bears to the total number of such miles flown by it within and without this state during the preceding calendar year.

Source: SL 1961, ch 449, § 7.
S.D. Codified Laws § 10-45-99 — SD Code / Title 10 / Chapter 45 / Section 10-45-99
Definitions
Status: in_force

Terms used in §§ 10-45-99 to 10-45-107 , inclusive, mean:

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

(2) "Business," a business that has purchased and is installing tangible personal property in the form of equipment or machinery for direct use in a manufacturing, fabricating, or processing business, which is subject to sales or use tax pursuant to chapter 10-45 or 10-46 ;

(3) "Project," the purchase and installation of equipment or machinery;

(4) "Project cost," the amount paid in money for a project;

(5) "Secretary," the secretary of the Department of Revenue.

Source: SL 2001, ch 57, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-21-1.3 — SD Code / Title 10 / Chapter 21 / Section 10-21-1.3
Tax bill--Supplementary information--Publication on state website
Status: in_force

The property tax bill sent to each taxpayer pursuant to § 10-21-1.1 must include a QR code and an internet address, connecting the taxpayer to a website maintained by the Department of Revenue which provides supplementary information on property taxation, and on property tax relief programs, in this state.

The tax bill must provide notice to the taxpayer that further tax information may be found by using the QR code and the internet address.

Source: SL 2026, ch 49, § 2.
S.D. Codified Laws § 10-47B-170.2 — SD Code / Title 10 / Chapter 47B / Section 10-47B-170.2
Time for filing liquid petroleum gas user's report
Status: in_force

Any report required by § 10-47B-170.1 shall be filed with respect to information for the preceding semiannual period by electronic means on or before the twentieth day of the month following each semiannual period.

Source: SL 2013, ch 60, § 28; SL 2017, ch 65, § 35.
S.D. Codified Laws § 10-25-41 — SD Code / Title 10 / Chapter 25 / Section 10-25-41
Reconveyance to record owner of real property held by county under tax deed--Consideration required
Status: in_force

The county commissioners may authorize a reconveyance by quitclaim deed to the record owner or the record owner's assignees or successors only of any real property held by the county under tax deed only. The reconveyance shall be for consideration not less than the total principal, interest, and costs of all taxes represented in the tax deed and any other taxes and interest which are unpaid on the real property.

Source: SDC 1939, § 57.1125; SL 1943, ch 292; SL 1974, ch 68, § 10; SL 2018, ch 63, § 153.
S.D. Codified Laws § 10-47B-115 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115
Necessary information reported by highway contractor
Status: in_force

The highway contractor shall report pursuant to § 10-47B-114 , if deemed necessary by the secretary:

(1) The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract;

(2) All fuel used in self - propelled motor vehicle and equipment within the right - of - way;

(3) All fuel used in stationary equipment or in self - propelled motor vehicles, machinery, and equipment outside of the right - of - way.

Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.

Source: SL 1995, ch 71, § 115.
S.D. Codified Laws § 10-24-2 — SD Code / Title 10 / Chapter 24 / Section 10-24-2
Return of tax certificate as release of claims--Notations in record by treasurer
Status: in_force

If the person who redeems a tax certificate on real property does not demand a receipt or tax certificate of redemption from the treasurer, the return of the tax certificate of purchase for cancellation operates as a release of all claims to the real property described in the tax certificate. The treasurer, after receiving the tax certificate of purchase, shall mark on the tax certificate sale record opposite the description of the real property for which the tax certificate of purchase has been issued, and opposite the record showing all payments of subsequent taxes, "sale canceled by return of tax certificate."

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, § 46; SL 2018, ch 63, § 111.
S.D. Codified Laws § 10-50-4 — SD Code / Title 10 / Chapter 50 / Section 10-50-4
Stamps affixed to evidence tax payment--Samples excepted
Status: in_force

The payment of the tax imposed by § 10-50-3 shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided by this chapter. However, for cigarettes offered by manufacturers for gratis distribution as samples, the stamps are not required to be affixed to sample packages if the manufacturer of the cigarette reports and pays the tax directly to the state tax authority.

Source: SDC 1939, § 57.3905; SL 1949, ch 422, § 1; SL 1951, ch 452, § 3; SL 1955, ch 416; SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1; SL 1984, ch 101, § 2; SL 1995, ch 72, § 6; SL 2003, ch 272, § 82; SL 2007, ch 66, § 2.
S.D. Codified Laws § 10-18A-5 — SD Code / Title 10 / Chapter 18A / Section 10-18A-5
10-18A-5. 10-18A-5.Single-member household refund schedule
Status: in_force

The amount of refund of real property taxes due or paid for a single-member household made pursuant to this chapter is according to the following schedule:

The refund of real

If household income is

property taxes due

at least:

but not more than

or paid is

$ 0

$10,566

35%

10,567

10,816

34%

10,817

11,066

33%

11,067

11,316

32%

11,317

11,566

31%

11,567

11,816

30%

11,817

12,066

29%

12,067

12,316

28%

12,317

12,566

27%

12,567

12,816

26%

12,817

13,066

25%

13,067

13,316

24%

13,317

13,566

23%

13,567

13,816

22%

13,817

14,066

21%

14,067

14,316

20%

14,317

14,566

19%

14,567

14,816

18%

14,817

15,066

17%

15,067

15,316

16%

15,317

15,566

15%

15,567

15,816

14%

15,817

16,066

13%

16,067

16,316

12%

16,317

16,566

11%

over 16,566

No refund
S.D. Codified Laws § 10-47B-153 — SD Code / Title 10 / Chapter 47B / Section 10-47B-153
Improving boating facilities declared to be public purpose
Status: in_force

The purposes stated in § 10-47B-151 , even if done in conjunction or cooperation with a private developer are declared to be public purposes. Any private developer shall be selected by the managing governmental entity through a formal request for proposal purposes.

Source: SL 1995, ch 71, § 150.
S.D. Codified Laws § 10-23-3 — SD Code / Title 10 / Chapter 23 / Section 10-23-3
Contents of notice of sale
Status: in_force

The notice required by § 10-23-2 shall contain a notification that all real property on which the taxes of the preceding year or years remain unpaid that a tax certificate will be sold. The notice shall include:

(1) The time and place of the sale;

(2) A list of the tax certificates to be sold on which the taxes of the preceding year or years were unpaid as of the close of business on the first Monday of December;

(3) The name of the parties, against whom the taxes are assessed or current owner of record; and

(4) The amount of taxes due.

Source: SL 1897, ch 28, § 115; RPolC 1903, § 2194; SL 1905, ch 53; SL 1913, ch 338, § 1; 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 1975, ch 101; SL 1981, ch 91; SL 1986, ch 94, § 2; SL 2018, ch 63, § 81.
S.D. Codified Laws § 10-50B-8 — SD Code / Title 10 / Chapter 50B / Section 10-50B-8
Tobacco product manufacturers to receive appreciation on funds--Funds released from escrow for specified purposes
Status: in_force

A tobacco product manufacturer that places funds into escrow pursuant to § 10-50B-7 shall receive the interest or other appreciation on such funds as earned. Such funds themselves shall be released from escrow only under the following circumstances:

(1) To pay a judgment or settlement on any released claim brought against such tobacco product manufacturer by the state or any releasing party located or residing in the state. Funds shall be released from escrow under this subdivision in the order in which they were placed into escrow and only to the extent and at the time necessary to make payments required under such judgment or settlement;

(2) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in the state in a particular year was greater than the Master Settlement Agreement payments, as determined pursuant to section IX(I) of that agreement including after final determination of all adjustments, that such manufacturer would have been required to make on account of such units sold had it been a participating manufacturer, the excess shall be released from escrow and revert back to such tobacco product manufacturer; or

(3) To the extent not released from escrow under subdivision (1) or (2) of this section, funds shall be released from escrow and revert back to such tobacco product manufacturer twenty-five years after the date on which they were placed into escrow.

Source: SL 1999, ch 60, § 8; SL 2004, ch 99, § 1; SL 2010, ch 68, § 5.
S.D. Codified Laws § 10-35-4 — SD Code / Title 10 / Chapter 35 / Section 10-35-4
Information given in annual report on property within municipalities
Status: in_force

With reference to property within the corporate limits of municipalities, the statement required by § 10-35-3 shall show the following items:

(1) A legal description of all real estate owned, leased, or otherwise held for the exclusive use or accommodation of such light or power, heating, water, natural or artificial gas company in the conduct of its business and value thereof;

(2) A statement of the value of all equipment and other personal property not a part of real estate which shall be itemized so far as practicable, giving the cost of same, together with the present or depreciated value, all of which information shall be given by listing such municipalities in alphabetical order.

Source: SL 1929, ch 247, § 3; SDC 1939, § 57.1903 (1); SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-4-10 — SD Code / Title 10 / Chapter 4 / Section 10-4-10
Agricultural land of charitable, benevolent and religious societies
Status: in_force

Agricultural land owned by a charitable, benevolent or religious society as described in §§ 10-4-9 to 10-4-9.2 , inclusive, and used exclusively for charitable, benevolent, or religious purposes upon which the buildings used by such society or institution are situated is exempt from taxation up to but not exceeding eighty acres. Land conveyed by the United States government under 25 U.S.C. § 280, in aid of Indian mission schools is exempt from taxation. However, all other agricultural land owned by such societies or institutions shall be taxed as other agricultural land is taxed.

Source: SL 1929, ch 243; SDC 1939, § 57.0311(3); SL 1986, ch 83, § 5.
S.D. Codified Laws § 10-13-35.4 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.4
County auditor to calculate maximum revenue amount payable--Factors--Exclusion
Status: in_force

For taxes payable in the year 2003 and each year thereafter, the county auditor shall calculate what the maximum amount of revenue payable the county or municipality 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 county or municipality. This calculation shall exclude the levy pursuant to § 10-13-36 .

Source: SL 2002, ch 56, § 2; SL 2010, ch 51, § 2.
S.D. Codified Laws § 10-4-13.1 — SD Code / Title 10 / Chapter 4 / Section 10-4-13.1
Agricultural structures specially classified--Amount exempt from taxation--Relative defined
Status: in_force

Buildings and structures, other than normally occupied dwellings on agricultural land and automobile garages or portions of buildings used for that purpose, which are used exclusively for agricultural purposes and situated on agricultural land are hereby specifically classified for tax purposes as agricultural property. Ten thousand dollars of the full and true value of all buildings located upon each building site and used in connection with the taxpayer's agricultural pursuits is exempt if there is a dwelling which is occupied by an owner or relative of an owner or a beneficiary of a trust or a trustee for at least six months of a year but not necessarily on the assessment date. Such dwelling shall be located on agricultural land and classified as nonagricultural property under § 10-6-110 . The application requirement in § 10-4-15 does not apply to this section. If an owner is a corporation, trust, or a partnership, each stockholder, member, beneficiary, trustee, or partner who resides on such property shall be an owner pursuant to this section. For the purposes of this section, a relative is a person who is related within the third degree of kinship. However, no building site may receive more than one ten thousand dollar exemption pursuant to this section. For the purposes of this section, a manufactured home or a mobile home is a dwelling.

Source: SL 1977, ch 81, § 2; SL 1978, ch 71, § 2; SL 1979, ch 63, § 1; SL 1979, ch 64, § 1; SL 1991, ch 79; SL 1992, ch 76; SL 1993, ch 79; SL 1993, ch 80; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-52B-8 — SD Code / Title 10 / Chapter 52B / Section 10-52B-8
Administration of tax--Forms--Promulgation of rules--Records
Status: in_force

The Department of Revenue shall administer any gross receipts tax imposed pursuant to this chapter. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax. The department shall keep full and accurate records of all moneys received and distributed pursuant to this chapter.

Source: SL 2026, ch 55, § 12.
S.D. Codified Laws § 10-11-42.1 — SD Code / Title 10 / Chapter 11 / Section 10-11-42.1
Powers of secretary of revenue--De novo appeals
Status: in_force

The secretary of revenue shall adopt an equalization factor for centrally assessed property pursuant to § 10-6-136 , and the secretary of revenue may invalidate acts taken by local or county boards of equalization for which there is no legislative authority.

Appeals to the Office of Hearing Examiners shall be heard de novo and conducted as contested cases under chapter 1-26 . A decision of the Office of Hearing Examiners shall be final without further agency action.

Source: SL 1993, ch 86, § 28; SL 1994, ch 73, § 15; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-38-31 — SD Code / Title 10 / Chapter 38 / Section 10-38-31
De novo appeals of centrally assessed property
Status: in_force

All appeals pursuant to § 10-38-30 shall be considered de novo by the sixth judicial circuit court in Hughes County.

Source: SL 1993, ch 92, § 3.
S.D. Codified Laws § 10-4-39 — SD Code / Title 10 / Chapter 4 / Section 10-4-39
Exemption of facility operated as a multi-tenant business incubator
Status: in_force

Any facility operated as a multi-tenant business incubator and owned by an entity recognized as an exempt nonprofit corporation pursuant to section 501(c)(3), 501(c)(4), or 501(c)(6) of the United States Internal Revenue Code, as defined by § 10-1-47 , is exempt from property taxation. A business incubator is any facility that supports the development and operation of a number of small start-up businesses. Tenants of the facility may share a number of support services and the tenants may receive technical assistance, business planning, legal, financial, and marketing advice. If any portion of the facility is occupied by an incubated business for more than five years, that portion of the facility shall be taxed as other property of the same class is taxed.

Source: SL 2006, ch 37, § 1; SL 2009, ch 39, § 5; SL 2010, ch 45, § 5; SL 2011, ch 48, § 5; SL 2012, ch 59, § 5; SL 2013, ch 42, § 5; SL 2014, ch 54, § 5; SL 2015, ch 62, § 5; SL 2016, ch 54, § 6.
S.D. Codified Laws § 10-47B-84 — SD Code / Title 10 / Chapter 47B / Section 10-47B-84
Determining amount of increased security
Status: in_force

If the secretary requires increased security under 10-47B-83 , the amount of security shall be the greater of the following amounts:

(1) If a check is issued against insufficient funds or with no account, the amount of the tax owed;

(2) If a delinquent tax return, the amount of the most recent tax return on which tax was submitted by the taxpayer;

(3) If an interstate fuel tax agreement licensee, the minimum shall be calculated by multiplying two hundred fifty dollars times the number of member states within the interstate fuel tax agreement at the time of the delinquency or receipt of the check issued against insufficient funds or with no account;

(4) A minimum of one thousand dollars; or

(5) If a jeopardy assessment is made, the amount of the assessment.

