S.D. Codified Laws § 10-6A-1 — SD Code / Title 10 / Chapter 6A / Section 10-6A-1
Definition of terms
Status: in_force

Terms as used in this chapter mean:

(1) "Base year," for any property owner who reached sixty-five years of age or became disabled in or prior to 1981, the base year is 1977. For any property owner who reaches sixty-five years of age or becomes disabled after 1981, the base year is the year in which the property owner reaches sixty-five years of age or the year in which the property owner becomes disabled. 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) "Base year assessment," the actual assessed value of a single-family dwelling in the base year or, at the applicant's election, a year subsequent to the base year. The applicant need not have been the owner of the dwelling during the base year;

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

(4) "Disabled," any person who receives or is qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Security Act, as amended to January 1, 2008, for all or part of the year for which a property tax assessment freeze application is made;

(5) "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;

(6) "Household income," all income received during the preceding calendar year by all persons of a household while members of the household;

(7) "Income," the sum of adjusted gross income as defined in the United States Internal Revenue Code, as defined by § 10-1-47 , and IRA disbursements, the amount of capital gains excluded from adjusted gross income, alimony, support money, nontaxable strike benefits, cash public assistance and relief, the gross amount of any pension or annuity, including Railroad Retirement Act benefits and veterans disability pensions, all payments received under the federal social security and state reemployment assistance or unemployment insurance laws, nontaxable interest, life insurance proceeds that exceed twenty thousand dollars, any gift or inheritance that exceeds five hundred dollars, proceeds from a court action, any sale of a personal item that exceeds five hundred dollars, foster care income, and workers' compensation;

(8) "Property owner," the owner of a dwelling as recorded by the register of deeds in the county where the dwelling is located. A joint tenant, an owner of a life estate, a beneficiary of a trust, and a vendee of a contract for deed as filed with the register of deeds in the county where the dwelling is located is considered to be an owner;

(9) "Real property tax assessment freeze," for tax purposes, the assessment of a single-family dwelling as recorded in the base year on the county assessment roll and held constant at that value;

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

(11) "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;

(12) "Surviving spouse," the spouse of a deceased property owner who has not remarried.

Source: SL 1980, ch 74, § 1; SL 1981, ch 81, § 1; SL 1981, ch 82; SL 1983, ch 69, § 1; SL 1990, ch 74, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 45, § 1; SL 2008, ch 46, § 1; SL 2009, ch 39, § 6; SL 2010, ch 45, § 6; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 48, § 6; SL 2012, ch 59, § 6; SL 2013, ch 42, § 6; SL 2014, ch 54, § 6; SL 2015, ch 62, § 6; SL 2016, ch 54, § 7; SL 2019, ch 216, § 24; SL 2022, ch 30, § 1.
S.D. Codified Laws § 10-22-26 — SD Code / Title 10 / Chapter 22 / Section 10-22-26
Uncollected balance remains collectible--Subsequent remedies
Status: in_force

The balance remaining due on any tax after deducting the net collections made by the sheriff as shown by the return on the distress warrant remains collectible as a tax with the same force and effect as before the distress warrant was issued. A subsequent distress warrant may be issued for the balance due or other remedies for collection may be invoked.

Source: SDC 1939, § 57.1017; SL 1967, ch 323; SL 2018, ch 63, § 56.
S.D. Codified Laws § 10-47B-23 — SD Code / Title 10 / Chapter 47B / Section 10-47B-23
Remittance of tax when out-of-state supplier owns title to fuel
Status: in_force

The tax imposed on motor fuel and special fuel by § 10-47B-6 and not exempted by § 10-47B-19 shall be remitted by the out - of - state supplier who owns title to the fuel immediately before it is removed from a terminal located outside of this state if the bill - of - lading issued for the fuel by the terminal operator indicates South Dakota as the destination state unless the fuel is removed by the federal government or defense fuel supply center. If a two party exchange has taken place, the receiving exchange partner shall remit the tax upon the subsequent removal of the fuel from the terminal. If a book transfer has taken place, the transferee shall remit the tax upon the subsequent removal of the fuel from the terminal.

Source: SL 1995, ch 71, § 23; SL 1999, ch 58, § 9.
S.D. Codified Laws § 10-47B-75 — SD Code / Title 10 / Chapter 47B / Section 10-47B-75
Revocation and cancellation of license or permit--Hearing--Notice
Status: in_force

The secretary may revoke and cancel any license or permit issued pursuant to this chapter for any violation of the provisions of this chapter after and as the result of an administrative hearing held by the secretary pursuant to chapter 1-26 . Notice of the cancellation may be given to the licensee of record on the date of cancellation. The cancellation shall remain in full force and effect until all hearing orders are complied with and the license is reissued by the secretary.

Source: SL 1995, ch 71, § 75.
S.D. Codified Laws § 10-43-10.4 — SD Code / Title 10 / Chapter 43 / Section 10-43-10.4
Carryback of net operating losses not deductible
Status: in_force

No carryback of net operating losses may be deducted from net income for state tax purposes.

Source: SL 1982, ch 108; SL 2014, ch 60, § 3, eff. Jan. 1, 2015; SL 2016, ch 62, § 7.
S.D. Codified Laws § 10-46-9.4 — SD Code / Title 10 / Chapter 46 / Section 10-46-9.4
Packaging and container materials sold to retailers exempt
Status: in_force

There are specifically exempted from the provisions of this chapter, and from the computation of tax imposed by it, gross receipts from the sale of paper and plastic bags, wrapping paper, twine, tape, and similar articles sold to retailers licensed under this chapter if the retailer uses the articles as wrappers or containers to hold other tangible personal property sold by the retailer and subject to sales or use tax and the articles are supplied free by the retailer as a convenience to the customer.

Source: SL 1984, ch 85, § 2.
S.D. Codified Laws § 10-13-35 — SD Code / Title 10 / Chapter 13 / Section 10-13-35
Limitation on tax levy increase on real property--School districts excepted
Status: in_force

This section does not apply to school districts. The total amount of revenue payable from taxes on real property within a taxing district, excluding the levy pursuant to § 10-13-36 , may increase no more than the lesser of three percent or the index factor, as defined in § 10-13-38 , over the amount of revenue payable from taxes on real property in the preceding year, excluding the amount of taxes levied pursuant to § 10-13-36 .

After applying the index factor, a taxing district may increase the revenue payable from taxes on real property above the limitations provided by this section by the percentage increase of value resulting from any improvements or change in use of real property, annexation, minor boundary changes, and any adjustments in taxation of property separately classified and subject to statutory adjustments and reductions under chapters 10-4 , 10-6 , 10-6A , and 10-6B , except § 10-6-113 , only if assessed the same as property of equal value. For taxes payable in 2027, 2028, 2029, 2030, and 2031, an increase in revenue payable to a taxing district allowed under this paragraph may not exceed three percent.

A taxing district may increase the revenue it receives from taxes on real property above the limit provided by this section for taxes levied to pay the principal, interest, and redemption charges on any bonds which are subject to referendum, scheduled payment increases on bonds, for a levy directed by the order of a court for the purpose of paying a judgment against the taxing district, upon the termination of a tax increment financing district pursuant to § 11-9-46 , or upon the application of any discretionary formula to real property pursuant to § 10-6-137 . Any taxing district created after the effective date of this section is exempt from the limitation provided by this section for a period of two years immediately following its creation.

For purposes of this section, an increase in value resulting from an improvement made to an owner-occupied single-family dwelling does not include additions to, or improvements of, existing structures affixed to land that result in an increase in value of forty percent or less to the owner-occupied single-family dwelling.

Source: SL 1995, ch 57, § 14; SL 1997, ch 55, § 1; SL 2003, ch 55, § 1; SL 2004, ch 84, § 1; SL 2021, ch 44, § 44; SL 2025, ch 46, § 2.
S.D. Codified Laws § 10-4-23 — SD Code / Title 10 / Chapter 4 / Section 10-4-23
Tax-exempt and railroad property taxed to long-term lessee or contract purchaser
Status: in_force

Property held under a lease for a term of three or more years, or a contract for the purchase thereof, belonging to the state or to any religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or to any railroad company or corporation whose property is not taxed in the same manner as other property, shall be considered for all purposes of taxation as the property of the person so holding the same.

Source: SL 1897, ch 28, § 24; RPolC 1903, § 2084; RC 1919, § 6699; SDC 1939, § 57.0314.
S.D. Codified Laws § 10-3-6 — SD Code / Title 10 / Chapter 3 / Section 10-3-6
Salary of county director
Status: in_force

The board of county commissioners shall fix the salary of the director and in fixing the salary shall take into consideration the number of deputies, the number of first, second, and third class municipalities within the county, the number of real property assessments made during the previous year, the character of the services, amount of labor to be performed, and such surrounding circumstances as affect the cost of living and supporting oneself at the county seat, compatible with the dignity of the office.

The salary of a county director of equalization shall be paid on a monthly basis.

Source: SL 1957, ch 477, § 3; SDC Supp 1960, § 57.03A03; SL 1963, ch 442; SL 1982, ch 28, § 21; SL 1989, ch 82, § 2; SL 1992, ch 80, § 7.
S.D. Codified Laws § 10-58-12.1 — SD Code / Title 10 / Chapter 58 / Section 10-58-12.1
Exemption of cigarette sales through vending machines
Status: in_force

The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine.

Source: SL 2012, ch 67, § 2.
S.D. Codified Laws § 10-45-18.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-18.1
Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations
Status: in_force

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

Source: SL 1989, ch 108, § 1.
S.D. Codified Laws § 10-21-1.2 — SD Code / Title 10 / Chapter 21 / Section 10-21-1.2
Definitions for chapters10-21to10-26
Status: in_force

For purposes of chapters 10-21 to 10-26 , inclusive, the following terms mean:

(1) "Courthouse," the county courthouse, the administrative building where the county office of treasurer is located, or a building where the board of county commissioners meet;

(2) "QR code", a quick response code taking the form of a two-dimensional matrix barcode intended to be digitally scanned; and

(3) "Treasurer," the county treasurer.

Source: SL 2018, ch 63, § 33; SL 2026, ch 49, § 1.
S.D. Codified Laws § 10-26-2 — SD Code / Title 10 / Chapter 26 / Section 10-26-2
Affidavit of treasurer attached to list--Filing of list
Status: in_force

The treasurer shall attach to the list an affidavit to the effect that the list is a correct list and that the taxes as shown on the list are due, unpaid, and delinquent according to the records of the treasurer's office. The treasurer shall, on or before September tenth in the year in which the treasurer prepares the list, also file the list in the office of the county treasurer and county auditor of the treasurer's county.

Source: SL 1953, ch 479, § 1; SL 1966, ch 257, § 1; SL 2008, ch 37, § 81.
S.D. Codified Laws § 10-11-74 — SD Code / Title 10 / Chapter 11 / Section 10-11-74
Placement of omitted property on taxing district books by consolidated board
Status: in_force

The consolidated board of equalization shall place upon the books of any taxing district within the county any property that may have been omitted by error or neglect of the director of equalization. The procedure provided for in §§ 10-11-2 to 10-11-8 , inclusive, relating to the assessment of omitted property is applicable as far as practicable.

Source: SL 1996, ch 68, § 9.
S.D. Codified Laws § 10-25-11 — SD Code / Title 10 / Chapter 25 / Section 10-25-11
Preparation and delivery of tax deed--Fee
Status: in_force

Immediately after the expiration of sixty days from the date of the filing of affidavit of completed service of the notice provided in § 10-25-8 , the treasurer shall prepare a deed for each parcel of real property for the tax certificate sold and remains unredeemed. The deed shall be signed by the treasurer and attested by the county auditor, under seal, and shall be delivered to the purchaser or the purchaser's assignee upon the return of the certificate of tax sale. The treasurer shall receive five dollars for each deed prepared by the treasurer on a sale.

Source: SL 1897, ch 28, § 132; RPolC 1903, § 2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, § 6804; SL 1933, ch 198, § 3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, § 57.1119; SL 2008, ch 37, § 65; SL 2013, ch 49, § 1; SL 2018, ch 63, § 134.
S.D. Codified Laws § 10-52B-6 — SD Code / Title 10 / Chapter 52B / Section 10-52B-6
Ordinance to impose tax--Initiated measure
Status: in_force

An initiated ordinance to impose a gross receipts tax pursuant to § 10-52B-1 may be brought by the registered voters in the county in the same manner as provided in chapter 7-18A .

Source: SL 2026, ch 55, § 10.
S.D. Codified Laws § 10-47B-192 — SD Code / Title 10 / Chapter 47B / Section 10-47B-192
E15 fuel tax refund--Administration--Promulgation of rules
Status: in_force

Beginning in fiscal year 2025 and ending in fiscal year 2030, any money deposited in the ethanol infrastructure incentive fund must be used to provide fuel tax refunds in accordance with this section. A licensed marketer that has demonstrated compliance with alternative fuel compatibility requirements with the Department of Agriculture and Natural Resources may claim a fuel tax refund in an amount equal to five cents multiplied by the total number of gallons of ethanol blended gasoline classified as E15 sold and dispensed by the licensed marketer during the preceding calendar year through motor fuel pumps located on its retail premises in this state. A licensed marketer may claim a refund for calendar years 2025 through 2029. The licensed marketer must apply for the refund on a form provided by the Governor’s Office of Economic Development. The Governor’s Office of Economic Development shall publish the application form on its website. The licensed marketer must complete the application form and file it with the Governor’s Office of Economic Development within thirty days after the end of the calendar year for which the refund is claimed. The commissioner of the Governor’s Office of Economic Development shall approve or deny the application within ninety days after it is filed. Upon approval of the application, the commissioner shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this section. If the amount of money on deposit in the ethanol infrastructure fund is not sufficient to pay in full all the allowable tax refunds for the calendar year, the payments must be prorated among the applicants. The Governor’s Office of Economic Development shall promulgate rules pursuant to chapter 1-26 prescribing the information that must be included in the application form, the procedure for filing the form, and the process for appealing a denial of an application.

Source: SL 2024, ch 40, § 1.
S.D. Codified Laws § 10-35-18 — SD Code / Title 10 / Chapter 35 / Section 10-35-18
Annual tax based on nameplate capacity of wind farm or solar facility
Status: in_force

Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after June 30, 2007, or a solar facility, shall pay an annual tax equal to three dollars multiplied by the nameplate capacity of the renewable facility. The tax shall be imposed beginning the first calendar year the renewable facility generates gross receipts. The tax shall be paid annually to the secretary the first day of February of the following year. The tax for the first calendar year shall be prorated based upon the percentage of the calendar year remaining after the company generates gross receipts. Except as otherwise provided in §§ 10-35-16 to 10-35-21 , inclusive, the provisions of chapter 10-59 apply to the administration of the tax.

Source: SL 2008, ch 49, § 3; SL 2016, ch 61, § 3.
S.D. Codified Laws § 10-6-119 — SD Code / Title 10 / Chapter 6 / Section 10-6-119
Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered
Status: in_force

The director shall individually assess each tract of real property at its fair market value. In determining the fair market value of property, the director may not adopt a lower or different standard of value because it is to serve as a basis of taxation. The director may not adopt as a criterion of value the price for which a tract of real property would sell at a forced sale, or in the aggregate with all other tracts of real property in the county. The director shall determine the fair market value by appropriate consideration of the cost approach, the market approach, and the income approach to appraisal. The director shall consider and document all elements of such approaches that are applicable prior to a determination of fair market value.

Source: SL 1897, ch 28, § 25; RPolC 1903, § 2085; RC 1919, § 6700; SDC 1939, § 57.0334; SL 1957, ch 459, § 1; SL 1977, ch 86, § 1; SL 1989, ch 86, § 1; SL 1989, ch 87, § 1; SL 1992, ch 60, § 2; SDCL § 10-6-33; SL 2021, ch 44, §§ 15, 44.
S.D. Codified Laws § 10-59-53 — SD Code / Title 10 / Chapter 59 / Section 10-59-53
Definitions relating to automated sales suppression devices and phantom-ware
Status: in_force

Terms used in §§ 10-59-53 to 10-59-57 , inclusive, mean:

(1) "Automated sales suppression device," a software program accessed through any method that falsifies the electronic records, transaction data, or transaction reports of electronic cash registers and other point-of-sale systems;

(2) "Electronic cash register," a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data or transaction reports;

(3) "Phantom-ware," a programming option embedded in the operating system or hardwired into the electronic cash register that can be used to create a false till, or eliminate or manipulate transaction data before it is entered in the original till;

(4) "Transaction data," information regarding items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax amount for each item subject to tax, the amount of cash or credit tendered, the amount returned to the customer in change, the date and time of purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction;

(5) "Transaction report," a report documenting sales, tax collected, media totals, discount voids, or other transaction data of an electronic cash register for a given day or shift, or any report documenting actions of an electronic cash register.

Source: SL 2016, ch 69, § 1.
S.D. Codified Laws § 10-3-37 — SD Code / Title 10 / Chapter 3 / Section 10-3-37
Other assessors' powers exercised by director
Status: in_force

The director of equalization shall exercise all the duties and powers formerly imposed on municipal and township assessors not inconsistent with the provisions of this chapter.

Source: SL 1957, ch 477, § 7 (13); SDC Supp 1960, § 57.03A07 (13); SL 1985, ch 15, § 26; SL 1992, ch 60, § 2; SL 2008, ch 37, § 43.
S.D. Codified Laws § 10-38-10 — SD Code / Title 10 / Chapter 38 / Section 10-38-10
Action in circuit court for collection of tax, penalties and interest
Status: in_force

If any company or corporation subject to the assessment of its property for tax purposes by the Department of Revenue and subject to the provisions of this chapter, refuses or neglects, for a period of thirty days after the tax has become delinquent, to pay any tax levied against it, the state or county treasurer to whom such tax is payable may institute and maintain an action in the circuit court, in his name as such treasurer, against such company to collect the tax, with penalties and interest as provided by law. In addition, such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22 .

Source: SDC 1939, § 57.2001; SL 1992, ch 80, § 206; 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 § 10-9-14 — SD Code / Title 10 / Chapter 9 / Section 10-9-14
Distribution of taxes collected
Status: in_force

All taxes collected hereunder shall be distributed by the county treasurer on the same basis as taxes on other property.

Source: SL 1961, ch 450, § 12; SL 1980, ch 75, § 3.
S.D. Codified Laws § 10-3-39 — SD Code / Title 10 / Chapter 3 / Section 10-3-39
Liability on bond for taxes not assessed
Status: in_force

The director of equalization is liable on the director's official bond for all taxes on property within the county that, through the director's willful failure or willful neglect, is unassessed. Any deputy of the director of equalization is liable on the deputy's official bond for all taxes on property within the county that, through the deputy's willful failure or willful neglect, is unassessed.

Source: SL 1957, ch 477, § 11; SDC Supp 1960, § 57.03A11; SL 2008, ch 37, § 44.
S.D. Codified Laws § 10-6A-5 — SD Code / Title 10 / Chapter 6A / Section 10-6A-5
Applications to include supporting documents
Status: in_force

Application for the real property tax assessment freeze shall include such documentary evidence as the county treasurer deems necessary to assure validity of the claim.

Source: SL 1980, ch 74, § 5; SL 1981, ch 81, § 4.
S.D. Codified Laws § 10-11-54 — SD Code / Title 10 / Chapter 11 / Section 10-11-54
Directors of equalization to report data on assessed valuation and sales to state department
Status: in_force

The secretary of revenue shall require all county directors of equalization to report to the Department of Revenue, data on assessed valuation and sales for such periods and in such form and content the secretary of revenue may require.

Source: SL 1978, ch 76, § 5; SL 1989, ch. 82, § 41; 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 § 10-6-118 — SD Code / Title 10 / Chapter 6 / Section 10-6-118
Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip
Status: in_force

Any person, who requested that agricultural land be categorized as a riparian buffer strip pursuant to § 10-6-116 and intentionally misrepresents any fact as to the qualification of the land as a riparian buffer strip, shall be assessed a penalty equal to two dollars per thousand dollars of taxable valuation on the land. The assessment shall become a lien on the property pursuant to § 10-21-33 . When assessing the penalty imposed by this section, the taxable valuation of the land shall be based on the agricultural income value of the land.

Source: SL 2017, ch 63, § 3; SDCL § 10-6-31.9; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-45C-9 — SD Code / Title 10 / Chapter 45C / Section 10-45C-9
Seller registering to collect sales and use tax not liable for uncollected tax--Exception
Status: in_force

No seller who registers to pay or to collect and remit applicable South Dakota sales or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable for any uncollected or unpaid sales or use tax, penalty or interest, unless the seller was registered in this state during the twelve-month period preceding the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement. For any seller who is not obligated to collect and remit the tax imposed under chapters 10-45 , 10-46 , or 10-52 , the amnesty period provided by this section ends twelve months after the date the Streamlined Sales Tax Governing Board has determined that adequate certified service providers and certified automated systems are available.

Source: SL 2005, ch 81, § 1; SL 2006, ch 54, § 1.
S.D. Codified Laws § 10-10-8 — SD Code / Title 10 / Chapter 10 / Section 10-10-8
Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners
Status: in_force

The county commissioners at the regular annual equalization meeting, shall consider the classification made pursuant to § 10-10-5 , together with the value placed upon each tract of land and the value of the improvements thereon, and may, for good cause shown, change such classification and value thereon as may be just, and shall make such equalization thereof between the various townships as is now provided by law therefor. The valuations placed upon such lands shall become the basis for taxation purposes subject only to any change that may be made under the law by the Office of Hearing Examiners in equalizing property valuations between the different classes of property in the various counties of the state. However, the Office of Hearing Examiners may not in any way raise the total valuation of such property within the state.

Source: SL 1931, ch 255, § 5; SDC 1939, § 57.0415; SL 1994, ch 73, § 11.
S.D. Codified Laws § 10-12-40 — SD Code / Title 10 / Chapter 12 / Section 10-12-40
Addition to or deduction from valuation of lands, municipal lots and structures on land between counties
Status: in_force

The Department of Revenue, in making such equalization, may add to or deduct from the aggregate assessed valuation of lands, municipal lots, and structures thereon, separately, or any class of personal property throughout the state as provided by § 10-11-48 , but in all cases of addition to or deduction from the assessed valuation of any class of property in the several counties or throughout the state, such additions to or deductions from the assessed valuation shall be based upon competent and tangible evidence and the rate percent of addition or deduction may not be fractional.

Source: SL 1994, ch 73, § 29; 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-111 — SD Code / Title 10 / Chapter 47B / Section 10-47B-111
Monthly report required from blender
Status: in_force

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed blender shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-113 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 1995, ch 71, § 111; SL 2013, ch 60, § 17.
S.D. Codified Laws § 10-50-33 — SD Code / Title 10 / Chapter 50 / Section 10-50-33
Display or possession of unstamped cigarettes as evidence of intent to sell
Status: in_force

The display or possession, except in original unopened shipping package, container, or case, of cigarettes by any dealers unless fully stamped as required by this chapter shall constitute prima facie evidence of possession with intent to sell the same.

Source: SL 1937, ch 243, § 12; SDC 1939, § 57.3912; SL 1951, ch 452, § 8.
S.D. Codified Laws § 10-23-1.1 — SD Code / Title 10 / Chapter 23 / Section 10-23-1.1
Application of assessment procedures
Status: in_force

The procedures in this chapter shall be followed whenever a municipality certifies a delinquent assessment as provided in § 9-38-29 , 21-10-6 , or 34A-6-29 or any other assessment the municipality is legally able to certify to the county auditor for collection.