Source: SL 1995, ch 71, § 84; SL 1999, ch 58, § 37.
S.D. Codified Laws § 10-50B-1 — SD Code / Title 10 / Chapter 50B / Section 10-50B-1
Legislative findings
Status: in_force

The Legislature finds the following:

(1) Cigarette smoking presents serious public health concerns to the State of South Dakota and to the citizens of the state. The surgeon general of the United States has determined that smoking causes lung cancer, heart disease, and other serious diseases, and that there are hundreds of thousands of tobacco - related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking;

(2) Cigarette smoking also presents serious financial concerns for the state. Under certain health care programs, the state may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance;

(3) Under these programs, the state pays millions of dollars each year to provide medical assistance for these persons for health conditions associated with cigarette smoking; and

(4) On November 23, 1998, major United States tobacco product manufacturers entered into a settlement agreement, entitled Master Settlement Agreement, with the state. The Master Settlement Agreement obligates these manufacturers, in return for a release of past, present, and certain future claims against them as described therein, to pay substantial sums to the state, tied in part to their volume of sales; to fund a national foundation devoted to the interests of public health; and to make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.

Source: SL 1999, ch 60, § 1.
S.D. Codified Laws § 10-46-13.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-13.1
Exemption of motor vehicles exempt from excise tax
Status: in_force

The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of § 32-5-1.3 .

Source: SL 1987, ch 103, § 2; SL 1988, ch 110, § 2; SL 2012, ch 67, § 4; SL 2015, ch 68, § 2.
S.D. Codified Laws § 10-50B-7 — SD Code / Title 10 / Chapter 50B / Section 10-50B-7
Requirements for tobacco product manufacturers selling cigarettes in state--Quarterly installment deposits
Status: in_force

Any tobacco product manufacturer selling cigarettes to consumers within the state, on or after July 1, 1999, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, shall do one of the following:

(1) Become a participating manufacturer, as that term is defined in section II(jj) of the Master Settlement Agreement, and generally perform its financial obligations under the Master Settlement Agreement; or

(2) Place into a qualified escrow fund for the year in question the following amounts, as such amounts are adjusted for inflation:

(a) For 1999: $.0094241 per unit sold after the date of enactment of §§ 10-50B-1 to 10-50B-10 , inclusive;

(b) For 2000: $.0104712 per unit sold;

(c) For each of 2001 and 2002: $.0136125 per unit sold;

(d) For each of 2003 through 2006: $.0167539 per unit sold;

(e) For each of 2007 and each year thereafter: $.0188482 per unit sold.

Beginning in 2010, the escrow fund deposits required by this section shall be made in quarterly installments. For purposes of this section, the calendar year shall be divided into the following quarters: January first to March thirty-first, inclusive; April first to June thirtieth, inclusive; July first to September thirtieth, inclusive; and October first to December thirty-first, inclusive. The deposit for the first two quarters of 2010 shall be made by August 31, 2010. The first quarterly deposit for each year thereafter shall be made by May thirty-first of each year. The second quarterly deposit shall be made by August thirty-first of each year. The third quarterly deposit shall be made by November thirtieth of each year. The fourth quarterly deposit shall be made by April fifteenth of the following year.

For each of the first three quarters, the quarterly deposit shall be based upon units sold in that quarter together with an estimated inflation adjustment provided by the attorney general. The fourth quarterly deposit shall be based upon units sold in that quarter. In addition, the fourth quarterly deposit shall include the inflation adjustment for all units sold during the entire year, as set forth in the Master Settlement Agreement, less any amounts previously paid as estimated inflation adjustments for that year.

The attorney general may require production of information sufficient to enable the attorney general to determine the adequacy of the amount of the quarterly installment deposit.

Source: SL 1999, ch 60, § 7; SL 2010, ch 68, § 1.
S.D. Codified Laws § 10-50-77 — SD Code / Title 10 / Chapter 50 / Section 10-50-77
Annual publication of directory on internet website--Date of publication--Development, contents and maintenance
Status: in_force

The secretary shall annually develop and publish on the Department of Revenue's internet website no later than May fifteenth of each year, a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of §§ 10-50-72 to 10-50-92 , inclusive, and all brand families that are listed in the certifications except as provided in § 10-50-78 . The secretary shall update the directory as necessary in order to correct mistakes and to add or remove a tobacco product manufacturer or brand families to keep the directory in conformity with the requirements of §§ 10-50-72 to 10-50-92 , inclusive. The attorney general shall, if requested by the secretary, assist in the development and maintenance of the directory.

Source: SL 2003, ch 74, § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-16 — SD Code / Title 10 / Chapter 45 / Section 10-45-16
Exemption of commercial fertilizer used for agricultural purposes
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 commercial fertilizers, either liquid or solid, when five hundred pounds or more are sold in a single sale to be used exclusively for agricultural purposes.

Source: SDC 1939, § 57.3202 (10) as added by SL 1964, ch 215.
S.D. Codified Laws § 10-50B-17 — SD Code / Title 10 / Chapter 50B / Section 10-50B-17
Manufacturer not relieved of obligations by assignment
Status: in_force

Nothing in §§ 10-50B-15 and 10-50B-16 relieves a manufacturer from any obligation or duty imposed pursuant to this chapter or chapter 10-50 .

Source: SL 2019, ch 67, § 3.
S.D. Codified Laws § 10-59-24 — SD Code / Title 10 / Chapter 59 / Section 10-59-24
Recovery refund--Interest included--Exception
Status: in_force

A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recover of an overpayment, resulting from a taxpayer's error, may not include interest.

Source: SL 1986, ch 111, § 24.
S.D. Codified Laws § 10-43-10.2 — SD Code / Title 10 / Chapter 43 / Section 10-43-10.2
Additions to taxable income
Status: in_force

Added to taxable income are:

(1) Interest or dividend income derived from obligations or securities of states or political subdivisions, or authorities thereof, not included in taxable income as determined under the Internal Revenue Code;

(2) All income taxes paid or accrued, as applicable, during the tax year under the provisions of this chapter or under the provisions of any income tax, or franchise or privilege taxes measured by income levied by any other state or political subdivision to the extent that the taxes were deducted to determine federal taxable income;

(3) Any amount received as a refund of federal income taxes during the tax year if that amount was previously deducted in determining net income;

(4) Dividends received from other corporations to the extent that the dividends have been deducted from net income as determined under the Internal Revenue Code; and

(5) Any capital loss from:

(a) Liquidating sales within the twelve-month period beginning on the date on which a financial institution adopts a plan of complete liquidation, if all the assets of the financial institution are distributed in complete liquidation, less assets retained to meet claims within the twelve-month period; or

(b) The distribution of property in complete liquidation of the financial institution that is subject to federal corporate income taxes pursuant to § 336 of the Internal Revenue Code.

Source: SL 1977, ch 96, § 4(1); SL 1978, ch 83, § 1; SL 1987, ch 96, §§ 1, 5; SL 2014, ch 60, § 1, eff. Jan. 1, 2015; SL 2026, ch 51, § 2.
S.D. Codified Laws § 10-45A-10 — SD Code / Title 10 / Chapter 45A / Section 10-45A-10
Documentary evidence with claim
Status: in_force

Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim.

Source: SL 1974, ch 89, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-22-23 — SD Code / Title 10 / Chapter 22 / Section 10-22-23
Return of property if not sold--Taxes remain unpaid
Status: in_force

If the property does not sell, the sheriff shall return the property to the possession of the person from whom the sheriff took the property and the taxes remain unpaid.

Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 53.
S.D. Codified Laws § 10-4-24.13 — SD Code / Title 10 / Chapter 4 / Section 10-4-24.13
Percentage of paraplegic's tax reduction for multiple-member household
Status: in_force

The percentage tax reduction of real property taxes, as provided pursuant to § 10-4-24.11 , due or paid on a single-family dwelling for a multiple-member household is according to the following schedule:

If household income is at least

but

less than

The tax due reduction on current levy is:

$ 0

$ 18,500

100%

18,500

19,500

75%

19,500

21,000

50%

21,000

22,000

25%

22,000

0%

Source: SL 1979, ch 62, § 4; SL 2015, ch 64, § 2; SL 2022, ch 25, § 1; SL 2023, ch 29, § 13.
S.D. Codified Laws § 10-46A-4 — SD Code / Title 10 / Chapter 46A / Section 10-46A-4
Gross receipts defined--Items not deductible
Status: in_force

For the purpose of this chapter, the term, gross receipts, means the amount received directly or indirectly in money, credits, property, or other money's worth in consideration of the performance of realty improvement contracts within this state, without any deduction on account of the cost of the property sold, the cost of materials used, the cost of services or labor purchased, amounts paid for interest or discounts or any other expenses whatsoever, nor may any deduction be allowed for losses. Gross receipts include those materials furnished to the prime contractor or subcontractor by the owner or the lessee of the realty improvement. For the purposes of measuring the tax imposed by this chapter, gross receipts include the greater of the cost or fair market value of materials used by a contractor or subcontractor in the performance of a contract regardless of whether the contractor or subcontractor owns or furnishes the materials.

Source: SL 1979, ch 84, § 12J; SL 1984, ch 92, § 5.
S.D. Codified Laws § 10-35-9 — SD Code / Title 10 / Chapter 35 / Section 10-35-9
Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities
Status: in_force

The Department of Revenue shall assess the property of all light and power, heating, water, natural or artificial gas companies on the fifth day of July of each year. In making the assessment, the department shall consider all the reports, facts, and information filed, with any other information obtainable, concerning the value of the property of all light and power, heating, water, natural or artificial gas companies and may add any property omitted from the return of such companies. In making the assessment, which shall be with reference to value and ownership on January first of the year for which the assessment is made, the department shall take into consideration, among other things, the amount of gross earnings and net incomes, and the value to each light and power, heating, water, natural or artificial gas company of its franchises, rights, and privileges, granted under the laws of this state to do business in this state. In making the assessment the department shall fix a value on all the property of each company which is situated within the limits of any city or incorporated town, separately.

Source: SDC 1939, § 57.1905; SL 1992, ch 60, § 2; SL 1996, ch 77, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-11-3 — SD Code / Title 10 / Chapter 11 / Section 10-11-3
Notice to property owner or occupant to show cause before addition of property to assessment rolls
Status: in_force

If the person claiming to own the property referred to in § 10-11-2 , or occupying it, or in possession thereof, resides in the county and is not present, the county auditor shall give such person notice in writing of his action in adding such property to the assessment rolls, describing it in general terms, and requiring such person to appear before him at his office at a specified time within fifteen days after giving such notice, and to show cause, if any, why such property should not be added to the assessment rolls.

Source: SL 1919, ch 110, § 2; SDC 1939, § 57.0346.
S.D. Codified Laws § 10-45-52 — SD Code / Title 10 / Chapter 45 / Section 10-45-52
Tax proceeds credited to general fund
Status: in_force

All taxes and license fees collected by the secretary of revenue pursuant to this chapter, shall immediately be turned over to the state treasurer and credited to the state general fund, except as otherwise provided.

Source: SDC 1939, § 57.3103; SL 1939, ch 267; SL 2001, ch 56, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-6-154 — SD Code / Title 10 / Chapter 6 / Section 10-6-154
Notice of assessment--Required information--Promulgation of rules
Status: in_force

The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:

(1) A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§ 10-13-39 through 10-13-40 ;

(2) A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability, or the veteran's surviving spouse, may be eligible for tax relief pursuant to §§ 10-4-40 and 10-4-41 ;

(3) A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to § 10-4-24.10 ;

(4) A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to § 10-4-24.11 ;

(5) A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter 10-6A ; and

(6) Uniform information prescribed by the secretary of the department.

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

Source: SL 1988, ch 88; SL 1989, ch 88, § 1; SL 1993, ch 86, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61, § 1; SL 2020, ch 40, § 1; SDCL § 10-6-50; SL 2021, ch 44, §§ 39, 44; SL 2024, ch 34, § 3.
S.D. Codified Laws § 10-56-16 — SD Code / Title 10 / Chapter 56 / Section 10-56-16
Adjournment of sale if no bidders
Status: in_force

The sheriff may adjourn the sale at least once if there are no bidders. The adjournment shall be made by public announcement at the time and place of sale by posting notice at that time and place.

Source: SL 1982, ch 107, § 16.
S.D. Codified Laws § 10-22-8 — SD Code / Title 10 / Chapter 22 / Section 10-22-8
Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site
Status: in_force

The treasurer may issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent at any time. The treasurer shall issue a distress warrant against any person whose mobile home taxes or taxes on a building on a leased site are delinquent when requested by any county commissioner or sheriff of the county.

Source: SL 1945, ch 326, § 6; SDC Supp 1960, § 57.10 14-1 (5); SL 1992, ch 80, § 180; SL 2018, ch 63, § 38.
S.D. Codified Laws § 10-46-2.6 — SD Code / Title 10 / Chapter 46 / Section 10-46-2.6
Materials purchased for floor laying service considered purchase for resale
Status: in_force

Carpet, floor covering, tacks, glue, and other materials purchased for use by floor laying and other floor work not elsewhere classified (industry no. 1752) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used for such work are purchases for resale.

Source: SL 1991, ch 108, § 7.
S.D. Codified Laws § 10-45-1.20 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.20
Gross receipts--Exemption--Certain services rendered to a partnership
Status: in_force

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

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

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

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

Source: SL 2025, ch 50, § 1.
S.D. Codified Laws § 10-45-11 — SD Code / Title 10 / Chapter 45 / Section 10-45-11
Exemption of fuel sales otherwise taxed
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 gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B .

Source: SDC 1939, § 57.3202 (6); SL 1939, ch 269; SL 1949, ch 418; SL 1969, ch 267, § 3; SL 1970, ch 74, § 2; SL 1979, ch 87, § 4; SL 1987, ch 29, § 71; ch 101; SL 1987, ch 102, § 1; SL 1989, ch 117; SL 2001, ch 56, § 3.
S.D. Codified Laws § 10-47B-25.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-25.1
Remittance of tax on unblended biodiesel
Status: in_force

The tax imposed on unblended biodiesel pursuant to § 10-47B-9 and not exempted by § 10-47B-19 shall be remitted by the biodiesel producer, supplier, importer, or blender.

Source: SL 2009, ch 56, § 2.
S.D. Codified Laws § 10-59-48 — SD Code / Title 10 / Chapter 59 / Section 10-59-48
Unpaid taxes not subject to disclosure
Status: in_force

No unpaid taxes are subject to disclosure described in § 10-59-46 if:

(1) A written agreement for payment exists without default between the person and the department; or

(2) The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.

Source: SL 2012, ch 75, § 3.
S.D. Codified Laws § 10-6B-15 — SD Code / Title 10 / Chapter 6B / Section 10-6B-15
No denial of reduction because of refund or freeze
Status: in_force

A person who receives a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may not be denied a property tax reduction under this chapter because of the refund or freeze.

Source: SL 1987, ch 86, § 15; SL 2026, ch 37, § 5.
S.D. Codified Laws § 10-46E-8 — SD Code / Title 10 / Chapter 46E / Section 10-46E-8
Application of chapters10-45and10-46
Status: in_force

Where applicable and not inconsistent with this chapter, the provisions of chapters 10-45 and 10-46 , including the exemption, definition, administrative, collection, and enforcement provisions, including penalty and interest, are applicable to the tax imposed by this chapter.

Source: SL 2006, ch 58, § 8.
S.D. Codified Laws § 10-11-76 — SD Code / Title 10 / Chapter 11 / Section 10-11-76
Appeal of consolidated board of equalization's decision
Status: in_force

Any person feeling aggrieved by the decision of the consolidated board of equalization may appeal that decision in the same manner as prescribed in § 10-11-42 for the county board of equalization.

Source: SL 1996, ch 68, § 10A.
S.D. Codified Laws § 10-45D-9 — SD Code / Title 10 / Chapter 45D / Section 10-45D-9
Administration by department
Status: in_force

The tax imposed by § 10-45D-2 shall be collected and administered by the Department of Revenue.

Source: SL 2002, ch 63, § 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 § 10-6C-4 — SD Code / Title 10 / Chapter 6C / Section 10-6C-4
Documentary evidence included with application
Status: in_force

An applicant for a prohibition on the collection of real property taxes under this chapter must include such documentary evidence as the county treasurer deems necessary to assure validity of the claim.

Source: SL 2023, ch 29, § 4.
S.D. Codified Laws § 10-46-28 — SD Code / Title 10 / Chapter 46 / Section 10-46-28
Contents of return--Remittance
Status: in_force

At the time specified in § 10-46-27.1 , the person or retailer shall file with the secretary a return for the preceding reporting period in a form prescribed by the secretary showing the sales price of any tangible personal property, any product transferred electronically, or services sold by the retailer during the preceding reporting period, the use, storage, or consumption of which is subject to the tax imposed by this chapter, and such other information as the secretary deems necessary for the proper administration of this chapter. Each return shall be accompanied by a remittance of the amount of such tax for the period covered by the return.

Source: SL 1939, ch 276, § 11; SDC Supp 1960, § 57.4310; SL 1981, ch 106, § 6; SL 1984, ch 91, § 3; SL 2003, ch 272, § 82; SL 2008, ch 51, § 55; SL 2010, ch 64, § 3.
S.D. Codified Laws § 10-47B-113 — SD Code / Title 10 / Chapter 47B / Section 10-47B-113
Necessary information reported by blender
Status: in_force

The blender report required pursuant to § 10-47B-111 shall contain the following information, if deemed necessary by the secretary:

(1) The number of gallons of any substances blended with motor fuel or special fuel;

(2) A schedule of the names and addresses of all sales of blends in quantities of twenty-five gallons or more;

(3) The number of gallons of biodiesel, the number of gallons of biodiesel blend, and the number of gallons of special fuel used to make a biodiesel blend; and

(4) The number of gallons of unblended biodiesel sold, including the tax exempt sales made to licensed blenders, to licensed suppliers for resale, and to licensed exports for export to a state for which the exporter is specifically licensed to export.

Source: SL 1995, ch 71, § 113; SL 2009, ch 55, § 27; SL 2009, ch 56, § 4.
S.D. Codified Laws § 10-44-4 — SD Code / Title 10 / Chapter 44 / Section 10-44-4
Tax credit for principal office or regional home office
Status: in_force

Any insurer subject to payment of tax provided for in § 10-44-2 , and which has in this state its principal office, or a regional home office as defined in § 10-44-5 , for over one - half the tax year is entitled to the following credits and deductions against such tax:

(1) An amount equal to fifty percent of the tax as determined under § 10-44-2 ; and

(2) An amount equal to ad valorem taxes or payments made in lieu of taxes paid by such insurer, whether direct or in the form of rent, on that proportion of the premises occupied as a principal or regional home office during the year next preceding the filing of its annual tax return.

However, in no event shall such credits and deductions reduce the amount of tax to less than thirty percent of the amount of the tax otherwise payable without the application of the credit provided by this section. Any insurer who qualifies for a credit pursuant to this section shall meet the requirements provided for in § 58-5-93 .

Source: SDC Supp 1960, § 57.35A02 as added by SL 1967, ch 330; SL 1982, ch 110, § 2; SL 2004, ch 92, § 1.
S.D. Codified Laws § 10-6C-5 — SD Code / Title 10 / Chapter 6C / Section 10-6C-5
County treasurer to determine qualification
Status: in_force

The county treasurer shall make the final determination whether an applicant seeking a prohibition on the collection of real property taxes pursuant to this chapter is qualified. A county treasurer shall maintain records showing the property taxes that have been not collected under this chapter.

Source: SL 2023, ch 29, § 5.
S.D. Codified Laws § 10-43-30.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-30.1
Extension of time to file return--Conditions--Interest
Status: in_force

Any taxpayer shall receive an extension of time to file the return required by this chapter to a day not later than six months from the day the return was originally due, if the taxpayer:

(1) Files for an extension of time to file the taxpayer's federal income tax return;

(2) Files a copy of the federal income tax return extension request with the Department of Revenue on or before the day the return was originally due; and

(3) Makes a reasonable estimate of the amount of tax due and pays that amount with or prior to the request for extension of time to file.

If the time for filing the return is extended at the request of the taxpayer, and the amount of tax due exceeds the reasonable estimate paid pursuant to subdivision (3), interest, but not penalty, shall be added to the difference at the same rate as provided for in § 10-59-6 from the time the return was originally due until the additional taxes due are paid.

Source: SL 1987, ch 97; SL 2008, ch 50, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2016, ch 62, § 11.
S.D. Codified Laws § 10-59-29 — SD Code / Title 10 / Chapter 59 / Section 10-59-29
Evaluation of employees or imposition of quotas from revenue amount prohibited
Status: in_force

The amount of revenue collected or assessed by the department may not be used:

(1) To evaluate individual officers or employees; or

(2) To impose or suggest production quotas or goals.

Source: SL 1990, ch 100, § 5.
S.D. Codified Laws § 10-12A-2 — SD Code / Title 10 / Chapter 12A / Section 10-12A-2
Legislative findings--Agreements authorized
Status: in_force

The Legislature finds that the public interest of both Indians and non - Indians is best served by close cooperation between the state government and the Indian tribes. The Legislature finds this cooperation to be especially important in the area of taxation. Accordingly, the department is hereby authorized to enter into tax collection agreements with Indian tribes.

Source: SL 1974, ch 105, § 2; SL 2003, ch 54, § 2.
S.D. Codified Laws § 10-50-76 — SD Code / Title 10 / Chapter 50 / Section 10-50-76
Maintenance of records--Exception
Status: in_force

Each tobacco product manufacturer shall maintain all invoices and documentation of sales and such other information relied upon for the certification for a period of six years, unless otherwise required by law to be maintained for a greater period of time.

Source: SL 2003, ch 74, § 5.
S.D. Codified Laws § 10-50-83 — SD Code / Title 10 / Chapter 50 / Section 10-50-83
Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary
Status: in_force

Any nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families listed or retained in the directory, appoint and continually engage without interruption the services of an agent in the United States to act as agent for the service of process upon whom all process, and any action or proceeding against it concerning or arising out of the enforcement of §§ 10-50-72 to 10-50-92 , inclusive, and chapter 10-50B , may be served in any manner authorized by law. Service under this section constitutes legal and valid service of process on the nonparticipating manufacturer. The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent to, and to the satisfaction of, the secretary.

Source: SL 2003, ch 74, § 12.
S.D. Codified Laws § 10-33A-19 — SD Code / Title 10 / Chapter 33A / Section 10-33A-19
Certain property of telecommunications company exempt from property taxes
Status: in_force

Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other political subdivisions of the state.

Source: SL 2003, ch 58, § 19.
S.D. Codified Laws § 10-47B-52 — SD Code / Title 10 / Chapter 47B / Section 10-47B-52
Exemptions for bulk plant operator delivering fuel into tank wagon
Status: in_force

An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46 , inclusive, and 10-47B-49 to 10-47B-51 , inclusive.

Source: SL 1995, ch 71, § 52; SL 1996, ch 90, § 16.
S.D. Codified Laws § 10-45-14.4 — SD Code / Title 10 / Chapter 45 / Section 10-45-14.4
Packaging and container materials as tax exempt raw material
Status: in_force

Containers, labels, cartons, packing cases, wrapping paper, twine, glue, bags, bottles, shipping cases, wrapping film, strapping, rope, tape, cans, lids, boxes, pads, dividers, stockinettes, casings, and similar articles and receptacles used or consumed by manufacturers, processors, or fabricators are raw material within the meaning of § 10-46-9 and are not subject to sales or use tax.

Source: SL 1982, ch 114.
S.D. Codified Laws § 10-50B-9 — SD Code / Title 10 / Chapter 50B / Section 10-50B-9
Certification of compliance by tobacco product manufacturer--Civil action for non-compliance--Penalties
Status: in_force

Each tobacco product manufacturer that elects to place funds into escrow shall quarterly certify its compliance with § 10-50B-7 to the attorney general. The attorney general may bring a civil action on behalf of the State of South Dakota against any tobacco product manufacturer that fails to place into escrow the funds required. Any tobacco product manufacturer that fails in any quarter to place into escrow the funds required by § 10-50B-7 shall:

(1) Within fifteen days place such funds into escrow as shall bring it into compliance with § 10-50B-7 . The court, upon a finding of a violation of § 10-50B-7 , may impose a civil penalty to be paid to the state general fund in an amount not to exceed five percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed one hundred percent of the original amount improperly withheld from escrow;

(2) In the case of a knowing violation, within fifteen days place such funds into escrow as shall bring it into compliance with § 10-50B-7 . The court, upon a finding of a knowing violation of § 10-50B-7 , may impose a civil penalty to be paid to the state general fund in an amount not to exceed fifteen percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed three hundred percent of the original amount improperly withheld from escrow; and

(3) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary, for a period not to exceed two years.

Source: SL 1999, ch 60, § 9; SL 2010, ch 68, § 2.
S.D. Codified Laws § 10-50C-4 — SD Code / Title 10 / Chapter 50C / Section 10-50C-4
Sale and shipment requirements
Status: in_force

Notwithstanding § 10-50-99 , a cigar shipper may sell and ship cigars to any person in this state who is twenty-one years of age or older. Before shipping the cigars, the cigar shipper shall verify the age of the person placing the order by obtaining a copy of the person's valid age-bearing photo identification document issued by this state, another state, the federal government, or a federally recognized Indian tribe, or by using an age verification service. The cigar shipper shall record the name, address, date of birth, and telephone number of the person placing the order on the order form or other verifiable record. The cigar shipper shall notify the person placing the order that the recipient of the shipment is required to show a valid age-bearing photo identification document issued by this state, another state, the federal government, or a federally recognized Indian tribe, upon delivery.

Source: SL 2021, ch 52, § 4, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-23-9 — SD Code / Title 10 / Chapter 23 / Section 10-23-9
New sale on bidder's failure to pay--Civil action against bidder
Status: in_force

If any person bidding fails to pay the amount due, the treasurer may again offer the tax certificate for sale if the sale has not been closed. If the sale has been closed, the treasurer may again advertise the tax certificate by one notice posted for two weeks on the door of the courthouse. After the additional two week posting, the tax certificate may be sold at public sale or the treasurer may recover the amount by civil action brought in the name of the county in which the sale was held.

Source: SL 1897, ch 28, § 118; RPolC 1903, § 2197; RC 1919, § 6788; SDC 1939, § 57.1104; SL 2018, ch 63, § 86.
S.D. Codified Laws § 10-45-10.4 — SD Code / Title 10 / Chapter 45 / Section 10-45-10.4
Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs
Status: in_force

There are specifically exempted from the provisions of this chapter and the computation of the amount of tax imposed by it, the gross receipts from the handling fee paid by a religious organization recognized as an exempt organization under section 501(c)(3) of the Internal Revenue Code to an approved relief agency recognized as an exempt organization pursuant to § 10-45-10 for the distribution of food which is used for the assistance or relief to the poor, distressed, or underprivileged through a food giveaway program.

Source: SL 2012, ch 68, § 1.
S.D. Codified Laws § 10-6B-5 — SD Code / Title 10 / Chapter 6B / Section 10-6B-5
Survival of right to file claim
Status: in_force

The right to file a claim under this chapter is personal to the claimant, and may not survive his death.

Source: SL 1987, ch 86, § 5.
S.D. Codified Laws § 10-50E-5 — SD Code / Title 10 / Chapter 50E / Section 10-50E-5
License--Duration--Transfer--Application--Requirements
Status: in_force

A license issued under § 10-50E-3 is valid through December thirty-first following the issuance of the license, unless the license is revoked sooner by the secretary pursuant to this chapter. A license is valid if a pending application to renew a license is in the possession of the department and if the pending application is not subject to denial pursuant to § 10-50E-7 .