Source: SL 1989, ch 95.
S.D. Codified Laws § 10-39-45 — SD Code / Title 10 / Chapter 39 / Section 10-39-45
Finished value subject to tax--Allocation between processors
Status: in_force

For the purposes of this chapter, the severing of precious metals and the further acts or processes necessary to separate, refine, or finish the product are construed to be a continuous and uninterrupted process, and the tax imposed by this chapter shall apply to the value of the finished product. If the processes of refining, finishing, or smelting are carried on by a different person than mined or severed the ore or product from its natural state, the tax shall apply to the value of the finished product and the amount payable by each part engaged in the production shall be allocated by the secretary of revenue by a computation of the value of the product in each state of production. The total tax so allocated may not exceed the total percent to be collected.

Source: SL 1981, ch 95, § 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 § 10-50-25 — SD Code / Title 10 / Chapter 50 / Section 10-50-25
Authorization to nonresident to affix stamps--Sale of stamps
Status: in_force

If the secretary of revenue finds that the collection of the tax imposed by this chapter would be facilitated thereby, the secretary may authorize any person, resident or located outside this state, engaged in the business of selling and shipping cigarettes into this state and purchasing at least seventy-five percent of the cigarettes from the manufacturers thereof, and who is a resident of any state authorizing by law the licensing of nonresidents, including residents of this state, to distribute cigarettes therein, upon complying with the requirements of the secretary of revenue, to affix or cause to be affixed the stamps required by this chapter on behalf of the purchasers of the cigarettes, who would otherwise be taxable therefor. The secretary of revenue may sell the stamps to such person as hereinbefore provided.

Source: SDC 1939, § 57.3909; SL 1951, ch 452, § 6; SL 1957, ch 473; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 66, § 8; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-3-7 — SD Code / Title 10 / Chapter 3 / Section 10-3-7
Traveling expenses of county director
Status: in_force

The county director of equalization shall receive necessary traveling expenses as fixed for county officials by § 7-7-24 . The director shall receive necessary traveling expenses as provided by § 7-7-24 if attending meetings called by the secretary of revenue.

Source: SL 1957, ch 477, § 3; SDC Supp 1960, § 57.03A03; SL 1963, ch 442; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 26; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-23-25 — SD Code / Title 10 / Chapter 23 / Section 10-23-25
Tax certificate issued to county--Tax receipt not issued--Interest
Status: in_force

If the treasurer of any county bids off any tax certificate in the name of the county, the treasurer shall issue a tax certificate of purchase to the county in the same manner as if sale had been made to any other person. The tax certificate shall be retained by the treasurer, but no tax receipt may be issued and no amount may be due the state, or any other fund. No treasurer's commission may be paid by the county until redemption has been made from the sale or the time of redemption has expired, or until the interest of the county has been assigned. The tax certificate issued to the county shall bear interest at the Category G rate of interest as established in § 54-3-16 .

Source: SDC 1939, § 57.1108; SL 1981, ch 92; SL 1984, ch 319, § 38; SL 1999, ch 53, § 6; SL 2000, ch 226, § 6; SL 2018, ch 63, § 102.
S.D. Codified Laws § 10-47B-71 — SD Code / Title 10 / Chapter 47B / Section 10-47B-71
Information required on license form
Status: in_force

Each application for a license under §§ 10-47B-56 to 10-47B-70 , inclusive, or interstate fuel tax agreement license shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain the following information:

(1) The name and mailing address of the business owner;

(2) The name under which business is to be conducted;

(3) The principal place of business of the owner and the location of any subsidiary operations which are to be included under the license application. Licensed marketers, bulk plant operators, and terminal operators, shall provide the address of each business location;

(4) The type of business organization used by the applicant along with the names, addresses, social security numbers, and phone numbers of all owners, partners, officers, agents, or managers affiliated with the organization;

(5) The applicant's federal employer identification number if available;

(6) A description of the nature and extent of fuel transactions to be conducted by the applicant;

(7) The types of fuel products to be handled;

(8) Whether or not the applicant has previously held a fuel tax license issued by the state;

(9) The names and addresses of banking references for those applicants who will be acquiring fuel tax liabilities with the department;

(10) If applying for an interstate fuel tax agreement license, a properly signed agreement to maintain records;

(11) A properly signed power of attorney, if the applicant's licensing responsibilities are completed by an independent reporting agent and the applicant wishes all department correspondence to be mailed to the agent;

(12) If applying for an exporter's license, a copy of the applicant's license to purchase or handle motor fuel or special fuel tax free in the specified destination state or state for which the export license is to be issued; and

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

Source: SL 1995, ch 71, § 71; SL 1999, ch 58, § 33; SL 2013, ch 59, § 12.
S.D. Codified Laws § 10-45A-14 — SD Code / Title 10 / Chapter 45A / Section 10-45A-14
Denial of claim--Hearing before secretary of revenue--Appeals
Status: in_force

Any person aggrieved by the denial in whole or in part of relief claimed under this chapter, may within thirty days after receiving notice of such denial by the secretary of the Department of Revenue, demand and shall be entitled to a hearing, upon notice, before the secretary on the question. The procedures therein shall be conducted and appeals allowed and perfected pursuant to chapter 1-26 .

Source: SL 1974, ch 89, § 10; SL 1984, ch 12, § 69; 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 § 10-46-66 — SD Code / Title 10 / Chapter 46 / Section 10-46-66
Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer
Status: in_force

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

Source: SL 2000, ch 63, § 2; SL 2008, ch 51, § 60.
S.D. Codified Laws § 10-47B-100 — SD Code / Title 10 / Chapter 47B / Section 10-47B-100
Necessary information reported by terminal operator
Status: in_force

The terminal operator shall report pursuant to § 10-47B-98 , if deemed necessary by the secretary:

(1) The names and addresses of all suppliers; and

(2) Copies of all bills - of - lading issued by the terminal or computer generated bill - of - lading information approved by the department.

Source: SL 1995, ch 71, § 100.
S.D. Codified Laws § 10-6-113 — SD Code / Title 10 / Chapter 6 / Section 10-6-113
Property tax freeze authorized for agricultural property of beginning farmer
Status: in_force

Agricultural property classified pursuant to § 10-6-110 shall be valued for taxation purposes in the usual manner. However, the board of county commissioners of the county where such property is located may, in its discretion, freeze the property taxes levied for a period of five years immediately following the purchase of agricultural property by a beginning farmer.

Source: SL 1994, ch 81, § 1; SDCL § 10-6-31.4; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-45-109 — SD Code / Title 10 / Chapter 45 / Section 10-45-109
Registration and tax collection does not create nexus for other taxes
Status: in_force

Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state.

Source: SL 2002, ch 64, § 28.
S.D. Codified Laws § 10-47B-121.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-121.1
Tax report credit allowed to blender for special fuel blended with biodiesel
Status: in_force

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

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

Source: SL 2009, ch 56, § 5.
S.D. Codified Laws § 10-47B-107 — SD Code / Title 10 / Chapter 47B / Section 10-47B-107
Monthly report required from transporter
Status: in_force

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed transporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. The department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 1995, ch 71, § 107; SL 2013, ch 60, § 15.
S.D. Codified Laws § 10-50C-2 — SD Code / Title 10 / Chapter 50C / Section 10-50C-2
Cigar shipper license requirements
Status: in_force

Any person located within or outside of this state may obtain a cigar shipper license. An applicant for an initial or renewal cigar shipper license shall:

(1) File an application with the department on a form prescribed by the department;

(2) Pay a license fee of one hundred dollars;

(3) Hold a South Dakota sales and use tax license issued by the department; and

(4) Be current on the remittance of all applicable state and local taxes.

The department shall issue a cigar shipper license to any applicant who meets the requirements of this chapter.

Source: SL 2021, ch 52, § 2, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-50D-5 — SD Code / Title 10 / Chapter 50D / Section 10-50D-5
Recordkeeping requirements--Inspection--Penalty
Status: in_force

A nicotine product distributor shall maintain, for at least three years, all documentation detailing the manufacturer, address of the manufacturer, and sales, of all nicotine products. A nicotine product distributor shall submit to an inspection of inventory, products, and documentation, and shall provide a copy of the documentation to the department, upon request.

A violation of this section is a Class 2 misdemeanor.

Source: SL 2026, ch 53, § 7.
S.D. Codified Laws § 10-43-25.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-25.1
Receipts factor
Status: in_force

The receipts factor used in § 10-43-22.1 is a fraction, the numerator of which is the total receipts of the financial institution in the state during the tax period, and the denominator of which is the total receipts of the financial institution everywhere during the tax period.

Source: SL 1977, ch 96, § 11; SL 2014, ch 61, § 5, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-50-11 — SD Code / Title 10 / Chapter 50 / Section 10-50-11
Fee for distributor or wholesaler license--Reduced fee for part of year--Fund deposited
Status: in_force

Each application for a distributor or wholesaler license shall be accompanied by a fee of one thousand dollars. If the applicant for a license has not entered upon the business of selling cigarettes or tobacco products until after the first day of January in any year, then the fee for a license during the remainder of the fiscal year is one - half the amount set forth in this section.

Notwithstanding the provisions of § 10-50-52 , the fees collected under this section must be deposited in the nicotine enforcement fund established in § 10-50D-13 .

Source: SL 1937, ch 243, § 2; SDC 1939, § 57.3903; SL 1941, ch 352; SL 1951, ch 452, § 2; SL 1955, ch 415; SL 1966, ch 157, § 14; SL 1970, ch 78, § 3; SL 1995, ch 72, § 9; SL 2026, ch 53, § 2.
S.D. Codified Laws § 10-46-41 — SD Code / Title 10 / Chapter 46 / Section 10-46-41
Determination of tax by secretary in absence of correct return
Status: in_force

If any return required by this chapter is not filed, or if any return when filed is incorrect or insufficient, and the maker or person from whom it is due fails to file a corrected or sufficient return within ten days after the same is required by notice from the secretary, the secretary shall determine the amount due pursuant to § 10-59-10 .

Source: SL 1939, ch 276, § 14; SDC Supp 1960, § 57.4313; SL 1986, ch 111, §§ 27, 30; SL 2003, ch 272, § 82; SL 2010, ch 64, § 6.
S.D. Codified Laws § 10-13-45 — SD Code / Title 10 / Chapter 13 / Section 10-13-45
Classification of owner-occupied single-family dwelling--Construction for sale by contractor--Restrictions
Status: in_force

Any contractor that has constructed or is constructing a single-family dwelling, as defined in § 10-13-39 , for the purpose of selling the dwelling to be occupied as a single-family dwelling may apply to have the property specifically classified for the purpose of taxation pursuant to §§ 10-13-39 to 10-13-40.3 , inclusive, as an owner-occupied single-family dwelling.

A contractor may only have a maximum of four dwellings classified as owner-occupied single-family dwellings. If any portion of the space is or has been occupied, only the portion of the dwelling not currently or previously occupied shall be classified as an owner-occupied single-family dwelling. The contractor shall comply with the application provisions imposed on the owner-occupant pursuant to §§ 10-13-39 to 10-13-40.3 , inclusive. No dwelling, pursuant to this section, may be classified as an owner-occupied single-family dwelling for more than two consecutive years.

Source: SL 2009, ch 44, § 1; SL 2026, ch 46, § 2.
S.D. Codified Laws § 10-52A-1.2 — SD Code / Title 10 / Chapter 52A / Section 10-52A-1.2
Conditions under which gross receipts include consideration retailer received from third parties
Status: in_force

Gross receipts, as defined in § 10-52A-1.1 , include consideration received by the retailer from third parties if:

(1) The retailer actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

(2) The retailer has an obligation to pass the price reduction or discount through to the purchaser;

(3) The amount of the consideration attributable to the sale is fixed and determinable by the retailer at the time of the sale of the item to the purchaser; and

(4) One of the following criteria is met:

(a) The purchaser presents a coupon, certificate, or other documentation to the retailer to claim a price reduction or discount where the coupon, certificate, or documentation is authorized, distributed, or granted by a third party with the understanding that the third party will reimburse any retailer to whom the coupon, certificate, or documentation is presented;

(b) The purchaser identifies himself or herself to the retailer as a member of a group or organization entitled to a price reduction or discount (a preferred customer card that is available to any patron does not constitute membership in such a group); or

(c) The price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.

For the purposes of this section, the purchaser is the end consumer.

Source: SL 2007, ch 56, § 7.
S.D. Codified Laws § 10-46E-10 — SD Code / Title 10 / Chapter 46E / Section 10-46E-10
Rental of fertilizer and pesticide devices exempt--Conditions
Status: in_force

There are exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides as defined in § 38-20A-1 , for agricultural purposes, if the tax imposed by this chapter was paid upon the original purchase of the device.

Source: SL 2006, ch 58, § 10.
S.D. Codified Laws § 10-21-39 — SD Code / Title 10 / Chapter 21 / Section 10-21-39
No taxes due on manufactured home in dealer's inventory
Status: in_force

No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2).

Source: SL 1999, ch 45, § 8; SDCL 10-6-73 .
S.D. Codified Laws § 10-47B-175 — SD Code / Title 10 / Chapter 47B / Section 10-47B-175
Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit
Status: in_force

Any interstate fuel user, who is not the holder of a valid interstate fuel user license or operating under the authority of an interstate compact or reciprocal agreement shall, before entering this state, obtain a temporary single - trip permit from the department or any agents appointed by the secretary for issuance of these permits. Temporary single - trip permits shall cost twenty dollars each. The permit is for one trip into or through the state and automatically expires as soon as the vehicle leaves this state. This permit does not allow the holder to purchase fuel on a tax - unpaid basis from any source within this state. The permit fee is in lieu of any other fuel permit fees.

Source: SL 1995, ch 71, § 172.
S.D. Codified Laws § 10-29-11 — SD Code / Title 10 / Chapter 29 / Section 10-29-11
Use of other methods of valuation and apportionment on petition by airline company
Status: in_force

Any airline aggrieved by the valuation of the flight property, or the application to its case of the apportionment methods prescribed by § 10-29-10 , may petition the secretary of revenue for determination of the valuation or the apportionment thereof to this state by the use of some other method. Thereupon, if the secretary finds that the application of the methods prescribed in § 10-29-10 will result in inequities, he may determine the valuation, or apportionment thereof, by other methods if satisfied that such other methods will fairly reflect such valuation or apportionment thereof.

Source: SL 1961, ch 449, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-91 — SD Code / Title 10 / Chapter 45 / Section 10-45-91
Admissions to rodeos and related activities taxable
Status: in_force

Notwithstanding the provisions of § 10-45-13 , admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§ 10-45-8 and 10-45D-2 .

Source: SL 1996, ch 85, § 3; SL 1997, ch 68, § 12; SL 2002, ch 63, § 26.
S.D. Codified Laws § 10-47B-1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-1
Secretary to collect taxes
Status: in_force

The secretary shall administer this chapter and the collection of tax imposed by this chapter.

Source: SL 1995, ch 71, § 1.
S.D. Codified Laws § 10-45-101 — SD Code / Title 10 / Chapter 45 / Section 10-45-101
Requirements for extension
Status: in_force

The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless:

(1) The project cost exceeds twenty thousand dollars; and

(2) The business applying for the extension obtains a permit from the secretary as set forth in § 10-45-103 .

Source: SL 2001, ch 57, § 4.
S.D. Codified Laws § 10-50-14 — SD Code / Title 10 / Chapter 50 / Section 10-50-14
Annual renewal of license--Fee
Status: in_force

The holder of each license may, annually, before the expiration date of the license then held by him, renew his license for a further period of one year, on application accompanied by a fee in the amount as prescribed in § 10-50-11 .

Source: SL 1937, ch 243, § 3; SDC 1939, § 57.3903; SL 1941, ch 352; SL 1951, ch 452, § 2; SL 1955, ch 415.
S.D. Codified Laws § 10-6-145 — SD Code / Title 10 / Chapter 6 / Section 10-6-145
Unrecorded improvements to real property--Notification of value to county auditor
Status: in_force

If the director finds improvements to real property when assessing the property for tax purposes, and if the improvements are not recorded in the director's records for the property and the improvements were not made in the year immediately preceding the assessment date, the director shall notify the county auditor of the value of the improvements and the date when the improvements were added to the real property.

Source: SL 1989, ch 85, § 1; SDCL § 10-6-36.1; SL 2021, ch 44, §§ 31, 44.
S.D. Codified Laws § 10-23-2.4 — SD Code / Title 10 / Chapter 23 / Section 10-23-2.4
Notice to seller and buyer under contract for deed
Status: in_force

The treasurer shall notify both the seller and the buyer under a contract for deed of delinquent property taxes if the contract has been recorded in the Office of the Register of Deeds. The notice shall include the years that the taxes are delinquent and the amount of delinquent taxes.

Source: SL 1989, ch 94; SL 2018, ch 63, § 79.
S.D. Codified Laws § 10-47B-70 — SD Code / Title 10 / Chapter 47B / Section 10-47B-70
Refund claimant license required
Status: in_force

Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-128 , 10-47B-132 , 10-47B-114 , and 10-47B-114.1 shall be licensed as a refund claimant.

Source: SL 1995, ch 71, § 70; SL 1996, ch 90, § 23.
S.D. Codified Laws § 10-4-1 — SD Code / Title 10 / Chapter 4 / Section 10-4-1
Property generally subject to taxation
Status: in_force

All real property in this state and the property of corporations existing or hereafter created, and the property of all banks or banking companies existing or hereafter created, except such as is hereinafter expressly excepted, is subject to taxation; and such property, or the value thereof, shall be entered in the list of taxable property for that purpose, in the manner prescribed in chapter 10-6 .

Source: SL 1897, ch 28, § 2; RPolC 1903, § 2053; RC 1919, § 6667; SDC 1939, § 57.0310; SL 1992, ch 80, § 11.
S.D. Codified Laws § 10-46-18 — SD Code / Title 10 / Chapter 46 / Section 10-46-18
Delivery in state as prima facie evidence of sale for use in state
Status: in_force

For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, evidence that tangible personal property or any product transferred electronically was sold by any person for delivery in this state shall be prima facie evidence that the tangible personal property or the product transferred electronically was sold for use in this state.

Source: SL 1939, ch 276, § 5; SDC Supp 1960, § 57.4305; SL 2008, ch 51, § 50.
S.D. Codified Laws § 10-4-2 — SD Code / Title 10 / Chapter 4 / Section 10-4-2
Definition of real property for ad valorem taxation purposes
Status: in_force

Real property, for the purposes of ad valorem taxation, includes:

(1) Land and all rights and privileges thereto belonging;

(2) Improvements to land and all rights and privileges thereto belonging, consisting of items permanently affixed to and becoming part of the real estate. The term, permanently affixed, refers to the economic life of the improvement rather than perpetuity;

(3) Mines, minerals, and quarries;

(4) Buildings and structures which are on foundations, and improvements to buildings and structures including any heating system, air conditioning, ventilation, sanitation, lighting, or plumbing which is part of the building or structure; and

(5) Mobile homes as defined in § 32-3-1 which are on foundations.

For assessment purposes, a structure is anything constructed or erected from an assembly of materials, which requires a permanent location on or in the ground.

For assessment purposes, a building is a structure designed to stand permanently and cover a space of land which is enclosed by walls and is covered with a roof.

Source: SDC 1939, § 57.0312; SL 1974, ch 88, § 3; SL 1987, ch 29, § 3; SL 1992, ch 74, § 1; SL 1997, ch 51, § 1; SL 2025, ch 44, § 1.
S.D. Codified Laws § 10-59-6 — SD Code / Title 10 / Chapter 59 / Section 10-59-6
Penalty for failure to file return--Penalty reduced or eliminated--Interest charged for late payment--Interest tolled during appeal--Maximum interest rate for mistake of law
Status: in_force

Any person required to file returns or reports under the chapters set out in § 10-59-1 , who fails to file a return or report which includes all taxable transactions within thirty days following the month the return or report is due is subject to an additional amount, assessed as a penalty, equal to ten percent of the tax or ten dollars whichever is greater. However, for reasonable cause shown, the secretary may reduce or eliminate such penalty.

Any person subject to tax under the chapters set out in § 10-59-1 who fails to pay the tax within the time prescribed is subject to an interest charge for each month or part thereof for which the payment is late, which interest shall be one percent or five dollars whichever is greater for the first month, and one percent per month thereafter. If the failure to pay tax was with the intent to intentionally avoid or delay the payment of tax, the person who fails to pay the tax within the time prescribed is subject to an interest charge for each month or part thereof for which the payment is late, which interest shall be one and one-half percent or five dollars, whichever is greater. Interest is tolled during any appeal taken by the department or during any period the hearing examiner extends the time in which to submit a proposed decision or during any period the secretary fails to rule within thirty days after receiving the proposed decision.

Penalty and interest are considered the same as tax for the purposes of collection and enforcement including liens, distress warrants, and criminal violations. Any payment received for taxes, penalty, or interest is applied first to tax, beginning with the oldest delinquency, then to interest and then to penalty.

The secretary may, upon application of the taxpayer, establish a maximum interest rate of twenty-four percent upon delinquent taxes if the secretary determines that the delinquent payment was caused by a mistake of law and was not caused by an intent to evade the tax.

Source: SL 1986, ch 111, § 6; SL 1988, ch 124, § 7; SL 1989, ch 122; SL 1992, ch 102, § 6; SL 2015, ch 69, § 1.
S.D. Codified Laws § 10-38-11 — SD Code / Title 10 / Chapter 38 / Section 10-38-11
Allegation of tax liability--Treasurer's books as prima facie evidence
Status: in_force

In any such action it shall be sufficient for the treasurer to allege in his complaint that the taxes stand charged upon his books against such company and the same are due and unpaid, and that a debt is thereby created, and that such company is indebted in the amount appearing to be due on the treasurer's books. The treasurer's books shall be received as prima facie evidence, on the trial of the action, of the amount and validity of such tax appearing due and unpaid thereon, and of the nonpayment of the same.

Source: SL 1915, ch 100, § 46; SL 1917, ch 120, § 11; SL 1917, ch 121, § 12; SL 1917, ch 122, § 12; RC 1919, § 6662; SDC 1939, § 57.2001.
S.D. Codified Laws § 10-23-29 — SD Code / Title 10 / Chapter 23 / Section 10-23-29
Tax sales not invalidated by irregularities
Status: in_force

No sale of any tax certificate on real property for nonpayment of taxes nor any conveyance issued on the real property is invalid or voidable if the real property has been listed or charged on any tax list in any other name than that of the rightful owner nor on account of neglect or failure of the treasurer or any other officer to collect the tax for which the tax certificate was sold.

Source: SL 1897, ch 28, § 134; RPolC 1903, § 2215; RC 1919, § 6807; SDC 1939, § 57.1112; SL 2018, ch 63, § 107.
S.D. Codified Laws § 10-43-10.3 — SD Code / Title 10 / Chapter 43 / Section 10-43-10.3
Subtractions from taxable income
Status: in_force

Subtracted from taxable income are:

(1) Dividends received from financial institutions subject to taxation under this chapter, to the extent the dividends were included in taxable income as determined under the Internal Revenue Code;

(2) Taxes imposed upon the financial institution within the tax year, under the Internal Revenue Code, excluding any taxes imposed under 26 USC § 1374 and 26 USC § 1375;

(3) Any interest expense described in §§ 291(e)(1)(B) and 265(b) of the Internal Revenue Code, which interest expense is deductible;

(4) Any capital gain 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 of 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;

(5) For those financial institutions making an election pursuant to 26 USC § 1362(a) of the United States Internal Revenue Code, as defined by § 10-1-47 , imputed federal income taxes in an amount equal to the taxes that would have been paid on net income as defined in § 10-43-10.1 had the financial institution continued to file its federal tax return without making an election to file pursuant to 26 USC § 1362(a); and

(6) For those financial institutions organized as limited liability companies, imputed federal income taxes in an amount equal to the taxes that would have been paid on net income as defined in § 10-43-10.1 had the financial institution elected to file as a subchapter C corporation under the Internal Revenue Code.