A license issued under § 10-50E-3 may be transferred.

The transferee shall make an application in the same manner as provided in § 10-50E-3 , and the application must be acted upon in the same manner as an original application.

No transfer of any license to another person may be granted until all taxes incurred by the transferor as a result of the operation of the licensed premises, including municipal and state sales and use taxes, state reemployment assistance or unemployment insurance tax, or any other state tax, are paid or are not delinquent. No transfer of any license to another person may be granted until all property taxes which are the liability of the licensee levied on the licensed premises are paid or are not delinquent.

Source: SL 2026, ch 54, § 5, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-59-10 — SD Code / Title 10 / Chapter 59 / Section 10-59-10
Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond
Status: in_force

If the secretary finds that the assessment or collection of any tax is jeopardized by delay, he may immediately make an assessment of the estimated tax, penalty, or interest and demand payment from the taxpayer. If the payment is not made, a lien may be filed and a distress warrant issued. The secretary may accept a bond from the taxpayer to satisfy collection until the amount of tax, penalty, or interest legally due is determined and paid.

Source: SL 1986, ch 111, § 10.
S.D. Codified Laws § 10-27-4 — SD Code / Title 10 / Chapter 27 / Section 10-27-4
Dismissal of action on failure by plaintiff to deposit amount tendered
Status: in_force

If such deposit is not made by the party seeking the relief within ten days after service and filing an acceptance of the same by any party, the action shall be dismissed upon the merits with costs to the party seeking relief.

Source: SL 1901, ch 56, § 1; RPolC 1903, § 2214; SL 1903, ch 70; RC 1919, § 6825; SDC 1939, § 57.0902.
S.D. Codified Laws § 10-21-7.4 — SD Code / Title 10 / Chapter 21 / Section 10-21-7.4
Receipt for payments
Status: in_force

The treasurer is not required to provide a tax receipt pursuant to § 10-21-14 for each tax payment made monthly pursuant to §§ 10-21-7.1 to 10-21-7.3 , inclusive. The treasurer may provide a receipt for taxes paid for an entire year once paid in full. The treasurer shall provide a receipt if requested by any person who has paid taxes for an entire year in full.

Source: SL 1995, ch 63, § 5; SL 1998, ch 63, § 2; SL 2018, ch 63, § 11.
S.D. Codified Laws § 10-4-44 — SD Code / Title 10 / Chapter 4 / Section 10-4-44
Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption
Status: in_force

For renewable energy facilities with less than five megawatts of nameplate capacity, all real property used or constructed for the purpose of producing electricity using a renewable resource as an energy source is classified for tax purposes as renewable energy property and shall be assessed and taxed in the same manner as other real property and shall be locally assessed by the county director of equalization pursuant to § 10-3-16 . For the purposes of §§ 10-4-42 to 10-4-45 , inclusive, the first fifty thousand dollars of the assessed value of the renewable energy property or seventy percent of the assessed value of the renewable energy property, whichever is greater, is exempt from the real property tax. However, for geothermal renewable energy facilities that produce energy, but not electricity, this exemption is limited to the first four continuous years for residential geothermal renewable energy facilities and the first three continuous years for commercial geothermal renewable energy facilities.

Source: SL 2010, ch 47, § 3.
S.D. Codified Laws § 10-45-72 — SD Code / Title 10 / Chapter 45 / Section 10-45-72
Inapplicability of tax
Status: in_force

The tax imposed by § 10-45-71 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution.

Source: SL 1996, ch 83, § 5; SL 2004, ch 94, § 3.
S.D. Codified Laws § 10-4-9.5 — SD Code / Title 10 / Chapter 4 / Section 10-4-9.5
Continuum of care defined--Additional health care
Status: in_force

For the purposes of § 10-4-9.4 , the term, continuum of care, means the ability of a licensed health care facility to provide living accommodations to any resident living in a congregate housing facility owned by such health care facility. If the resident requires additional health care services, the health care facility shall have sufficient facilities to permit residents to move into another level of care. This section does not require such health care facility to necessarily offer services normally provided by a hospital.

Source: SL 2004, ch 81, § 3.
S.D. Codified Laws § 10-21-36 — SD Code / Title 10 / Chapter 21 / Section 10-21-36
Manufactured home on site for certain short time period exempt from taxes
Status: in_force

If a manufactured home is purchased or moved to a specific site after November first and the manufactured home is moved, sold, transferred, or reassigned before November first in the following year, no property taxes are due. The county treasurer shall issue an affidavit stating that no taxes are due.

Source: SL 1999, ch 45, § 1; SDCL 10-6-70 .
S.D. Codified Laws § 10-47B-170 — SD Code / Title 10 / Chapter 47B / Section 10-47B-170
Information required in report of liquid petroleum gas and natural gas vendors
Status: in_force

The vendors shall report pursuant to § 10-47B-168 :

(1) The number of gallons of liquid petroleum gas sold upon which fuel tax was charged;

(2) The number of gallons of liquid petroleum gas sold upon which sales tax was charged;

(3) The number of gallons of compressed natural gas sold upon which fuel tax was charged. Compressed natural gas sold for use in motor vehicles shall be metered separately from other sales; and

(4) The number of gallons of liquid natural gas sold upon which fuel tax was charged. Liquid natural gas sold for use in motor vehicles shall be metered separately from other sales.

Source: SL 1995, ch 71, § 167; SL 2014, ch 64, § 12.
S.D. Codified Laws § 10-64-5 — SD Code / Title 10 / Chapter 64 / Section 10-64-5
Appeal to Supreme Court
Status: in_force

Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible.

Source: SL 2016, ch 70, § 4, eff. May 1, 2016.
S.D. Codified Laws § 10-39-54 — SD Code / Title 10 / Chapter 39 / Section 10-39-54
Distribution of proceeds
Status: in_force

All taxes, interest and penalties imposed and collected by the secretary of revenue under this chapter must be distributed as follows:

(1) For persons severing precious metals that were in business in the state prior to January 1, 1981, all revenues collected must be deposited in the state treasury and credited to the general fund;

(2) For persons permitted on or after January 1, 1981, but before July 1, 2026, for the purpose of severing precious metals, eighty percent of the revenues collected must be deposited in the state treasury and credited to the general fund, while the remaining twenty percent must be remitted by the secretary of the department to the treasurer of the county in which the precious metals were severed. When the county has received a total of one million dollars attributable to any person subject to the tax, all future revenues attributable to that person must be deposited in the state treasury and credited to the general fund. No merger, consolidation or acquisition of a person subject to §§ 10-39-54 to 10-39-54.4 , inclusive, by another such person, limits the share of revenue due to the county from the person; and

(3) For persons permitted on or after July 1, 2026, for the purpose of severing precious metals, eighty percent of the revenues collected must be deposited in the state treasury and credited to the general fund, while the remaining twenty percent must be remitted by the secretary of the department to the treasurer of the county in which the precious metals were severed. No merger, consolidation or acquisition of a person subject to §§ 10-39-54 to 10-39-54.4 , inclusive, by another such person limits the share of revenue due to the county from the person.

Any revenues attributed to the severance of precious metals from lands owned or controlled by this state must be deposited in the common school permanent fund.

Source: SL 1981, ch 95, § 13; SL 1988, ch 101, § 1; SL 1993, ch 53, § 20; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 50, § 1.
S.D. Codified Laws § 10-22-27 — SD Code / Title 10 / Chapter 22 / Section 10-22-27
Surplus returned to owner--Deposit in county general fund if owner cannot be found
Status: in_force

Any surplus remaining after paying the taxes, penalty, interest, and other costs, shall be returned to the owner. If the owner cannot be found within one year, the surplus shall be deposited in the county general fund.

Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 57.
S.D. Codified Laws § 10-47B-149.2 — SD Code / Title 10 / Chapter 47B / Section 10-47B-149.2
Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses
Status: in_force

The Legislature finds, based on historical data, that one million four hundred ten thousand dollars represents the amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses. The Legislature further finds that these funds should be utilized in a manner which benefits agriculture and the citizens of the state.

Source: SL 2011, ch 61, § 7.
S.D. Codified Laws § 10-46B-3 — SD Code / Title 10 / Chapter 46B / Section 10-46B-3
Total contract price as basis of tax
Status: in_force

The tax imposed by this chapter shall apply to the total contract price including all labor and materials.

Source: SL 1979, ch 84, § 12E; SL 1980, ch 100, § 3; SDCL Supp, § 10-46A-3 .
S.D. Codified Laws § 10-45-114 — SD Code / Title 10 / Chapter 45 / Section 10-45-114
Exemption--Coaches
Status: in_force

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

Source: SL 2022, ch 33, § 1; SL 2024, ch 39, § 5.
S.D. Codified Laws § 10-28-6 — SD Code / Title 10 / Chapter 28 / Section 10-28-6
Annual list of warehousemen and other occupants of railroad property--Contents
Status: in_force

The Department of Revenue is required, on or before the first day of July of each year, to make a list of all public warehouses, retail coal dealers, lumber dealers, or other occupant of sites upon the right-of-way, depot grounds, or warehouse lots of any railroad company in this state, which list so certified shall show the name of the railroad company, the municipality where such sites are located, the description and area of each individual site, also the value thereof as returned by the railroad company upon whose right-of-way such site is located.

Source: SDC 1939, §§ 57.1303, 60.0503; 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 § 10-22-12 — SD Code / Title 10 / Chapter 22 / Section 10-22-12
Failure of sheriff to execute distress warrant as nonfeasance in office
Status: in_force

The sheriff shall, upon receipt of any distress warrant from the treasurer showing delinquent mobile home taxes or taxes on a building on a leased site, immediately proceed with due diligence to collect all taxes shown by each distress warrant to be delinquent in accordance with the provisions of §§ 10-22-14 to 10-22-27 , inclusive. The failure of the sheriff to proceed constitutes nonfeasance in office and subjects the sheriff to removal from office in the manner provided in § 10-22-13 .

Source: SL 1939, ch 285, § 1; SDC Supp 1960, § 57.10 16-1 ; SL 1992, ch 80, § 182; SL 2018, ch 63, § 42.
S.D. Codified Laws § 10-56-21 — SD Code / Title 10 / Chapter 56 / Section 10-56-21
Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts
Status: in_force

Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled to it.

Source: SL 1982, ch 107, § 21; SL 2008, ch 37, § 126.
S.D. Codified Laws § 10-45-10.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-10.3
Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application
Status: in_force

There is exempted from the provisions of this chapter and from the computation of the tax imposed by it, freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into a foreign trade zone. For the purposes of this section, stocks of merchandise is personal property which is held primarily for sale and not subject to annual depreciation. However, the exemption only applies if written evidence of the contract of sale is retained, and such contract indicates that the merchandise is 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 1988, ch 109, § 1; SL 2001, ch 56, § 2; SL 2004, ch 93, § 1.
S.D. Codified Laws § 10-37-13 — SD Code / Title 10 / Chapter 37 / Section 10-37-13
Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property
Status: in_force

The Department of Revenue shall determine the true and actual value of the pipeline referred to in § 10-37-12 in each taxing district of the state and shall transmit to the county auditor of each county through or into which each pipeline extends a statement showing the assessed value of said pipeline in each of the taxing districts of said county, equalized on a uniform basis with the assessments of real estate in said county; and said property shall then be taxed in the same manner as provided in § 10-37-10 for the property of pipeline companies.

Source: SL 1947, ch 413, § 12; SDC Supp 1960, § 57.19A12; 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 § 10-59-31 — SD Code / Title 10 / Chapter 59 / Section 10-59-31
Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort
Status: in_force

The secretary may reduce or abate the taxes, interest, and penalty relating to certain transactions in cases where the taxpayer can show that there is bona fide misunderstanding of the application of the taxes to the transactions, and that the taxpayer made a good faith effort to determine the taxability of the transactions through communications with the department.

Source: SL 1990, ch 100, § 7; SL 2014, ch 66, § 1.
S.D. Codified Laws § 10-4-2.3 — SD Code / Title 10 / Chapter 4 / Section 10-4-2.3
Portable livestock shelters not real property
Status: in_force

Real property as defined in § 10-4-2 does not include portable livestock shelters.

Source: SL 1993, ch 78.
S.D. Codified Laws § 10-50-100 — SD Code / Title 10 / Chapter 50 / Section 10-50-100
Injunction for actual or threatened violation
Status: in_force

The attorney general may seek an injunction to restrain a threatened or actual violation of § 10-50-99 .

Source: SL 2009, ch 58, § 9.
S.D. Codified Laws § 10-50-46 — SD Code / Title 10 / Chapter 50 / Section 10-50-46
Application for hearing by secretary--Notice of grant or denial of hearing
Status: in_force

Any person aggrieved by any action under this chapter of the secretary of revenue or his authorized agent for which hearing is not elsewhere provided may apply to the secretary, in writing, within ten days after the notice of such action is delivered or mailed to him, for a hearing, setting forth the reasons why such hearing should be granted and the manner of relief sought. The secretary shall promptly consider each such application and may grant or deny the hearing requested. If the hearing be denied, the applicant shall be notified thereof forthwith; if it be granted, the secretary shall notify the applicant of the time and place fixed for such hearing.

Source: SDC 1939, § 57.3916; SL 1951, ch 452, § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-35-14 — SD Code / Title 10 / Chapter 35 / Section 10-35-14
Map of lines filed with county auditor--Use in allocating valuation to taxing districts
Status: in_force

Every light and power, heating, water, natural or artificial gas company shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly the location of its line or lines in such county and giving the length of the same in each governmental subdivision thereof and the same shall be used by the county commissioners in determining the length of line and valuation in each township or lesser taxing district, as provided for in § 10-35-13 .

Source: SL 1929, ch 247, § 7; SDC 1939, § 57.1907.
S.D. Codified Laws § 10-35-1.2 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.2
Generating property of rural electric companies subject to tax
Status: in_force

All property, real and personal, used or intended for use by a rural electric company as defined by § 10-36-1 for the generation of electricity excluding transmission or distribution facilities shall be taxed and administered in the manner provided for in this chapter.

Source: SL 1981, ch 94, § 5.
S.D. Codified Laws § 10-37-6 — SD Code / Title 10 / Chapter 37 / Section 10-37-6
Accounting rules prescribed by department
Status: in_force

The secretary of revenue may promulgate rules concerning the keeping of accounts by the pipeline companies doing business or having property in this state to ensure the accurate division of the accounts and the information to be reported and uniformity in reporting to the Department of Revenue.

Source: SL 1947, ch 413, § 5; SDC Supp 1960, § 57.19A05; SL 1987, ch 82, § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-32 — SD Code / Title 10 / Chapter 47B / Section 10-47B-32
Delayed payment of tax by wholesale distributor or retail dealer
Status: in_force

A wholesale distributor or retail dealer who purchases fuel from a licensed supplier or out-of-state supplier may delay the payment of an amount equal to the tax and the tank inspection fee as defined in § 34A-13-22 required to be paid by the supplier or out-of-state supplier on the fuel removed from a terminal at the rack by the wholesale distributor or retail dealer or their shipper until the twenty-second day of the month in which the tax is due and payable by the supplier. The supplier or out-of-state supplier may not require payment prior to that date.

Source: SL 1995, ch 71, § 32; SL 1996, ch 90, § 7A; SL 2017, ch 65, § 21.
S.D. Codified Laws § 10-45A-2 — SD Code / Title 10 / Chapter 45A / Section 10-45A-2
Refund of sales and service tax to elderly and disabled persons
Status: in_force

Any person sixty-five years of age or older prior to January first in the year for which a claim for refund is made, and any disabled person as defined in subdivision 10-45A-1(2), and resident of this state for that entire calendar year, shall be reimbursed and repaid as a refund for retail sales and service taxes paid, within sixty days after the deadline, as prescribed in § 10-45A-8 , for the filing of a claim with the secretary of the Department of Revenue, according to the schedule in §§ 10-45A-5 to 10-45A-7 , inclusive.

Source: SL 1974, ch 89, § 2; SL 1975, ch 106, § 1; SL 1989, ch 93, § 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 § 10-6C-1 — SD Code / Title 10 / Chapter 6C / Section 10-6C-1
Definitions
Status: in_force

Terms as used in this act mean:

(1) "Base year," for those heads of households who reached seventy years of age in or prior to 1994, the base year is 1994. For those heads of households who reach seventy years of age subsequent to 1994, the base year is the year in which they reach the age of seventy. In the case of a surviving spouse, the base year is the year that would have been the base year of the deceased spouse;

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

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

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

(5) "Secretary," the secretary of the Department of Revenue;

(6) "Single-family dwelling," a house, condominium apartment, or manufactured home as defined in § 32-3-1 that 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) "Surviving spouse," the spouse of a deceased head of household who has not remarried.

Source: SL 2023, ch 29, § 1.
S.D. Codified Laws § 10-45-1.13 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.13
De minimis defined
Status: in_force

For the purposes of § 10-45-1.12 , the term, de minimis, means the retailer's purchase price or gross receipts of the taxable products is ten percent or less of the total purchase price or gross receipts of the bundled products. A retailer shall use either the purchase price or the gross receipts of the products to determine if the taxable products are de minimis. No retailer may use a combination of the purchase price and gross receipts of the products to determine if the taxable products are de minimis. A retailer shall use the full term of a service contract to determine if the taxable products are de minimis.

Source: SL 2007, ch 58, § 6.
S.D. Codified Laws § 10-43-34 — SD Code / Title 10 / Chapter 43 / Section 10-43-34
Final return on dissolution
Status: in_force

Before a corporation may be dissolved and its assets distributed, the corporation shall make a return for any settlement of the tax for any income earned in the income year up to its final date of dissolution.

Source: SL 1935, ch 205, § 15; SDC 1939, § 57.2713; SL 2008, ch 37, § 103; SL 2016, ch 62, § 14.
S.D. Codified Laws § 10-46-50 — SD Code / Title 10 / Chapter 46 / Section 10-46-50
Floor laying service subject to tax
Status: in_force

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

Source: SL 1991, ch 108, § 6.
S.D. Codified Laws § 10-46-15.6 — SD Code / Title 10 / Chapter 46 / Section 10-46-15.6
Exemption of prescribed medical equipment or prosthetic devices used by humans
Status: in_force

The use in this state of durable medical equipment, mobility enhancing equipment, and prosthetic devices as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the durable medical equipment, mobility enhancing equipment, and prosthetic devices are prescribed by prescription by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist, is specifically exempt from the tax imposed by this chapter.

Source: SL 2003, ch 61, § 15; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-52-22 — SD Code / Title 10 / Chapter 52 / Section 10-52-22
Capital improvement tax--Special municipal fund
Status: in_force

All moneys collected from the tax imposed pursuant to § 10-52-19 and distributed to a municipality must be deposited into a special capital outlay fund of the municipality to be used only for purposes set forth in § 10-52-23 .

Source: SL 2026, ch 34, § 6.
S.D. Codified Laws § 10-28-7 — SD Code / Title 10 / Chapter 28 / Section 10-28-7
Time of annual assessment of operating property--Separation of main lines, branches and sidetracks
Status: in_force

The secretary of revenue shall assess the operating property of railroads on the seventh day of July and if the seventh day of July falls on Sunday or on a legal holiday, then the following day, each year. The ownership and valuation of the assessment shall be as of January first each year, and shall be made upon the main line or lines and branches thereof and all sidetracks outside the limits of cities and incorporated towns within the state, separately.

Source: SDC 1939, § 57.1305; SL 1992, ch 60, § 2; SL 1996, ch 77, § 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 § 10-46-2.7 — SD Code / Title 10 / Chapter 46 / Section 10-46-2.7
Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception
Status: in_force

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

Source: SL 2003, ch 62, § 2.
S.D. Codified Laws § 10-45D-3 — SD Code / Title 10 / Chapter 45D / Section 10-45D-3
Tax revenue to be deposited in tourism promotion fund
Status: in_force

The revenue from the tax imposed by § 10-45D-2 shall be deposited in the tourism promotion fund created in § 1-52-17 .

Source: SL 2002, ch 63, § 3.
S.D. Codified Laws § 10-5-1 — SD Code / Title 10 / Chapter 5 / Section 10-5-1
Real estate assessed where situated
Status: in_force

Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated.

Source: SDC 1939, § 57.0323; SL 1989, ch 82, § 41.
S.D. Codified Laws § 10-47B-131.2 — SD Code / Title 10 / Chapter 47B / Section 10-47B-131.2
Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law
Status: in_force

A consumer of motor fuel or undyed special fuel may apply for and obtain a refund of fuel taxes imposed and paid to this state, if a state or federal court of final appeals finds that taxation of the purchase or use of the fuel is preempted by federal law or unconstitutional. If applicable, the claim shall be supported by fuel purchase invoices, odometer readings, log books and calculated on an average mile per gallon basis.

Source: SL 1996, ch 90, § 36.
S.D. Codified Laws § 10-52B-4 — SD Code / Title 10 / Chapter 52B / Section 10-52B-4
Ordinance to impose tax--Contents
Status: in_force

To impose a gross receipts tax pursuant to § 10-52B-1 , the governing body of a county shall adopt an ordinance pursuant to chapter 7-18A . The ordinance must specify the governing body will provide property tax relief on the county property tax levy to all property classified as owner-occupied, as defined in § 10-13-39 , in the county and must direct the creation of the property tax reduction fund to be administered in accordance with this chapter.

Source: SL 2026, ch 55, § 8.
S.D. Codified Laws § 10-47B-2 — SD Code / Title 10 / Chapter 47B / Section 10-47B-2
Promulgation of rules
Status: in_force

The secretary may promulgate rules pursuant to chapter 1-26 concerning the requirements for taxpayer licensing, bonding, auditing, recordkeeping, forms and procedures, reporting and payment, enforcement and collection, deductions, refunds, credits and reimbursements, tax paid and tax unpaid purchases of fuel, and the application of tax and exemptions. These rules may address interstate fuel taxation agreements, exchange of information, ethyl alcohol production and production payments, or fuel tax refund programs. All fuel tax administrative rules promulgated prior to the implementation of this chapter are hereby repealed.

Source: SL 1995, ch 71, § 2.
S.D. Codified Laws § 10-46-46 — SD Code / Title 10 / Chapter 46 / Section 10-46-46
Restoration of revoked sales tax permit
Status: in_force

The secretary of revenue shall also have the power to restore such licenses after such revocation in his discretion.

Source: SL 1939, ch 276, § 19; SDC Supp 1960, § 57.4316; 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-1.1 — SD Code / Title 10 / Chapter 39A / Section 10-39A-1.1
Definition of terms
Status: in_force

Terms used in this chapter mean:

(1) "Energy minerals," any mineral fuel including coal, lignite, petroleum, oil, natural gas, uranium, and thorium and any combination of minerals used in the production of energy;

(2) "Market value," the price at which the property would change hands between a willing buyer and willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the facts;

(3) "Operator," a person who directly or physically severs minerals from the land;

(4) "Owner of interest" or "owner," an owner of a landowner's royalty, of an overriding royalty, or of profits and working interests, or any combination thereof. The term does not include an owner of federal, state, or local governmental royalty interest;

(5) "Sale price," the total consideration received in exchange for energy minerals;

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

(7) "Severing," the mining, extracting, or producing of any energy minerals in South Dakota;

(8) "Severor," a person engaging in the business of severing energy minerals that the person owns or a person who is the owner of energy minerals and has another person performing the severing of such energy minerals, except that the term does not include the State of South Dakota or its political subdivisions.

Source: SL 1978, ch 81, § 2; SL 1979, ch 78, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 95; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-131.3 — SD Code / Title 10 / Chapter 47B / Section 10-47B-131.3
Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel
Status: in_force

Any person who holds a license in accordance with the provision of this chapter may apply for a credit or refund of fuel taxes imposed and paid to this state for undyed special fuel purchased and used in a nontaxable manner if it has been determined by the secretary that a shortage of dyed special fuel existed at the time of the sale. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer tried to obtain dyed special fuel from the dealer's supplier but was unable to obtain the fuel because of a lack of dyed special fuel available at the time.

Source: SL 2008, ch 56, § 1.
S.D. Codified Laws § 10-45-21 — SD Code / Title 10 / Chapter 45 / Section 10-45-21
Tax additional to other occupation and privilege taxes
Status: in_force

The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter.

Source: SL 1935, ch 205, § 44; SDC 1939, § 57.3102.
S.D. Codified Laws § 10-45-2.7 — SD Code / Title 10 / Chapter 45 / Section 10-45-2.7
Retailers processing orders electronically
Status: in_force

The processing of orders electronically, including facsimile, telephone, the internet, or other electronic ordering process, does not relieve a retailer of responsibility for collection of the tax from the purchaser if the retailer is doing business in this state pursuant to §§ 10-45-2.5 to 10-45-2.9 , inclusive.

Source: SL 2011, ch 56, § 3.
S.D. Codified Laws § 10-46B-10 — SD Code / Title 10 / Chapter 46B / Section 10-46B-10
Contracts and bills--Excise and use taxes as separate line item--Collection
Status: in_force

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

Source: SL 1980, ch 100, § 10; SDCL Supp, § 10-46A-12; SL 1988, ch 120, § 2; SL 2026, ch 55, § 3.
S.D. Codified Laws § 10-28-23 — SD Code / Title 10 / Chapter 28 / Section 10-28-23
Collection of delinquent railroad taxes
Status: in_force

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

Source: SL 1915, ch 100, § 11; RC 1919, § 6606; SDC 1939, § 57.1311.
S.D. Codified Laws § 10-24-3 — SD Code / Title 10 / Chapter 24 / Section 10-24-3
Time allowed for redemption by persons under disability--Right to partition preserved
Status: in_force

Any person adjudged incompetent may redeem a tax certificate belonging to the person and sold for taxes, within one year after the person is adjudged competent. Any minor may redeem a tax certificate belonging to the minor and sold for taxes, within one year after the minor reaches the age of eighteen. Nothing in this section prevents partition proceedings according to law as to any tax certificate, by the tax deed holder or the holder's successor to a tax certificate in which any minor or any person under disability may have any interest.

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, § 47; SL 2018, ch 63, § 112.
S.D. Codified Laws § 10-50E-10 — SD Code / Title 10 / Chapter 50E / Section 10-50E-10
Recordkeeping requirements--Promulgation of rules--Contents--Retention period--Available upon request--Unintentional error--Vending machines
Status: in_force

A licensee shall keep complete records of all nicotine products held in the licensee's inventory and all nicotine products sold by the licensee, in a manner set forth in rules promulgated by the secretary pursuant to chapter 1-26 .

The records must include information detailing the name, source, origin, manufacturer, and address of the person supplying, and a copy of the purchase invoice, of the nicotine products in the licensee's inventory.

The licensee shall preserve the records for three years.

If the records are not stored at the licensee's place of business, the licensee must, upon request of the secretary, make the records available, in electronic form, within five business days.

If the secretary determines that a licensee committed an unintentional error in the record-keeping requirements of this section, the error does not constitute a violation for purposes of §§ 10-50E-12 and 10-50E-13 .

Nicotine products sold from, or contained in, a vending machine are inventory of the licensed retailer, and are not the inventory of the establishment within which the vending machine is placed. The requirements of this section apply only to the retailer, and may be maintained at the retailer’s principal location.

The establishment within which the vending machine is placed is not subject to the requirements of this section, but must allow access to the vending machine for purposes of compliance with this chapter.

Source: SL 2026, ch 54, § 10, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-1-28.1 — SD Code / Title 10 / Chapter 1 / Section 10-1-28.1
Confidentiality of return information--Definition of terms
Status: in_force

Terms used in §§ 10-1-28.1 to 10-1-28.5 , inclusive, mean:

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

(2) "Return information," any information collected, prepared or received by the department which relates to a return, including the nature or amount of a taxpayer's income, receipts, deductions, net worth, tax liability, or deficiencies, or any part of any written determination or background file documents relating to such information. The term does not include data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer;

(3) "Returns," all tax returns, tax reports or claims for refund which are filed with the Department of Revenue, except those returns or claims for refund filed under the provisions of chapters 10-28 to 10-38 , inclusive;

(4) "Secretary," the secretary of the Department of Revenue.