Source: SL 1977, ch 96, § 4 (2); SL 1978, ch 83, § 2; SL 1985, ch 84; SL 1987, ch 96, §§ 2-4; SL 1988, ch 104; SL 1997, ch 64, § 2; SL 2004, ch 289, § 4; SL 2014, ch 60, § 2, eff. Jan. 1, 2015; SL 2015, ch 62, § 11; SL 2016, ch 54, § 11; SL 2016, ch 62, § 6; SL 2026, ch 51, § 3.
S.D. Codified Laws § 10-6C-9 — SD Code / Title 10 / Chapter 6C / Section 10-6C-9
Prohibited property taxes not delinquent
Status: in_force

Property taxes that a county is prohibited from collecting pursuant to this chapter may not be considered delinquent and the county may not publish the name of any person whose property taxes are not paid pursuant to this chapter.

Source: SL 2023, ch 29, § 9.
S.D. Codified Laws § 10-36-1 — SD Code / Title 10 / Chapter 36 / Section 10-36-1
Companies subject to tax--Classification of personal property for taxation
Status: in_force

The personal property of persons, corporations, cooperatives, and associations engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas is hereby expressly classified for the purpose of taxation.

Source: SL 1941, ch 363, § 1; SDC Supp 1960, § 57.19B01; SL 1981, ch 94, § 1; SL 1982, ch 97.
S.D. Codified Laws § 10-9-7 — SD Code / Title 10 / Chapter 9 / Section 10-9-7
Valuation of mobile homes
Status: in_force

All mobile homes shall be valued and assessed by the county director of equalization in accordance with the provisions of this chapter, and in the same manner as such value and assessment is determined by the secretary of revenue. In determining the valuation of mobile homes, the director of equalization shall use a nationally recognized appraisal guide approved by the secretary of revenue.

Source: SL 1961, ch 450, § 6; SL 1965, ch 294, § 3; SL 1992, ch 81; 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 § 10-37-15 — SD Code / Title 10 / Chapter 37 / Section 10-37-15
Collection of delinquent taxes--Action in circuit court
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. When any tax 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 manner as now provided for the collection of other taxes and with the same right and power of the sheriff under execution, except that no process shall be necessary to authorize him to sell any property belonging to any pipeline company for the collection of such taxes. The additional remedy provided for in § 10-38-10 by action in the circuit court shall also be available to the county treasurer.

Source: SL 1947, ch 413, § 13; SDC Supp 1960, § 57.19A13.
S.D. Codified Laws § 10-4-35 — SD Code / Title 10 / Chapter 4 / Section 10-4-35
Wellness center defined--Taxable percentage
Status: in_force

For the purposes of § 10-4-9.3 , a "wellness center" is a health care facility if it links on - and off - site medical consultants with physical activity staff and programs of health and fitness facilities, can and does provide fitness testing and prescription exercise tailored to specific individual needs and capabilities, and the property is used for rehabilitation services or prescriptive exercise. For the purposes of § 10-4-12 , the taxable percentage of a wellness center shall be determined by computing the percentage of the total membership that do not use the facility for physician prescribed rehabilitation or prescriptive exercise.

Source: SL 1994, ch 75, § 2.
S.D. Codified Laws § 10-50-10 — SD Code / Title 10 / Chapter 50 / Section 10-50-10
Contents of application for license
Status: in_force

Such license shall be issued by the secretary of revenue on application, stating, on forms prescribed by the secretary, the name and address of the applicant, the address of the place of business at which it is proposed to engage in such business, the type of business, and such other information as the secretary may require for the proper administration of this chapter.

Source: SDC 1939, § 57.3903; SL 1941, ch 352; SL 1951, ch 452, § 2; SL 1955, ch 415; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-62-5 — SD Code / Title 10 / Chapter 62 / Section 10-62-5
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) Taxpayer record-keeping requirements; and

(4) Determining auditing methods.

Source: SL 2007, ch 69, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-56-14 — SD Code / Title 10 / Chapter 56 / Section 10-56-14
Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt
Status: in_force

The county treasurer shall furnish the sheriff with triplicate receipts on which is printed: "Sheriff's receipt for taxes." The sheriff shall issue receipts for any taxes, interest, penalties, fees, or costs collected. The original shall be delivered to the payor and the duplicate receipt shall be filed immediately with the treasurer, who shall cancel the tax on the duplicate tax list in the treasurer's office and enter on the duplicate tax list the date and number of the sheriff's receipt. The treasurer shall then issue a regular tax receipt for the full amount and have the receipt promptly delivered to the tax debtor.

Source: SL 1982, ch 107, § 14; SL 2008, ch 37, § 123.
S.D. Codified Laws § 10-47B-155 — SD Code / Title 10 / Chapter 47B / Section 10-47B-155
License revocation hearing--Written notice of revocation
Status: in_force

If any person licensed pursuant to this chapter fails to file a report or remit the tax payment when due, the secretary may immediately schedule a license revocation hearing. Upon revocation of the license the person shall cease any business activity authorized by the license. Written notice of the secretary's action shall be given to the licensee and to all other license holders of record on the date of notification.

Source: SL 1995, ch 71, § 152.
S.D. Codified Laws § 10-1-28.8 — SD Code / Title 10 / Chapter 1 / Section 10-1-28.8
Persons to whom federal taxpayer information may be disclosed--Purposes
Status: in_force

Federal taxpayer information may be disclosed to:

(1) The taxpayer who is required to submit the information to the state, or his designee appointed in writing;

(2) Officers, employees, or legal representatives of the state agency or department receiving or collecting the information, but only to the extent necessary to carry out their official duties; and

(3) Officers, employees, or legal representatives of any state agency or department for a civil or criminal law enforcement activity if the head of the agency or department has made a written request to the department having the information in which is specified the particular information desired and the law enforcement activity for which the information is sought.

Source: SL 1978, ch 69, § 3.
S.D. Codified Laws § 10-39-56 — SD Code / Title 10 / Chapter 39 / Section 10-39-56
Tax on owners of royalty or working interests--Withholding and remittance--Exemptions
Status: in_force

The owner of a royalty interest, of an overriding royalty or of profits or working interest shall pay a tax equal to eight percent of the value received for the right to sever precious metals. The person severing precious metals shall withhold the tax from the distributions made to the owner of interest. The person severing precious metals shall remit the tax with his quarterly remittance following the distribution. The provisions of this section do not apply to royalty interests owned by the federal government, state government, or a local government.

Source: SL 1984, ch 78, § 10.
S.D. Codified Laws § 10-47B-177 — SD Code / Title 10 / Chapter 47B / Section 10-47B-177
Information required in interstate fuel user's report
Status: in_force

The reports filed by interstate fuel users shall contain the following information for all qualified vehicles operating under the taxpayer's license:

(1) The total miles driven in all states;

(2) The total gallons of fuel consumed in all states;

(3) The total miles driven within South Dakota, recorded separately from the miles driven in other states; and

(4) The total gallons of fuel purchased in South Dakota on which the state's fuel tax was paid at the time of purchase.

Once the license holder's tax liability has been calculated in accordance with the provisions of § 10-47B-176 , the amount of tax - paid fuel gallonage listed under subdivision (4) of this section shall be applied against the calculated fuel tax liability for South Dakota. The resultant gallonage determines either an additional tax liability or a tax credit on the license holder's quarterly tax return.

Source: SL 1995, ch 71, § 174.
S.D. Codified Laws § 10-39-59 — SD Code / Title 10 / Chapter 39 / Section 10-39-59
Due dates of quarterly payments
Status: in_force

Notwithstanding the provisions of §§ 10-39-45.3 , 10-39-45.4 , and 10-39-45.5 , the period set forth in § 10-39-58 shall be treated as a separate tax year. The estimated payment for the quarter ending September 30, 1993, is due on or before the last day of October; the estimated payment for the quarter ending December 31, 1993, is due on or before the last day of January 1994; the estimated payment for the quarter ending March 31, 1994, is due on or before the last day of April 1994, and the estimated payment for the quarter ending June 30, 1994, is due on or before the last day of July 1994.

The final return and final payment of tax for the period provided for in § 10-39-58 is due December 1, 1994. If the total tax due is paid on or before December 1, 1994, and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists. The final return and final payment of tax for that portion of the calendar tax year ending December 31, 1994, not included within the provisions of § 10-39-58 , is due as provided in §§ 10-39-45.4 and 10-39-45.5 .

Source: SL 1992, ch 87, § 2; SL 1993, ch 93, § 2.
S.D. Codified Laws § 10-4-6.1 — SD Code / Title 10 / Chapter 4 / Section 10-4-6.1
Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired
Status: in_force

Personal property, as defined in this chapter, which is not centrally assessed is hereby classified for ad valorem tax purposes and is exempt from ad valorem taxation. This exemption does not impair or repeal any tax or fee authorized to be levied or imposed in lieu of personal property tax.

Source: SL 1978, ch 72, §§ 2, 9; SL 1992, ch 80, § 14.
S.D. Codified Laws § 10-5-17 — SD Code / Title 10 / Chapter 5 / Section 10-5-17
Time of appeal from secretary--Transcript--Hearing de novo and judgment
Status: in_force

An appeal under § 10-5-16 shall be taken within thirty days after the decision of the secretary of revenue by serving written notice on him; and the secretary of revenue shall, upon the filing of the bond, make out a transcript relating to the matter of his decision thereon and shall transmit the same to the clerk of the circuit court. Such appeal shall be filed by the first day of the next term of the circuit court after the decision of the secretary of revenue and such cause shall stand for trial at such term. All appeals thus taken to the circuit court shall be docketed as other causes pending therein, and the same shall be heard and determined de novo, and the circuit court shall make its final judgment.

Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50C-10 — SD Code / Title 10 / Chapter 50C / Section 10-50C-10
Taxes
Status: in_force

A cigar shipper shall remit the tax prescribed pursuant to § 10-50-61 based upon the wholesale purchase price, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. If there is no wholesale purchase price, the cigar shipper shall remit the tax prescribed pursuant to § 10-50-61 based upon the manufacturer's cost, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. The cigar shipper shall remit the taxes quarterly on or before the fifteenth day of the month following each quarterly period.

Source: SL 2021, ch 52, § 10, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-6-142 — SD Code / Title 10 / Chapter 6 / Section 10-6-142
Standards for redevelopment neighborhood property within municipality
Status: in_force

Any property located in any redevelopment neighborhood which is located within the corporate limits of a municipality and valued pursuant to this chapter shall meet any standards as set by the governing body of the municipality.

Source: SL 1993, ch 82, § 4; SDCL § 10-6-57; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-46E-13 — SD Code / Title 10 / Chapter 46E / Section 10-46E-13
Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity
Status: in_force

The amount of any use tax imposed with respect to the sale or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes shall be reduced by the amount of any sales, use, or gross receipts tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions. If the sales, use, or gross receipts tax of the other state is less than the tax of this state, the taxpayer is liable for the payment of the balance to this state. However, no credit may be given under this section if that state does not reciprocally grant a credit for taxes paid on similar tangible personal property.

Source: SL 2007, ch 63, § 1; SL 2015, ch 67, § 6.
S.D. Codified Laws § 10-22-57 — SD Code / Title 10 / Chapter 22 / Section 10-22-57
Defenses--Reassessment--Judgment for correct amount due
Status: in_force

In an answer, the defendant may assert any defense which the defendant may have to the collection of the taxes. If the defendant claims the taxes to be void, the court shall ascertain the correct amount of taxes due from the person for the year or years it is claimed the taxes are delinquent. If, in the court's opinion, the assessment or any subsequent proceeding is void or is voidable by the omission or commission of any act required or prohibited, the court shall reassess the property or order the property to be reassessed by the director of equalization acting at the time of the order. The court shall render judgment for the correct amount of taxes due from the defendant for that year or years.