Source: SL 1978, ch 70, § 1; SL 1993, 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 § 10-45-1.9 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.9
Bundled transaction defined
Status: in_force

For the purposes of this chapter, the term, bundled transaction, means the retail sale of two or more distinct and identifiable products sold for one nonitemized price.

Source: SL 2007, ch 58, § 2.
S.D. Codified Laws § 10-36-6 — SD Code / Title 10 / Chapter 36 / Section 10-36-6
Tax levied on electric energy delivered--Credit
Status: in_force

There is levied on each company subject to §§ 10-36-1 and 10-36-2 , as of May first of each year, a tax of $0.0016 per kilowatt hour of retail electric energy and a tax of $0.0008 per kilowatt hour of wholesale electric energy delivered to its customer within the State of South Dakota during the preceding calendar year.

Each company taxed pursuant to this section shall receive a credit against the taxes due and payable under this section if it has contracted jointly or severally for the use of property in this state owned, held under lease, or otherwise by a light or power company defined in § 10-35-2 , a consumer power district organized pursuant to chapter 49-35 , or a municipal power agency organized pursuant to chapter 9-41A if the property is assessed for taxation pursuant to chapter 10-35 , subject to an excise tax as provided in § 49-37-13 , or taxed as provided in § 9-41A-36 . A company taxed pursuant to this section may deduct as a credit from the taxes to be paid under this section, that portion of the taxes included in the payments by the company to such organizations for the use of the property described in the contract.

Source: SL 1941, ch 363, § 3; SDC Supp 1960, § 57.19B03; SL 1987, ch 92, § 2; SL 1994, ch 88; SL 2012, ch 66, § 1.
S.D. Codified Laws § 10-23-14 — SD Code / Title 10 / Chapter 23 / Section 10-23-14
Mistaken or wrongful sale of tax certificate--Refund to purchaser
Status: in_force

If a tax certificate is sold by mistake or wrongful act of the treasurer, the county shall refund the purchaser, the purchaser's heirs, assigns, or personal representatives the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest at the Category A rate of interest as established in § 54-3-16 from the date of the payment. The refund shall continue until paid or until notice is served by the treasurer, either personally or by registered or certified mail, upon the purchaser, the purchaser's heirs, assigns, or personal representatives, demanding that the tax certificate be surrendered for cancellation.

Source: SL 1897, ch 28, § 123; RPolC 1903, § 2202; SL 1909, ch 129; RC 1919, § 6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, § 57.1113; SL 1983, ch 28, § 25; SL 1984, ch 319, § 9; SL 2018, ch 63, § 91.
S.D. Codified Laws § 10-39A-19 — SD Code / Title 10 / Chapter 39A / Section 10-39A-19
Inspection of books and records--Authority of county commissioner--Violation as misdemeanor
Status: in_force

The board of county commissioners of the affected county may inspect or examine any books, waybills, inventories, correspondence, and memoranda relating to or used in the transaction of the business of a person subject to the tax imposed by this chapter and severing energy minerals within that county. It is a Class 1 misdemeanor for any person having charge, control, or possession of those papers, books, or records to neglect or refuse the board full and free access to any books, papers, or records that it requires pursuant to this section.

Source: SL 1982, ch 100, § 4A.
S.D. Codified Laws § 10-38-13 — SD Code / Title 10 / Chapter 38 / Section 10-38-13
Defenses in action for collection of taxes--Reassessment ordered by court
Status: in_force

The defendant may set up by way of answer any defense which it may have to the collection of such taxes. If the defendant claims the tax to be void, the court must in the action ascertain the just amount of the taxes due for the year it is claimed the taxes are delinquent, and if, in its opinion, the assessment or any subsequent proceeding has been rendered void or voidable by the omission or commission of any act required or prohibited, the court shall order it reassessed by the Department of Revenue, and shall thereupon render judgment for the just amount of taxes due from the defendant for that year or years.

Source: SDC 1939, § 57.2001; 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 § 10-52-2.10 — SD Code / Title 10 / Chapter 52 / Section 10-52-2.10
Issuance of municipal non-ad valorem tax revenue bonds
Status: in_force

Any incorporated municipality imposing a non - ad valorem tax in accordance with § 10-52-2 may issue municipal non - ad valorem tax revenue bonds pursuant to this section and chapter 6-8B in anticipation of the collection of the taxes. The bonds shall be payable solely from the collections of the taxes imposed by the municipality under § 10-52-2 , as determined by the governing body. The governing body shall, in the resolution or ordinance authorizing the bonds, agree that it will continue to impose and collect the taxes so long as the bonds are outstanding. The governing body shall also pledge so much of the collections of the taxes as may be necessary to pay the principal premium and interest on the bonds and to maintain any debt service reserve established for the bonds. For bonds issued prior to January 1, 2004, the proceeds of the bonds may be used for land acquisition, the funding of public ambulances and medical emergency response vehicles, public hospitals or nonprofit hospitals with fifty or fewer licensed beds and other public health care facilities or nonprofit health care facilities with fifty or fewer licensed beds, capital asset acquisition and capital improvements, to establish a debt service reserve fund for the bonds and to pay not more than one year's capitalized interest on the bonds.

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

Source: SL 1987, ch 113; SL 1990, ch 98; SL 1991, ch 111, § 2; SL 2002, ch 64, § 38; SL 2003, ch 61, § 18.
S.D. Codified Laws § 10-64-3 — SD Code / Title 10 / Chapter 64 / Section 10-64-3
Declaratory judgment action against out-of-state seller
Status: in_force

Notwithstanding any other provision of law, and whether or not the state initiates an audit or other tax collection procedure, the state may bring a declaratory judgment action under chapter 21-24 in any circuit court against any person the state believes meets the criteria of § 10-64-2 to establish that the obligation to remit sales tax is applicable and valid under state and federal law. The circuit court shall act on this declaratory judgment action as expeditiously as possible and this action shall proceed with priority over any other action presenting the same question in any other venue.

In this action, the court shall presume that the matter may be fully resolved through a motion to dismiss or a motion for summary judgment. However, if these motions do not resolve the action, any discovery allowed by the court may not exceed the provisions of subdivisions 15-6-73(2) and (4).

The provisions of § 10-59-34 , along with any other provisions authorizing attorney's fees, do not apply to any action brought pursuant to this chapter or any appeal from any action brought pursuant to this chapter.

No declaratory judgment action may be initiated pursuant to this section or this chapter at any time after September 12, 2018.

Source: SL 2016, ch 70, § 2, eff. May 1, 2016; SL 2018 (SS), ch 2, § 2, eff. Sept. 12, 2018.
S.D. Codified Laws § 10-3-15 — SD Code / Title 10 / Chapter 3 / Section 10-3-15
Facilities and supplies furnished to county director and municipal deputy
Status: in_force

The board of county commissioners of each county in this state shall furnish to the director of equalization of said county, an office, all necessary furniture, equipment, fixtures, and supplies, including heat, light, stationery, books, maps, assessment rolls, and such material as may be necessary for the proper discharge of the duties of his office. A municipally appointed deputy shall be furnished with necessary like items by the governing body of the respective first or second class municipality.

Source: SL 1957, ch 477, § 6; SDC Supp 1960, § 57.03A06; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-6-111 — SD Code / Title 10 / Chapter 6 / Section 10-6-111
Agricultural land taxed without regard to zoning
Status: in_force

Any land classified as agricultural land pursuant to § 10-6-112 shall be taxed as agricultural land without regard to its zoning classification. If any portion of the land is sold or otherwise converted to a principal use other than agricultural, then it shall be classified and taxed accordingly.

Source: SL 1974, ch 90; SDCL § 10-6-31.1; SL 2021, ch 44, §§ 11, 44.
S.D. Codified Laws § 10-50B-11.1 — SD Code / Title 10 / Chapter 50B / Section 10-50B-11.1
Code provisions governing investment in education enhancement trust fund
Status: in_force

The investment of moneys in the education enhancement trust fund as provided in S.D. Const., Art. XII, § 6 is not restricted by the provisions of § 4-5-26 , but is governed by the provisions of § 4-5-27 .

Source: SL 2001, ch 152, § 6.
S.D. Codified Laws § 10-23-27 — SD Code / Title 10 / Chapter 23 / Section 10-23-27
Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county
Status: in_force

All taxes subsequently accruing against the real property, or that were unpaid at the time of the tax certificate sale and a lien on the real property but not included in the bid, is considered as a subsequent tax. Before the county can make an assignment of the interest in and rights to the real property, or before an assignment of the tax certificate of the sale is made, all taxes shall be paid in full, including the amount for which the tax certificate was bid off.

Source: SL 1901, ch 46, § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63, § 104.
S.D. Codified Laws § 10-52-21 — SD Code / Title 10 / Chapter 52 / Section 10-52-21
Capital improvement tax--Referendum election--Notification and ballots--Vote requirement
Status: in_force

To the extent applicable, the administration and notification of an election for the imposition of a tax pursuant to § 10-52-19 must adhere to the provisions of §§ 6-8B-4 and 6-8B-5 governing a bond election.

The tax may only be imposed if it is supported by at least sixty percent of the voters of the municipality voting on the question.

Source: SL 2026, ch 34, § 5.
S.D. Codified Laws § 10-43-25.3 — SD Code / Title 10 / Chapter 43 / Section 10-43-25.3
Fees, commissions, service charges, and other receipts included in numerator
Status: in_force

Fees, other than those described in § 10-43-25.2 , commissions, service charges, and other receipts from the rendering of financial or fiduciary services shall be included in the numerator specified in § 10-43-25.1 if the service is principally performed in South Dakota unless the fees, commissions, service charges, and other receipts are affiliated service income as provided in § 10-43-25.8 .

Source: SL 1977, ch 96, § 13; SL 1996, ch 80, § 1; SL 2014, ch 61, § 7, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-21-38 — SD Code / Title 10 / Chapter 21 / Section 10-21-38
Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full
Status: in_force

If a manufactured home has been assessed as real property and taxes are payable and the owner of the manufactured home plans to move or destroy the manufactured home before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro rata basis. If the taxes are paid in full, the county treasurer shall issue an affidavit stating that the current year's taxes are paid. If the manufactured home has been destroyed, the owner shall submit a landfill ticket or proof of destruction to the director of equalization.

Source: SL 1999, ch 45, § 3; SDCL § 10-6-72 ; SL 2018, ch 59, § 3.
S.D. Codified Laws § 10-23-16 — SD Code / Title 10 / Chapter 23 / Section 10-23-16
Tax liability after assessment for which property sold with refund to purchaser
Status: in_force

If any real property on which taxes are refunded to the purchaser as provided in §§ 10-23-14 and 10-23-15 become liable to taxation subsequent to the assessment for which the real property was sold, the county auditor shall extend taxes legally chargeable for the real property for each year the owner has paid taxes on the real property. The taxes shall be collected as other taxes upon real property.

Source: SL 1897, ch 28, § 123; RPolC 1903, § 2202; SL 1909, ch 129; RC 1919, § 6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, § 57.1113; SL 2018, ch 63, § 93.
S.D. Codified Laws § 10-11-44 — SD Code / Title 10 / Chapter 11 / Section 10-11-44
Appeal from county board of equalization to circuit court
Status: in_force

Any person, firm, limited liability company, corporation, taxing district, governmental subdivision, or agency interested as described in § 10-11-42 may appeal from a decision of the county board of equalization to the circuit court in and for such county. Such appeal shall be filed within thirty days of the published notice required by § 10-11-26.1 or the written notice that has been served of the decision by the county board of equalization, whichever occurred last. The appeal shall be filed in the same manner and upon the same conditions and terms as other appeals may be taken from decisions of a board of county commissioners.

Source: SL 1907, ch 124; SL 1909, ch 193; RC 1919, § 6727; SDC 1939, § 57.0411; SL 1957, ch 461, § 1; SL 1994, ch 351, § 14; SL 1995, ch 56, § 1; SL 2005, ch 59, § 2.
S.D. Codified Laws § 10-46B-17 — SD Code / Title 10 / Chapter 46B / Section 10-46B-17
Allocation of certain revenues to water and environment fund
Status: in_force

Any contractor's excise taxes imposed and paid under the provisions of chapters 10-46A and 10-46B for the construction of water development projects included in the state water resources management system whose cost exceeds the sum of twenty million dollars shall be deposited into the water and environment fund. The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning the procedures for reporting and paying the tax collected under this section.

Source: SL 1993, ch 48, § 17; 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-19 — SD Code / Title 10 / Chapter 46A / Section 10-46A-19
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, § 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 § 10-12-44 — SD Code / Title 10 / Chapter 12 / Section 10-12-44
Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue raised as compensation
Status: in_force

The county auditor having jurisdiction over a school district shall raise additional revenue, for the general fund and special education fund, from real property taxes, to compensate for a tax abatement, a tax increment financing district, or a discretionary formula in accordance with the following:

(1) For tax increment financing districts created pursuant to chapter 11-9 , the county auditor shall impose an additional tax levy, for an amount not to exceed an amount equal to the sum of the levies in §§ 10-12-42 and 13-37-16 multiplied by the total value of the tax increment financing district less the tax increment base as determined pursuant to § 11-9-19 ;

(2) For property subject to § 10-6-137 , 10-6-137.1 , or 10-6-144 , the county auditor shall impose an additional tax levy, for an amount not to exceed the amount of taxes that were not collected, due to the reduction in value based on the maximum levies, pursuant to §§ 10-12-42 and 13-37-16 ; and

(3) For abated taxes, the county auditor shall impose an additional tax levy, for an amount not to exceed the amount of the school district's portion of the taxes that were abated, pursuant to chapter 10-18 , during the previous tax year.

The levies in this section are not subject to the referendum provision of § 10-12-43 and these levies must maintain the same proportion to each other, as represented in the mathematical relationship at the maximum levies pursuant to § 10-12-42 .