Source: SL 1915, ch 296, § 13; RC 1919, § 6823; SDC 1939, § 57.1027; SL 1989, ch. 82, § 41; SL 1992, ch 80, § 202; SL 2018, ch 63, § 68.
S.D. Codified Laws § 10-6B-3 — SD Code / Title 10 / Chapter 6B / Section 10-6B-3
Amount of reduction in income allowed for taxes paid
Status: in_force

The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-6B-1(5) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single - family dwelling, then the amount of the reduction shall equal the taxes paid on the residence structure, platted lot upon which the structure is located or one acre, whichever is less, and the garage, whether attached or unattached. If the residence is not a single - family dwelling, then the reduction shall be equal to the amount of tax paid on or allocated to the structure and the platted lot upon which the structure is situated or one acre, whichever is less, used as a residence by the claimant including the garage, whether attached or unattached.

Source: SL 1987, ch 86, § 3.
S.D. Codified Laws § 10-59-40 — SD Code / Title 10 / Chapter 59 / Section 10-59-40
Filing of returns required whether or not gross receipts are subject to tax
Status: in_force

Any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46A , 10-46B , or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax.

Source: SL 2006, ch 61, § 8.
S.D. Codified Laws § 10-46-52 — SD Code / Title 10 / Chapter 46 / Section 10-46-52
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, § 3.
S.D. Codified Laws § 10-9-4 — SD Code / Title 10 / Chapter 9 / Section 10-9-4
Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant
Status: in_force

A mobile home bearing a license plate issued by any state other than South Dakota is exempt from listing hereunder for a period of ninety days in any twelve - month period, provided no person occupying such mobile home is employed in this state. When any person occupying a mobile home bearing a license plate issued by any state other than South Dakota accepts employment within this state, he shall within thirty days after the first day of such employment, list his mobile home as herein provided.

Source: SL 1961, ch 450, § 4.
S.D. Codified Laws § 10-33-8 — SD Code / Title 10 / Chapter 33 / Section 10-33-8
Additional information given in annual report
Status: in_force

The statement required by § 10-33-4 shall include such other facts and information as the Department of Revenue may require.

Source: SDC 1939, § 57.1802 (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 § 10-18-10 — SD Code / Title 10 / Chapter 18 / Section 10-18-10
Order and payment of refund--Charging to tax districts
Status: in_force

When any application for refund under this chapter is granted, the county auditor shall issue and deliver to the applicant a refund order on the county treasurer in the amount ordered refunded, stating therein what sum shall be refunded, and the county treasurer shall refund the same, and write opposite such taxes in his tax duplicate, the word "refunded," and the date and number of the order. The amount so refunded shall be paid in preference to other claims upon the treasury and the amount so refunded shall be charged to the state, county, municipality, township, or school corporation which may have received any part of such money, in proportion to the levies for the year for which the tax was extended.

Source: SL 1917, ch 130, § 5; RC 1919, § 6817; SDC 1939, § 57.0804; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-52-2 — SD Code / Title 10 / Chapter 52 / Section 10-52-2
Imposition of tax--Conformance to state sales and use tax--Rate
Status: in_force

Any incorporated municipality within this state may impose any non - ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, storage and consumption of items taxed under chapters 10-45 and 10-46 , unless such tax conforms in all respects to the state tax on such items with the exception of the rate, and the rate levied does not exceed two percent.

Source: SL 1969, ch 190, § 3; SL 1977, ch 103, § 1; SL 1983, ch 101, § 2; SL 1987, ch 112, § 1; SL 1991, ch 111, § 1; SL 1994, ch 103; SL 1995, ch 68, § 46; SL 1995, ch 73, § 1; SL 1997, ch 71, § 1; SL 2002, ch 64, § 32.
S.D. Codified Laws § 10-45-11.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-11.1
Exemption of goods and services furnished to meet warranty obligation without charge
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from furnishing goods or services to the purchaser or the purchaser's successor in interest of tangible personal property and any product transferred electronically to fulfill a warranty obligation of the manufacturer to the extent that the goods or services are not charged to the purchaser or the purchaser's successor in interest.

Source: SL 1971, ch 79; SL 2008, ch 51, § 15.
S.D. Codified Laws § 10-45-20.6 — SD Code / Title 10 / Chapter 45 / Section 10-45-20.6
Exemption of gross receipts from sale of certain replacement parts
Status: in_force

There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale.

Source: SL 1989, ch 111, § 1.
S.D. Codified Laws § 10-47B-178 — SD Code / Title 10 / Chapter 47B / Section 10-47B-178
Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records
Status: in_force

If the qualified vehicles used by an interstate user are leased, the operator shall carry a copy of the lease agreement in the vehicle while operating in this state. The lease agreement shall clearly indicate the party responsible for the fuel user license and for the reporting and payment of fuel taxes. The following types of lease agreements shall be recognized by the department:

(1) Temporary leases, which are leases for less than thirty days or leases for more than thirty days without exclusive use of the leased vehicle; and

(2) Permanent leases, which are leases for more than thirty days with exclusive use of the leased vehicle.

The party responsible for the reporting and payment of fuel taxes shall maintain complete and accurate records of the operations conducted for purposes of tax return completion and audit examination.

Source: SL 1995, ch 71, § 175.
S.D. Codified Laws § 10-43-5 — SD Code / Title 10 / Chapter 43 / Section 10-43-5
Income tax in lieu of other taxes
Status: in_force

The tax referred to in this chapter is in lieu of all other taxes, state, county, and local, except taxes upon the institutions' real property, taxes upon the institutions' leased sites, taxes upon tangible personal property and products transferred electronically not normally used in extension of credit or acceptance of deposits and the retail sales tax or the use tax on tangible personal property and any product transferred electronically. However, tangible personal property and any product transferred electronically acquired by the financial institution through a foreclosure proceeding are exempt from such other taxes.

Source: SL 1939, ch 263, §§ 8, 10; SL 1943, ch 300; SDC Supp 1960, §§ 57.30A08, 57.30A10; SL 1977, ch 96, § 3; SL 1983, ch 356, § 6; SL 2008, ch 37, § 102; SL 2008, ch 51, § 68; SL 2016, ch 62, § 5.
S.D. Codified Laws § 10-39A-9 — SD Code / Title 10 / Chapter 39A / Section 10-39A-9
Funds paid to counties
Status: in_force

Funds paid to counties under this chapter shall be paid out on warrants drawn by the state auditor on vouchers approved by the secretary.

Source: SL 1978, ch 81, § 13; SL 1979, ch 77, § 2; SL 2021, ch 49, § 4.
S.D. Codified Laws § 10-46B-16 — SD Code / Title 10 / Chapter 46B / Section 10-46B-16
Exemption for floor laying
Status: in_force

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

Source: SL 1991, ch 108, § 2.
S.D. Codified Laws § 10-56-7 — SD Code / Title 10 / Chapter 56 / Section 10-56-7
Proceedings against sheriff for nonfeasance of office
Status: in_force

If any sheriff fails to proceed in the collection of delinquent taxes as provided by § 10-56-6 , the state's attorney of that county, or the attorney general upon the affidavit of the secretary of revenue or the board of county commissioners, shall institute special proceedings in the circuit court for that county. The special proceeding shall be instituted by petition of the state's attorney or the attorney general to the circuit court. The court shall issue its order fixing the time and place of the hearing on the petition. The order and a copy of the petition shall be served upon the sheriff not less than ten days prior to the date fixed for hearing. Upon such hearing, if the court finds that the sheriff has been guilty of nonfeasance of office as defined in § 10-56-6 , it shall remove that sheriff from office by appropriate order.

Source: SL 1982, ch 107, § 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 § 10-4-43 — SD Code / Title 10 / Chapter 4 / Section 10-4-43
Renewable energy facility defined
Status: in_force

For purposes of §§ 10-4-42 to 10-4-45 , inclusive, a renewable energy facility is a facility that uses a renewable resource as its energy source for the purpose of producing electricity or energy.

Source: SL 2010, ch 47, § 2.
S.D. Codified Laws § 10-39A-18 — SD Code / Title 10 / Chapter 39A / Section 10-39A-18
Inspection of books and records--Authority of secretary--Violation as misdemeanor
Status: in_force

The secretary 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. 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 secretary full and free access to any books, papers, or records that he requires for the purposes of this chapter.

Source: SL 1982, ch 100, § 4.
S.D. Codified Laws § 10-47B-124 — SD Code / Title 10 / Chapter 47B / Section 10-47B-124
Tax refund to retail dealer on fuel sold to federal government or defense supply center
Status: in_force

A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel or special fuel, sold to the federal government or defense supply center for its consumption.

Source: SL 1995, ch 71, § 124.
S.D. Codified Laws § 10-45-105 — SD Code / Title 10 / Chapter 45 / Section 10-45-105
Fraudulent claim--Tax due constitutes lien in favor of state
Status: in_force

If any extension has been fraudulently presented or supported as to any item in the claim, or if the business fails to meet all the conditions §§ 10-45-99 to 10-45-107 , inclusive, then the business may be rejected in its entirety and any tax due from the business shall constitute a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the business and may be recovered in an action of debt.

Source: SL 2001, ch 57, § 8.
S.D. Codified Laws § 10-11-45 — SD Code / Title 10 / Chapter 11 / Section 10-11-45
Docketing and hearing of appeals to circuit court--Combining decisions in appeal
Status: in_force

All appeals taken to the circuit court pursuant to § 10-11-43 or 10-11-44 shall be docketed as other causes pending therein. Appeals taken pursuant to § 10-11-44 shall be heard and conducted and determined as provided by §§ 7-8-30 and 7-8-31 . All decisions of such county boards of equalization affecting any party or parties appellant, may be included in one appeal.

Source: SL 1907, ch 124; SL 1909, ch 193; RC 1919, § 6727; SDC 1939, § 57.0411; SL 1957, ch 461, § 1; SL 1994, ch 73, § 18.
S.D. Codified Laws § 10-52-17 — SD Code / Title 10 / Chapter 52 / Section 10-52-17
Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property
Status: in_force

A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B if the contractor or subcontractor meets the requirements provided in § 10-61-1 . The ordinance shall provide a procedure for filing an application for the refund and receiving the payment of the refund by the municipality.

Source: SL 2006, ch 60, § 1.
S.D. Codified Laws § 10-43-10.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-10.1
Net income defined
Status: in_force

Net income, in the case of a financial institution, is taxable income as defined in the United States Internal Revenue Code, as defined by § 10-1-47 , and reportable for federal income tax purposes for the taxable year, but subject to the adjustments as provided in §§ 10-43-10.2 and 10-43-10.3 . If a financial institution has elected to file its federal tax return pursuant to 26 USC § 1362(a) of the United States Internal Revenue Code, as defined by § 10-1-47 , net income shall be computed in the same manner and in the same amount as if that institution had continued to file its federal tax return without making the election and the financial institution shall continue to be treated as a separate corporation for the purposes of this chapter. If a financial institution is organized as a limited liability company, the limited liability company shall be treated as a separate corporation for the purpose of this chapter.