Source: SL 1996, ch 69, § 17; SL 1997, ch 54, § 2; SL 2018, ch 70, § 6; SL 2020, ch 39, § 13; SL 2021, ch 44, § 44; SL 2022, ch 29, § 5; SL 2026, ch 58, § 2.
S.D. Codified Laws § 10-33A-8 — SD Code / Title 10 / Chapter 33A / Section 10-33A-8
Issuance of tax license--Validity
Status: in_force

The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.

Source: SL 2003, ch 58, § 8.
S.D. Codified Laws § 10-46-43 — SD Code / Title 10 / Chapter 46 / Section 10-46-43
Records maintained by retailers and users--Examination and investigations by secretary--Access to records
Status: in_force

Each retailer required or authorized to collect taxes imposed by this chapter and each person using, storing or otherwise consuming in this state tangible personal property or any product transferred electronically purchased on or after July 1, 1939, shall keep such records, receipts, invoices, and other pertinent papers as the secretary of revenue shall require, in such form as the secretary of revenue shall require. The secretary of revenue and any of the secretary's duly authorized agents may examine the books, papers, records, and equipment of any person either selling tangible personal property or products transferred electronically or liable for the tax imposed by this chapter, and investigate the character of the business of any such person in order to verify the accuracy of any return made, or if the return was made by such person, to ascertain and determine the amount due under the provisions of this chapter. Any such books, papers, and records shall be made available within this state for such examination upon reasonable notice if the secretary of revenue deems it advisable and so orders.

Source: SL 1939, ch 276, § 18; SDC Supp 1960, § 57.4315; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51, § 59; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-44-6 — SD Code / Title 10 / Chapter 44 / Section 10-44-6
Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit
Status: in_force

Any insurer claiming the credits and deductions provided by § 10-44-4 shall furnish satisfactory proof by March first of each year, on forms to be prescribed by the director of the Division of Insurance, that the insurer maintained its principal office or regional home office within this state and paid ad valorem taxes. Upon receipt of proof, the director of the Division of Insurance shall issue his certificate, allowing the credits and deductions provided for in § 10-44-4 with respect to the tax imposed by § 10-44-2 .

Source: SDC Supp 1960, § 57.35A02 as added by SL 1967, ch 330; SL 1982, ch 110, § 3; SL 1984, ch 30, § 4.
S.D. Codified Laws § 10-46A-12.1 — SD Code / Title 10 / Chapter 46A / Section 10-46A-12.1
Contractor to post excise tax license number with building permit for realty improvement project
Status: in_force

A contractor shall post his excise tax license number assigned pursuant to this chapter with the building permit for a realty improvement project.

The provisions of this section and 10-46B-10.1 do not require a building permit if the political subdivision where the realty improvement is located does not require a building permit.

Source: SL 1989, ch 115, § 1.
S.D. Codified Laws § 10-47B-191 — SD Code / Title 10 / Chapter 47B / Section 10-47B-191
Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance
Status: in_force

This section applies to any fuel that is not specifically taxed by this chapter that is used to propel a motor vehicle on the highways of this state. For the purposes of this section, fuel means any solid, liquid, or gas, or any combination thereof, that is consumed by the motor vehicle to propel the motor vehicle on the highways of this state that is not otherwise taxed by this chapter.

A fuel excise tax is imposed on all fuel as defined by this section. The fuel excise tax is imposed at the equivalent rate of $.22 per 116,090 BTU of energy of the fuel, which is the equivalent energy of a gallon of gasoline. The owner or operator of the motor vehicle shall remit the tax imposed by this section.

The owner or operator of the motor vehicle shall report to the department the type of fuel used to propel the motor vehicle, the amount of fuel used to propel the motor vehicle, the miles driven by the motor vehicle, and any other information that the secretary may require. The report shall be on a form provided by the department and shall be filed on a monthly basis by electronic means on an electronic reporting system furnished by the department. The report required by this section shall be filed with respect to information for the preceding monthly period by electronic means on or before the twentieth day of the month following each monthly period.

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. 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 remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day on which the Federal Reserve Bank is closed.

Source: SL 2014, ch 64, § 13; SL 2017, ch 65, § 37.
S.D. Codified Laws § 10-47B-131.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-131.1
Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used
Status: in_force

A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.

Source: SL 1996, ch 90, § 35.
S.D. Codified Laws § 10-1-11 — SD Code / Title 10 / Chapter 1 / Section 10-1-11
Assistant attorney general for Department of Revenue
Status: in_force

The attorney general may, with the approval of the secretary of revenue appoint an attorney for the Department of Revenue, who shall be an assistant attorney general of the state.

Source: SL 1951, ch 295, § 2; SDC Supp 1960, § 55.1509; SL 1995, ch 2, § 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 § 10-58-3 — SD Code / Title 10 / Chapter 58 / Section 10-58-3
Exemption from local fees and taxes
Status: in_force

No political subdivision of this state may require any permits, licenses, permit fees, or license fees for the operation of any amusement device. No political subdivision of this state may impose any municipal sales or use tax upon the sale or the operation of any amusement device.

Source: SL 1985, ch 87, § 6; SL 2021, ch 53, § 6.
S.D. Codified Laws § 10-9-13 — SD Code / Title 10 / Chapter 9 / Section 10-9-13
Lien of tax on mobile home--Collection of delinquent tax
Status: in_force

This tax shall become a lien upon the mobile home assessed from and after the date of listing of the mobile home. If the taxpayer fails to pay within the period prescribed in § 10-9-10 , the statutory remedies for the collection of delinquent taxes shall be applicable.

Source: SL 1961, ch 450, § 11; SL 1968, ch 263, § 3; SL 1992, ch 80, § 93.
S.D. Codified Laws § 10-46B-12 — SD Code / Title 10 / Chapter 46B / Section 10-46B-12
Prospective application of increases in tax
Status: in_force

No tax increase imposed after March 9, 1984, may be levied on the gross receipts of realty improvement contracts bid or entered into on or before the effective date of the tax increase.

Source: SL 1984, ch 93, § 4.
S.D. Codified Laws § 10-46A-2.2 — SD Code / Title 10 / Chapter 46A / Section 10-46A-2.2
Prime contractor--Definition
Status: in_force

For the purpose of this chapter, a prime contractor is a person entering into a realty improvement contract or a contract for construction services as enumerated in division c of the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, with the United States and its instrumentalities, the State of South Dakota and its subdivisions, or any other state or public corporation, or person as defined in § 10-45-1 . If a contractor engages in services not specifically listed in division c of the Standard Industrial Classification Manual, 1987, then the services must entail the construction, building, installation, or repair of a fixture to realty before the gross receipts are subject to the tax imposed by § 10-46A-1 . Operative builders, industry number 1531, as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are prime contractors regardless of whether they perform construction work themselves or contract with other contractors. A person who is not primarily in the business of making realty improvements and regularly employs persons for the purpose of repairing, maintaining or making realty improvements for his own use and who repairs, maintains or makes a realty improvement for his own use with his regular employees is not a prime contractor and is not liable for the tax herein.

Source: SL 1984, ch 92, § 7; SL 1985, ch 93, § 1; SL 1988, ch 108, § 7; SL 1988, ch 120, § 3; SL 1993, ch 101, § 2.
S.D. Codified Laws § 10-45-71 — SD Code / Title 10 / Chapter 45 / Section 10-45-71
Passenger transportation gross receipts tax imposed--Transportation to be within state
Status: in_force

There is imposed a tax of four and one-half percent on the gross receipts from the transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.

Source: SL 1996, ch 83, § 3; SL 2016, ch 65, § 8, eff. June 1, 2016; SL 2023, ch 32, §§ 8, 19.There is imposed a tax of four and two-tenths percent on the gross receipts from the transportation of passengers. The tax imposed by this section applies to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.

Source: SL 1996, ch 83, § 3; SL 2016, ch 65, § 8, eff. June 1, 2016; SL 2023, ch 32, § 8.
S.D. Codified Laws § 10-3-1 — SD Code / Title 10 / Chapter 3 / Section 10-3-1
Office of county director of equalization established--Multi-county cooperation authorized
Status: in_force

The office of county director of equalization is hereby established in each organized county of this state. Counties may enter into an agreement pursuant to chapter 1-24 with another county or counties to perform the services of the county director of equalization.

Source: SL 1957, ch 477, § 1; SDC Supp 1960, § 57.03A01; SL 2025, ch 43, § 1.
S.D. Codified Laws § 10-12A-4 — SD Code / Title 10 / Chapter 12A / Section 10-12A-4
Agreement to collect taxes for tribes--Administrative fee
Status: in_force

The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24 . These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes:

(1) The retail sales and service tax imposed by chapter 10-45 , including the application thereof under chapters 10-64 and 10-65 ;

(2) The use tax imposed by chapter 10-46 , including the application thereof under chapters 10-64 and 10-65 ;

(3) The contractors' excise tax imposed by chapter 10-46A ;

(4) The alternate contractors' excise tax imposed by chapter 10-46B ;

(5) The cigarette tax imposed by chapter 10-50 ;

(6) The motor vehicle excise tax imposed by chapter 32-5B ;

(7) The fuel excise tax imposed by chapter 10-47B ;

(8) The wholesale tax on tobacco products imposed by chapter 10-50 ;

(9) The amusement device tax imposed by chapter 10-58 ;

(10) The gross receipts tax on visitor related businesses imposed by chapter 10-45D ; and

(11) The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E .

The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.

Source: SL 1974, ch 105, § 4; SL 1981, ch 86, § 2; SL 1991, ch 89, § 2; SL 2003, ch 54, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 61, § 1; SL 2006, ch 58, § 23, eff. Mar. 2, 2006; SL 2010, ch 50, § 1; SL 2015, ch 63, § 4; SL 2026, ch 45, § 1.
S.D. Codified Laws § 10-47B-11 — SD Code / Title 10 / Chapter 47B / Section 10-47B-11
Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception
Status: in_force

A fuel excise tax is imposed on liquid petroleum gas, compressed natural gas, and liquid natural gas sold or used by licensed vendors in this state for use in motor vehicles unless liquid petroleum gas is sold to a licensed liquid petroleum gas user. The tax imposed shall be at the rate provided for in § 10-47B-4 .

Source: SL 1995, ch 71, § 11; SL 2009, ch 55, § 19; SL 2014, ch 64, § 8.
S.D. Codified Laws § 10-59-32 — SD Code / Title 10 / Chapter 59 / Section 10-59-32
Electronic filing of returns, reports or remittances under certain chapters--Timeliness
Status: in_force

The secretary may authorize any person required to file returns or reports and remit taxes or fees under chapters 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , 10-33A , and 10-62 , to remit the taxes or fees by electronic transmission. Any person required to file returns and remit taxes who remits taxes by electronic transmission pursuant to this section, as authorized by the secretary, shall file returns by electronic means on or before the twentieth day of the month following each period. 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 is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed. Remittances transmitted electronically pursuant to this section shall be made on or before the twenty-fifth day of the month following each period. Remittances are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer of the State of South Dakota. 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 remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed.

Source: SL 1990, ch 100, § 7A; SL 1999, ch 62, § 1; SL 2011, ch 64, § 1; SL 2017, ch 65, § 13.
S.D. Codified Laws § 10-33-2 — SD Code / Title 10 / Chapter 33 / Section 10-33-2
Gross receipts defined
Status: in_force

The term, gross receipts, as used in this chapter means all earnings of a telephone company derived from the furnishing of such telephone and exchange service, rental and toll service, excluding receipts for capital stock issued, state sales and use taxes paid, federal excise taxes paid, uncollected bills, tolls not retained by a company and directory advertising receipts not retained by a company.

Source: SDC 1939, § 57.1801 as enacted by SL 1965, ch 287, § 1; SL 1983, ch 78.
S.D. Codified Laws § 10-10-9 — SD Code / Title 10 / Chapter 10 / Section 10-10-9
Changes in classification and valuation--Notice to taxpayers
Status: in_force

Whenever the board of county commissioners, acting as board of equalization, shall determine to change the classification and value of any real estate valued by it pursuant to classification as herein provided, fifteen days' notice shall be given of such contemplated action to the taxpayers affected by the county auditor within which to show cause why such change in classification and value should not be made.

Source: SL 1931, ch 255, § 5; SDC 1939, § 57.0415.
S.D. Codified Laws § 10-6-131 — SD Code / Title 10 / Chapter 6 / Section 10-6-131
Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained
Status: in_force

Before July first each year, the secretary of revenue shall annually provide each director the agricultural income value for each county as computed pursuant to § 10-6-127 . The director shall annually determine the assessed value of agricultural land. The director may adjust the assessed value of agricultural land to the extent that one or more of the following factors negatively affect the productivity of the land:

(1) Location;

(2) Size;

(3) Soil survey statistics;

(4) Terrain;

(5) Topographical condition;

(6) Climate;

(7) Accessibility; or

(8) Surface obstructions, including shelterbelts.

If the director determines that one or more of the factors provided in this section negatively affects the productivity of the land, the director shall adjust the assessed value of the land.

The director shall document each adjustment by using data from sources reasonably related to the adjustment being made. In addition, the director may use data from comparable sales of agricultu ral land to document the adjustment concerning productivity for any of the factors listed in this section.

If the actual use of agricultural land varies from the land use category specified by soil classification standards, or if any factors listed in this section exist that affect the productivity of the land, the property owner may request an examination of the land by the director on a form prescribed by the department. The director shall determine whether to adjust the assessed value of the agricultural land pursuant to the factors listed in this section.

The director shall document all supporting evidence for the adjustment determination. The director shall provide any adjustment documentation to the department upon request. The director shall keep the adjustment documentation in the director's office for the life of the adjustment.

For the purposes of this section, "shelterbelt" means field shelterbelts, farmstead windbreaks, wildlife tree plantings, living snow fences, and other tree plantings made specifically for conservation purposes, but excluding trees planted for ornamental or commercial purposes.

Source: SL 2008, ch 44, § 8; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 50, § 1; SL 2013, ch 44, § 1; SL 2020, ch 38, § 1; SDCL § 10-6-33.31; SL 2021, ch 44, §§ 22, 44; SL 2024, ch 35, § 1; SL 2025, ch 45, § 2.
S.D. Codified Laws § 10-47B-114.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-114.1
Time for filing highway contractor's report
Status: in_force

Any report required by § 10-47B-114 shall be filed with respect to information for the preceding quarter by electronic means on or before the twentieth day of the month following each quarterly period.