Source: SL 1977, ch 96, § 4; SL 1978, ch 83, § 5; SL 1979, ch 82, § 3; SL 1981, ch 98; SL 1982, ch 95, § 3; SL 1983, ch 82, § 1; SL 1984, ch 70, § 1; SL 1985, ch 83, § 1; SL 1986, ch 98, § 1; SL 1987, ch 95; SL 1988, ch 103, § 1; SL 1989, ch 101, § 1; SL 1990, ch 83, § 1; SL 1991, ch 98, § 1; SL 1992, ch 68, § 1; SL 1993, ch 95, § 1; SL 1994, ch 92, § 1; SL 1995, ch 65, § 1; SL 1996, ch 79, § 1; SL 1997, ch 64, § 1; SL 1997, ch 65, § 1; SL 1998, ch 68, § 1; SL 1999, ch 56, § 1; SL 2000, ch 59, § 1; SL 2001, ch 53, § 1; SL 2002, ch 59, § 1; SL 2003, ch 60, § 1; SL 2004, ch 90, § 1; SL 2004, ch 289, § 3; SL 2005, ch 67, § 1; SL 2006, ch 45, § 1; SL 2007, ch 54, § 1; SL 2008, ch 46, § 3; SL 2009, ch 39, § 9; SL 2010, ch 45, § 9; SL 2011, ch 48, § 9; SL 2012, ch 59, § 9; SL 2013, ch 42, § 9; SL 2014, ch 54, § 9; SL 2015, ch 62, § 9; SL 2016, ch 54, § 10.
S.D. Codified Laws § 10-22-13 — SD Code / Title 10 / Chapter 22 / Section 10-22-13
Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure
Status: in_force

If the sheriff of any county fails to proceed in the collection of delinquent mobile home taxes or taxes on a building on a leased site as provided in § 10-22-12 , the state's attorney of the county shall, upon resolution of the board of county commissioners, institute a special proceeding in the circuit court for the county. The proceeding shall be instituted by petition of the state's attorney to the circuit court who shall issue an order fixing the time and location of a hearing on the petition. The order and copy of the petition shall be served upon the sheriff not less than ten days before the date fixed for hearing. If the court finds the sheriff guilty of nonfeasance of office as defined in § 10-22-12 , the court shall, by appropriate order, remove the sheriff from office and the vacancy shall be filled as provided by law.

Source: SL 1939, ch 285, § 2; SDC Supp 1960, § 57.10 16-1 ; SL 1992, ch 80, § 183; SL 2018, ch 63, § 43.
S.D. Codified Laws § 10-6-105 — SD Code / Title 10 / Chapter 6 / Section 10-6-105
Period during which assessment made--Date of assessment
Status: in_force

All real property subject to taxation shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment.

Source: SL 1897, ch 28, § 6; RPolC 1903, § 2057; RC 1919, § 6671; SL 1919, ch 112, § 1; SDC 1939, § 57.0322; SL 1939, ch 264; SL 1941, ch 333; SL 1943, ch 284; SL 1947, ch 399; SL 1957, ch 458; SL 1967, ch 318; SL 1979, ch 66, § 1; SL 1992, ch 80, § 29; SL 1993, ch 86, § 37; SDCL § 10-6-2; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-38-15 — SD Code / Title 10 / Chapter 38 / Section 10-38-15
Information required by secretary for purpose of reassessment
Status: in_force

The secretary of revenue is hereby vested with authority to require any person or company whose property is sought to be reassessed and retaxed, to furnish such information and statistics in addition to that contained in its original return, as he may deem necessary to assist him in making such reassessment and revaluation.

Source: SL 1939, ch 281, § 2; SDC Supp 1960, § 57.0208; 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 § 10-45-7.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-7.1
Exemption for lodging house or hotel membership fees
Status: in_force

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from membership fees paid to any lodging house and hotel membership organization operated for the benefit of its members. However, this exemption does not apply to any membership fee that represents payment for tangible personal property, any product transferred electronically, and services provided by the membership organization.

Source: SL 2001, ch 55, § 1; SL 2008, ch 51, § 11.
S.D. Codified Laws § 10-45A-9 — SD Code / Title 10 / Chapter 45A / Section 10-45A-9
Claim computed by department at election of claimant
Status: in_force

The claimant, at his election, shall not be required to record on his claim the amount claimed by him. The claim allowable to persons making the election shall be computed by the department.

Source: SL 1974, ch 89, § 3 (4).
S.D. Codified Laws § 10-46-56 — SD Code / Title 10 / Chapter 46 / Section 10-46-56
Exemption for the use of credit card processing services
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of credit card processing services by retailers.

Source: SL 1994, ch 100, § 2.
S.D. Codified Laws § 10-25-15 — SD Code / Title 10 / Chapter 25 / Section 10-25-15
Cancellation of certificate on delivery of deed--Proof and bond for lost certificate
Status: in_force

If deeds are delivered by the treasurer for real property sold for taxes, the certificate shall be canceled and filed by the county auditor. In case of loss of any certificate, on being satisfied by due proof, and bond stating the sum equal to the value of the property conveyed, the treasurer may execute, deliver, and file the proof and bond with the county auditor.

Source: SL 1897, ch 28, § 135; RPolC 1903, § 2216; RC 1919, § 6808; SDC 1939, § 57.1121; SL 2018, ch 63, § 138.
S.D. Codified Laws § 10-45-1.15 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.15
Conditions under which gross receipts include consideration retailer received from third parties
Status: in_force

Gross receipts, as defined in § 10-45-1.14 , include consideration received by the retailer from third parties if:

(1) The retailer actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

(2) The retailer has an obligation to pass the price reduction or discount through to the purchaser;

(3) The amount of the consideration attributable to the sale is fixed and determined by the retailer at the time of the sale of the item to the purchaser; and

(4) One of the following criteria is met:

(a) The purchaser presents a coupon, certificate, or other documentation to the retailer to claim a price reduction or discount where the coupon, certificate, or documentation is authorized, distributed, or granted by a third party with the understanding that the third party will reimburse any retailer to whom the coupon, certificate, or documentation is presented;

(b) The purchaser identifies himself or herself to the retailer as a member of a group or organization entitled to a price reduction or discount (a preferred customer card that is available to any patron does not constitute membership in such a group); or

(c) The price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.

For the purposes of this section, the purchaser is the end consumer.

Source: SL 2007, ch 56, § 3.
S.D. Codified Laws § 10-46A-13 — SD Code / Title 10 / Chapter 46A / Section 10-46A-13
Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt
Status: in_force

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

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

Source: SL 1981, ch 105; SL 1982, ch 120, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2009, ch 49, § 4; SL 2011, ch 1 (Ex. Ord. 11-1), § 35, eff. Apr. 12, 2011; SL 2026, ch 33, § 55.
S.D. Codified Laws § 10-33-24 — SD Code / Title 10 / Chapter 33 / Section 10-33-24
Determination and certification of gross receipts tax payable to school districts
Status: in_force

The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in § 10-33-21 . The secretary shall on or before July first of each year certify to each school district in the state in which the company operates the amount of the tax to be paid to the school district on the basis of the gross receipts received by the company in each school district.

Source: SL 1955, ch 423, § 3; SDC Supp 1960, § 57.1810; SL 1965, ch 287, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 52, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-6C-11 — SD Code / Title 10 / Chapter 6C / Section 10-6C-11
County treasurer may accept payment of prohibited taxes--Applied to oldest property tax
Status: in_force

If any person, entity, or trust chooses to pay any property taxes that have not been collected pursuant to this chapter, the payments apply to the oldest property taxes and the interest thereon. If a person qualifies for a prohibition on the collection of real property taxes pursuant to this chapter, nothing in those sections may be construed to prohibit a county treasurer from accepting payment for the real property taxes from any person, entity, or trust that submits payment to a county treasurer.

Source: SL 2023, ch 29, § 11.
S.D. Codified Laws § 10-46-15 — SD Code / Title 10 / Chapter 46 / Section 10-46-15
Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports
Status: in_force

The gross receipts from sales of tangible personal property, any product transferred electronically, and the gross receipts from sales, furnishing or service of electrical energy, natural and artificial gas, water and communication service to and for use by religious educational institutions and private educational institutions currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 1983, and nonprofit, charitable hospitals when purchases are made by authorized officials, payment made from the institution's funds and title to the property retained in the name of the institutions, are specifically exempted from the tax imposed by this chapter. For the purposes of this section, a private educational institution shall be defined as an institution currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 1995, maintaining a campus physically located within this state; and accredited by the South Dakota Department of Education or the North Central Association of Colleges and Schools.

This exemption does not extend to sales to or purchases of tangible personal property or any product transferred electronically for the personal use of officials, members, or employees of such institutions or to sales to or purchases of tangible personal property or any product transferred electronically used in the operation of a taxable retail business. The exemption provided in this section does not, in any manner, relieve the institution from the payment of the additional and further license fee imposed on the registration of motor vehicles. All institutions claiming this exemption shall, at the end of each quarter of each calendar year, file with the Department of Revenue a list of all purchases on which exemption was claimed, fully itemized, showing name and address of vendors, description of property purchased, purchase price, and brief explanation of use or intended use.

Source: SL 1951, ch 453; SDC Supp 1960, § 57.4304 (8); SL 1983, ch 96, § 2; SL 1995, ch 68, § 37; SL 2003, ch 272, § 63; SL 2003, ch 272 (Ex. Ord. 03-1), §§ 63, 82; SL 2008, ch 51, § 48; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50B-15 — SD Code / Title 10 / Chapter 50B / Section 10-50B-15
Assignment to state of manufacturer's interest in money in qualified escrow fund
Status: in_force

Notwithstanding the provisions of § 10-50B-8 , a manufacturer that elects to deposit money into a qualified escrow fund pursuant to § 10-50B-7 may assign to the state the interest of the manufacturer in any money in the qualified escrow fund.

An assignment executed under this section is irrevocable and applies to any money and any interest or other appreciation earned on any money for which the manufacturer executes the assignment.

Source: SL 2019, ch 67, § 1.
S.D. Codified Laws § 10-1-15.2 — SD Code / Title 10 / Chapter 1 / Section 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts
Status: in_force

If it appears to the satisfaction of the secretary of revenue that state collection efforts have failed, the secretary may employ collection agencies or attorneys on a contingent fee basis to collect any such delinquent accounts.

Source: SL 2004, ch 80, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-1-39 — SD Code / Title 10 / Chapter 1 / Section 10-1-39
Reports on licensing and regulatory legislation
Status: in_force

The Department of Revenue shall devise and report in favor of legislation that is necessary and expedient for the levying and collection for state purposes of license fees, franchise or charter fees, stamp taxes, royalties, privileges and business taxes, and other revenues derived from the regulation of state affairs and the exercise of the police powers of the state.

Source: SDC 1939, § 57.0202; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 22; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-12-21.1 — SD Code / Title 10 / Chapter 12 / Section 10-12-21.1
Levies in addition to limit
Status: in_force

A county may levy taxes in addition to the limit prescribed in § 10-12-21 for the following purposes:

(1) Accumulation for all county buildings and structures pursuant to §§ 7-25-1 , 7-27-1 , and 34-8-5 ;

(2) Accumulations for interest and principal payments on all county bonds, long - term indebtedness, and judgments pursuant to §§ 7-18-7 , 7-22-11 , 7-24-18 , and 41-18-6 ;

(3) For the highway and bridge reserve fund pursuant to § 10-12-13 ;

(4) For the snow removal and emergency disaster fund pursuant to § 34-5-2 ;

(5) For a railroad authority pursuant to § 49-17A-22 ;

(6) For regional airport authorities pursuant to § 50-6A-24 ;

(7) For secondary roads pursuant to § 31-12-27 ;

(8) For fire protection pursuant to § 34-31-3 .

Source: SL 1985, ch 77, § 3; SL 1987, ch 29, § 5.
S.D. Codified Laws § 10-43-25.9 — SD Code / Title 10 / Chapter 43 / Section 10-43-25.9
Affiliated service income defined
Status: in_force

For the purposes of §§ 10-43-25.3 and 10-43-25.8 , affiliated service income means fees, commissions, service charges, and other receipts from the production or servicing of loans or credit card receivables by a nondepository financial institution for another nondepository financial institution, if each nondepository financial institution is in the same affiliated group for purposes of filing a consolidated federal corporate income tax return.