Source: SL 1996, ch 90, § 32; SL 2011, ch 64, § 15; SL 2013, ch 60, § 20; SL 2017, ch 65, § 29.
S.D. Codified Laws § 10-39-67 — SD Code / Title 10 / Chapter 39 / Section 10-39-67
Filing verified estimates--Payment due
Status: in_force

Effective January 1, 1993, persons required to report net profits tax shall file verified estimates of the tax due and pay one - fourth of the tax on the last day of April for the quarter ending on March thirty - first, on the last day of July for the quarter ending June thirtieth, on the last day of October for the quarter ending September thirtieth, and on the last day of January for the quarter ending December thirty - first. The final return and final payment of any additional tax due for the preceding calendar year is due June first of the year following the year for which the report is due.

Source: SL 1994, ch 89, § 4.
S.D. Codified Laws § 10-22-62 — SD Code / Title 10 / Chapter 22 / Section 10-22-62
Applicability of chapter
Status: in_force

The provisions of this chapter apply to the collection of the taxes and interest owed on a mobile home, a building on a leased site, and any improvement added to the tax roll pursuant to §§ 10-6-145 to 10-6-147 , inclusive, and §§ 10-21-31 and 10-21-32 .

Source: SL 1989, ch 85, § 4; SL 2018, ch 63, § 73; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-45-26 — SD Code / Title 10 / Chapter 45 / Section 10-45-26
Refusal of permit to delinquent taxpayer--Bond to secure payment of tax
Status: in_force

The secretary of revenue may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a bond to the state, or other adequate security, as security for payment of any sales tax that may become due, or require a bond or security as a condition precedent to remaining in business as a retailer.

Source: SDC 1939, § 57.3301; SL 1967, ch 329, § 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 § 10-23-4 — SD Code / Title 10 / Chapter 23 / Section 10-23-4
Combined description of tracts assessed to same person
Status: in_force

If two or more lots or tracts in the same block are assessed to the same person, the lots or tracts may be designated in one description and charged for at the rate of one lot or tract.

Source: SDC 1939, § 57.1101; SL 1945, ch 327; SL 1949, ch 413; SL 1961, ch 444; SL 2000, ch 56, § 1.
S.D. Codified Laws § 10-59-54 — SD Code / Title 10 / Chapter 59 / Section 10-59-54
Automated sales suppression devices and phantom-ware prohibited--Felony
Status: in_force

It is unlawful to knowingly own, sell, rent, lease, purchase, install, transfer, possess, use, access, design, manufacture, or program any automated sales suppression device or phantom-ware. A violation of this section is a Class 5 felony.

Source: SL 2016, ch 69, § 2.
S.D. Codified Laws § 10-45-102 — SD Code / Title 10 / Chapter 45 / Section 10-45-102
Extension applies to full costs and installation fees
Status: in_force

The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees.

Source: SL 2001, ch 57, § 5.
S.D. Codified Laws § 10-43-29.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-29.1
Alternative apportionment methods
Status: in_force

If the apportionment methods included in §§ 10-43-22.1 to 10-43-25.9 , inclusive, do not fairly represent the financial institution's net income in this state, the financial institution may petition for, or the secretary may require with respect to all or any part of the taxpayer's business activity:

(1) Separate accounting;

(2) The exclusion of any one or more of the factors;

(3) The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or

(4) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's taxable income.

The secretary shall promulgate rules pursuant to chapter 1-26 within six months of any decision to use any of the alternative apportionment methods provided under this section.

Source: SL 1935, ch 205, § 15-a; SDC 1939, § 57.2707; SDCL § 10-43-29; SL 1977, ch 96, § 16; SL 1987, ch 82, § 19; SL 2013, ch 54, § 1; SL 2013, ch 55, § 1.
S.D. Codified Laws § 10-50B-8.1 — SD Code / Title 10 / Chapter 50B / Section 10-50B-8.1
Repeal of subdivision 10-50B-8(2) upon finding of subdivision amendment unconstitutionality--Restoration of subdivision prior to amendment on finding repeal rendered section unconstitutional--Effect
Status: in_force

If any portion of the amendment to subdivision 10-50B-8(2) made by SL 2004, ch 99 is held by a court of competent jurisdiction to be unconstitutional, then subdivision 10-50B-8(2) shall be deemed to be repealed in its entirety. If that repeal of subdivision 10-50B-8(2) is thereafter held by a court of competent jurisdiction to render § 10-50B-8 unconstitutional, then SL 2004, ch 99 shall be deemed repealed, and subdivision 10-50B-8(2) restored as if no such amendment had been made. Neither any holding of unconstitutionality nor the repeal of subdivision 10-50B-8(2) affects, impairs, or invalidates any other portion of § 10-50B-8 , or the application of such section to any other person or circumstance, and such remaining portions of § 10-50B-8 shall at all times continue in full force and effect.

Source: SL 2004, ch 99, § 2.
S.D. Codified Laws § 10-46A-7 — SD Code / Title 10 / Chapter 46A / Section 10-46A-7
Administration of tax--Sales tax provisions applicable
Status: in_force

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

Source: SL 1979, ch 84, §§ 12G, 12I; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50B-13 — SD Code / Title 10 / Chapter 50B / Section 10-50B-13
Revocation of license--Hearing--Reinstatement
Status: in_force

The secretary of revenue may revoke the license of any distributor or wholesaler for failure to comply with the provisions of § 10-50B-6 and any rule promulgated pursuant to that section. Any person aggrieved by such revocation may apply to the secretary for a hearing as provided in chapter 1-26 .

The license of a distributor or wholesaler which has been revoked pursuant to this section may not be reinstated by the secretary of revenue until the person has fully complied with the provisions of § 10-50B-6 .

Source: SL 2001, ch 59, § 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 § 10-50C-15 — SD Code / Title 10 / Chapter 50C / Section 10-50C-15
Promulgation of rules
Status: in_force

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

(1) Forms necessary for the implementation of this chapter;

(2) Reporting and tracking requirements for cigar shipper licensees; and

(3) The procedure for filing tax returns and the remittance of all applicable taxes.

Source: SL 2021, ch 52, § 15, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-24-7 — SD Code / Title 10 / Chapter 24 / Section 10-24-7
County right to require payment of taxes preserved
Status: in_force

Nothing contained in § 10-24-5 or 10-24-6 prevents the county from requiring payment of any tax that the county requires from any owner or other person interested in the real property, if the owner or interested person is seeking to redeem a tax certificate or pay a subsequent tax.

Source: SDC 1939, § 57.1114; SL 2008, ch 37, § 49; SL 2018, ch 63, § 115.
S.D. Codified Laws § 10-47B-146 — SD Code / Title 10 / Chapter 47B / Section 10-47B-146
Cooperation of state agencies--Information exchange with federal government and agencies of other states
Status: in_force

Any department and division of state government having functions connected with the control, licensing, registry, or regulation of motor vehicles or their operations shall cooperate with the department in obtaining information and data necessary to administer this chapter. In addition, the secretary may exchange information with the federal government and the enforcement, revenue, and licensing agencies of other state governments.

Source: SL 1995, ch 71, § 143.
S.D. Codified Laws § 10-59-35 — SD Code / Title 10 / Chapter 59 / Section 10-59-35
Audit standards--List of proposed taxable items--Protest
Status: in_force

Any audit performed by the Department of Revenue shall be in accordance with generally accepted auditing standards as published by the American Institute of Certified Public Accountants in the publications entitled Statements on Auditing Standards in effect on January 1, 2017. Prior to the issuance of a certificate of assessment, the department shall furnish the taxpayer with a proposed list of taxable items. The list shall be in writing. The department shall hold a conference with the taxpayer to review the list of taxable items, and the taxpayer may in writing protest the inclusion of any of the proposed taxable items. The protest may be included in any appeal of the department's certificate of assessment.

Source: SL 1994, ch 105; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2014, ch 67, § 1; SL 2015, ch 70, § 1; SL 2018, ch 67, § 1.
S.D. Codified Laws § 10-18A-14 — SD Code / Title 10 / Chapter 18A / Section 10-18A-14
10-18A-14. 10-18A-14.Fraudulent refund claims as petty offense
Status: in_force

Filing an application for refund with fraudulent intent is a petty offense.
S.D. Codified Laws § 10-47B-102 — SD Code / Title 10 / Chapter 47B / Section 10-47B-102
Time for filing bulk plant operator's report
Status: in_force

Any report required by § 10-47B-101 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 1995, ch 71, § 102; SL 2011, ch 64, § 11; SL 2013, ch 60, § 12; SL 2017, ch 65, § 25.
S.D. Codified Laws § 10-25-24 — SD Code / Title 10 / Chapter 25 / Section 10-25-24
County action to quiet title acquired by tax deed--Prosecution by state's attorney
Status: in_force

Any county that has acquired or may acquire title to any real property by tax deed may commence an action in the county to quiet the title to the real property. In any such action, several parcels of real property, contiguous or noncontiguous, may be included in one complaint and any person claiming any title to, interest in, or lien upon any of the real property may be joined as a defendant. If requested by the board of county commissioners, the state's attorney shall promptly commence and prosecute the action to final judgment.

Source: SL 1941, ch 43, § 1; SL 1943, ch 36; SDC Supp 1960, § 37.1501-1; SL 2008, ch 37, § 74; SL 2018, ch 63, § 147.
S.D. Codified Laws § 10-46-5.2 — SD Code / Title 10 / Chapter 46 / Section 10-46-5.2
Materials incorporated in construction work--Restriction on application of rate increase
Status: in_force

No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase.

Source: SL 1984, ch 93, § 2; SL 2001, ch 56, § 8.
S.D. Codified Laws § 10-25-8.1 — SD Code / Title 10 / Chapter 25 / Section 10-25-8.1
Failure to redeem tax certificate
Status: in_force

The failure of the owner, any mortgagee, any lienholder or any other interested person to redeem the tax certificate within sixty days of the date of the filing of the affidavit of completed service of the notice as provided in § 10-25-8 passes all of the right, title, and interest of the owner, mortgagee, lienholder, and the other interested person to the holder of the tax certificate subject to the taxes, liens, and encumbrances as provided by § 10-25-12 .

Source: SL 1991, ch 92, § 3.
S.D. Codified Laws § 10-3-27 — SD Code / Title 10 / Chapter 3 / Section 10-3-27
Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal
Status: in_force

The director of equalization shall make an estimate of the value of property if any person, after demand by the director, neglects or refuses to comply with the requirements of this chapter or chapter 10-6 . The director shall note the neglect or refusal on the assessment roll opposite the name of any such person.

Source: SL 1957, ch 477, § 7 (10); SDC Supp 1960, § 57.03A07 (10); SL 2008, ch 37, § 36; SL 2021, ch 44, § 6.
S.D. Codified Laws § 10-33-30 — SD Code / Title 10 / Chapter 33 / Section 10-33-30
Municipally owned utilities exempt
Status: in_force

This chapter shall have no application to a telephone utility owned and operated by a municipality.

Source: SL 1955, ch 423, § 7; SDC Supp 1960, § 57.1814.
S.D. Codified Laws § 10-4-18 — SD Code / Title 10 / Chapter 4 / Section 10-4-18
Appeal from county board determination that property is taxable
Status: in_force

When an applicant under § 10-4-15 is denied a tax - exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other actions of the county board of equalization.

Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.
S.D. Codified Laws § 10-50-7 — SD Code / Title 10 / Chapter 50 / Section 10-50-7
Transactions constitutionally exempt from taxation
Status: in_force

Nothing contained in this chapter shall be construed to impose a tax on any transaction the taxation of which by this state is prohibited by the Constitution of the United States.

Source: SL 1937, ch 243, § 5; SDC 1939, § 57.3905; SL 1949, ch 422, § 1; SL 1951, ch 452, § 3; SL 1955, ch 416; SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1.
S.D. Codified Laws § 10-47B-129 — SD Code / Title 10 / Chapter 47B / Section 10-47B-129
Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce
Status: in_force

Any person who has exported motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, in the engine fuel supply tank of a qualified motor vehicle engaged in interstate commerce upon which tax has been paid to this state shall be given a credit for the amount of fuel as calculated by the provisions of the interstate user license, an interstate compact, or reciprocal agreement under which the person is licensed or governed. The credit shall be paid to the jurisdictions in which the person has accrued a fuel tax liability under the provisions of an interstate compact or reciprocal agreement. If no liability exists, the credit shall be refunded to the person.

Source: SL 1995, ch 71, § 129; SL 2023, ch 34, § 2.
S.D. Codified Laws § 10-45-1.14 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.14
Gross receipts defined
Status: in_force

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

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

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

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

Source: SL 2007, ch 56, § 2; SL 2008, ch 51, § 8.
S.D. Codified Laws § 10-45-1.18 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.18
Definition of terms related to telecommunications service and ancillary services
Status: in_force

Terms used in this chapter mean:

(1) "Intrastate telecommunications service," a telecommunications service that originates in one United States state or a United States territory or possession, and terminates in the same United States state or a United States territory or possession;

(2) "Interstate telecommunications service," a telecommunications service that originates in one United States state, or a United States territory or possession, and terminates in a different United States state or a United States territory or possession;

(3) "International telecommunications service," a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. United States includes the District of Columbia or a United States territory or possession;

(4) "Ancillary services," services that are associated with or incidental to the provision of telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services;

(5) "Detailed telecommunications billing service," an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement;

(6) "Directory assistance," an ancillary service of providing telephone number information, address information, or telephone number information and address information;

(7) "Vertical service," an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services;

(8) "Voice mail service," an ancillary service that enables the customer to store, send, or receive recorded messages. The term does not include any vertical services that the customer may be required to have in order to utilize the voice mail service;

(9) "Conference bridging service," an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. The term does not include the telecommunications services used to reach the conference bridge.

Source: SL 2009, ch 47, § 2; SL 2010, ch 56, § 1.