Source: SL 1996, ch 80, § 3; SL 2014, ch 61, § 13, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-44-16 — SD Code / Title 10 / Chapter 44 / Section 10-44-16
Penalty on unpaid taxes and installments--Refunds
Status: in_force

All taxes and installments not paid when due shall be paid together with a penalty assessment on the unpaid balance at the rate of one and one - half percent per month, or fraction thereof. The Division of Insurance may refund any penalty or interest paid in error. Upon written request by a receiver, the director of the Division of Insurance may extend the time for payment of the tax and may waive any penalty assessment.

Source: SL 1982, ch 110, § 5A; SL 1984, ch 84; SL 1993, ch 97, § 3.
S.D. Codified Laws § 10-47B-156 — SD Code / Title 10 / Chapter 47B / Section 10-47B-156
Sworn statement in lieu of verification of report before a notary public
Status: in_force

Any law of this state which requires a sworn or verified report or return to be made to the secretary by any person licensed pursuant to this chapter, is satisfied if the person required to make the report or the person's authorized officer or agent, in lieu of verification before a notary public, shall sign a statement printed or written thereon in the following form: "I declare and affirm under the penalties of perjury that this report has been examined by me, and to the best of my knowledge and belief is in all things true and correct."

Source: SL 1995, ch 71, § 153.
S.D. Codified Laws § 10-47B-135 — SD Code / Title 10 / Chapter 47B / Section 10-47B-135
No tax refund for certain uses of fuel
Status: in_force

No refund of motor fuel or special fuel taxes paid may be made for any of the following uses of fuel:

(1) Fuel used in motor vehicles operated on the public highways of this state;

(2) Fuel used for propulsion on the highway in any vehicles, machinery, or equipment for any highway construction or maintenance work which is paid for, wholly or in part, by public moneys;

(3) Fuel used in aircraft or watercraft;

(4) Undyed special fuel used in off-road machinery or equipment;

(5) Fuel used from the engine fuel supply tank by a motor vehicle while idling. Fuel used by a motor vehicle while idling shall be included in the total amount of fuel consumed when calculating average miles per gallon; or

(6) Fuel used in any motor vehicle, recreation vehicle, or farm equipment used for nonhighway agricultural purposes or, unless otherwise provided by this chapter, used in any motor vehicle or equipment for nonhighway commercial uses.

Source: SL 1995, ch 71, § 132; SL 2011, ch 61, § 5.
S.D. Codified Laws § 10-45-31 — SD Code / Title 10 / Chapter 45 / Section 10-45-31
Receipts not issued for taxes remitted
Status: in_force

The secretary of revenue shall not be required to issue receipts for sales tax remitted to the Department of Revenue.

Source: SL 1951, ch 463, § 1; SDC Supp 1960, § 57.3302-1; SDC Supp 1960, § 57.3302 as added by SL 1967, ch 329, § 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 § 10-12-5 — SD Code / Title 10 / Chapter 12 / Section 10-12-5
State treasurer to transfer sums to interest and debt service funds
Status: in_force

The state treasurer is hereby directed to transfer the sums available or to become available in the general fund of the state to the proper interest and debt service funds or other funds, when such sums have been allocated and included as a part of the amounts to be raised for the purposes enumerated in § 10-12-3 to the end that such sums may be available for the purposes to which they may be allocated as a part of the authorized tax levies.

Source: SL 1933, ch 193; SDC 1939, § 57.0501.
S.D. Codified Laws § 10-20-10 — SD Code / Title 10 / Chapter 20 / Section 10-20-10
Removal or destruction of building in municipality before taxes paid as misdemeanor--Lien on lot and materials--Condemned fire hazards excepted
Status: in_force

It is a Class 2 misdemeanor for any person to move, tear down, or destroy any building on a lot in a municipality upon which taxes have been levied until after such taxes have been fully paid. If such a building is removed, torn down, or destroyed without the payment of taxes, the unpaid taxes shall be a lien upon the building, the lot from which it was removed, and the lumber and other materials of which the building was constructed. This section does not apply to any building condemned as a fire hazard.

Source: SL 1899, ch 45, §§ 1, 2; RPolC 1903, §§ 1568, 1569; RC 1919, § 6573; SDC 1939, §§ 45.1424, 45.9901; SL 1943, ch 167; SL 1982, ch 86, § 19.
S.D. Codified Laws § 10-46E-4 — SD Code / Title 10 / Chapter 46E / Section 10-46E-4
Farm machinery defined
Status: in_force

For purposes of this chapter, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will be used exclusively for agricultural purposes.

Source: SL 2006, ch 58, § 4.
S.D. Codified Laws § 10-46-22 — SD Code / Title 10 / Chapter 46 / Section 10-46-22
Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit
Status: in_force

The secretary of revenue may, upon application, authorize the collection of the tax imposed by this chapter by any retailer not maintaining a place of business within this state, who, to the satisfaction of the secretary of revenue furnishes adequate security to ensure collection and payment of the tax. The retailer shall be issued, without charge, a permit to collect the tax in such manner, and subject to such requirements as the secretary of revenue may prescribe by rule promulgated pursuant to chapter 1-26 . If so authorized, the retailer shall collect the tax upon any tangible personal property or any product transferred electronically sold to the retailer's knowledge for use, storage, or other consumption within this state, in the same manner and subject to the same requirements as a retailer maintaining a place of business within this state. The authority and permit may be canceled if, at any time, the secretary of revenue considers the security inadequate, or that such tax can more effectively be collected from the person using the property in this state.

Source: SL 1939, ch 276, § 8; SDC Supp 1960, § 57.4308; SL 1987, ch 82, § 30; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51, § 53; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-76 — SD Code / Title 10 / Chapter 47B / Section 10-47B-76
Cancellation of license by written request
Status: in_force

Upon receipt of a written request from a person who holds a valid license issued pursuant to this chapter, to cancel the license issued to the person, the secretary may cancel the license.

Source: SL 1995, ch 71, § 76.
S.D. Codified Laws § 10-3-35 — SD Code / Title 10 / Chapter 3 / Section 10-3-35
Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit court preserved--Stay of appeal to Office of Hearing Examiners
Status: in_force

The director of equalization may appeal any decision of the local board of equalization to the county board of equalization. An appeal from a decision of the local board shall be made and perfected by the filing of a notice with the county auditor and mailing a copy of such notice to the property owners and to the clerk or auditor, as the case may be, of the local board on or before the third Tuesday in April. Nothing in this chapter affects the right of a taxpayer to appeal from the decision of the county board of equalization to the circuit court. Such an appeal by a taxpayer to the circuit court shall preclude and stay any appeal taken by the director of equalization to the Office of Hearing Examiners.

Source: SL 1957, ch 477, § 8 (7); SDC Supp 1960, § 57.03A08 (7); SL 1994, ch 73, § 8; SL 1996, ch 66, § 2.
S.D. Codified Laws § 10-46-2.4 — SD Code / Title 10 / Chapter 46 / Section 10-46-2.4
Certain purchases considered for resale purposes
Status: in_force

Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes.

Source: SL 1988, ch 107, § 2.
S.D. Codified Laws § 10-9-3.1 — SD Code / Title 10 / Chapter 9 / Section 10-9-3.1
Listing of mobile home on sale by dealer--Notation of taxes paid
Status: in_force

When a mobile home or manufactured home is sold by a licensed mobile home or manufactured home dealer, the dealer shall complete the mobile home or manufactured home listing form and send the completed form to the director of equalization of the county in which the mobile home or manufactured home was delivered. The form shall be sent within thirty days after the delivery of the mobile home or manufactured home. If current taxes have been paid, the selling mobile home or manufactured home dealer shall make a notation of such on the listing form under the signature of the taxpayer giving the county in which the taxes were paid and the decal number.

Source: SL 1968, ch 263, § 1; SL 1993, ch 88, § 1.
S.D. Codified Laws § 10-45-16.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-16.2
Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides
Status: in_force

There are specifically exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides, as defined in § 38-20A-1 , for agricultural purposes, if sales tax or use tax was paid upon the original purchase of the device.

Source: SL 1986, ch 103; SL 2006, ch 48, § 1.
S.D. Codified Laws § 10-59-37 — SD Code / Title 10 / Chapter 59 / Section 10-59-37
Alternative methods for signing returns
Status: in_force

The secretary may prescribe alternative methods for the signing, subscribing, or verifying of a return, report, statement, or other document that shall have the same validity and consequences as the actual signing by the taxpayer.

Source: SL 1995, ch 74, § 2.
S.D. Codified Laws § 10-37-14 — SD Code / Title 10 / Chapter 37 / Section 10-37-14
Local assessment of oil company property other than pipelines
Status: in_force

All other property of oil companies or carbon dioxide capture companies described in § 10-37-12 , other than pipeline up to the line of any terminal or pumping station premises, including real estate and all buildings, facilities, or equipment thereon shall be assessed for taxation by the director of equalization in the taxing district in which the same is located.

Source: SL 1947, ch 413, § 12; SDC Supp 1960, § 57.19A12; SL 2022, ch 32, § 3.
S.D. Codified Laws § 10-45-18.5 — SD Code / Title 10 / Chapter 45 / Section 10-45-18.5
Exemption for sale of feed for certain nondomestic animals
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of feed for any nondomestic animal regulated by the Animal Industry Board pursuant to § 40-3-26 , if the feed is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals.

Source: SL 1993, ch 311, § 11.
S.D. Codified Laws § 10-52A-9 — SD Code / Title 10 / Chapter 52A / Section 10-52A-9
Taxpayer to keep books and records--Inspection--Retention period
Status: in_force

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

Source: SL 2002, ch 68, § 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 § 10-3-34 — SD Code / Title 10 / Chapter 3 / Section 10-3-34
Investigation of applications for reduction of value, abatement, and settlement--Recommendations
Status: in_force

The director of equalization shall investigate applications for reductions of value and abatements and settlements of taxes, examine the real property involved, and submit reports and recommendations with respect to the application, if requested by either the board of county commissioners or the secretary of revenue.

Source: SL 1957, ch 477, § 7 (8); SDC Supp 1960, § 57.03A07 (8); SL 1992, ch 80, § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 42; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-118 — SD Code / Title 10 / Chapter 47B / Section 10-47B-118
Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty
Status: in_force

No person may import, sell, use, deliver, or store in this state motor fuel or special fuel in bulk as to which dye has not been added in accordance with this chapter, or as to which the tax imposed by this chapter has not been paid unless specifically exempted by this chapter. A violation of this section may result in an assessment by the secretary of not more than twice the tax rate imposed by this chapter.

Source: SL 1995, ch 71, § 118.
S.D. Codified Laws § 10-50-63 — SD Code / Title 10 / Chapter 50 / Section 10-50-63
Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco
Status: in_force

On or before the fifteenth day of each calendar month, each person required to pay the tax imposed by § 10-50-61 shall report, on forms prescribed by the secretary, the amount and type of tobacco products manufactured or brought into this state during the month preceding the month in which the report is made, the source of those tobacco products, and the wholesale purchase price of those tobacco products. The person shall remit the tax due on those tobacco products with the filing of the form. Any person who fails to timely file the form and pay the tax in this section may be subject to penalty and interest as prescribed in § 10-59-6 . Any person seeking to recover overpayment of the tax imposed in § 10-50-61 , may do so in the manner prescribed in §§ 10-59-19 , 10-59-20 , 10-59-21 , 10-59-22 , 10-59-23 , and 10-59-24 . The secretary may secure the payment of any unpaid tax in the same manner as prescribed in chapter 10-59 . If any taxpayer destroys tobacco products upon which the tax imposed by § 10-50-61 or 10-50-62 has been paid because of unfitness for sale, a credit or refund in the amount of the tax paid on those products shall be granted as prescribed in this section for the overpayment of tax.

Source: SL 1995, ch 72, § 4; SL 1996, ch 91.
S.D. Codified Laws § 10-26-1 — SD Code / Title 10 / Chapter 26 / Section 10-26-1
List of delinquent real property taxes compiled by county treasurer--Lands included--Information shown
Status: in_force

The treasurer of each county within this state may make a list of all taxes upon all real property in the county that appear from the tax records to be delinquent for a period of at least six years and that have not been satisfied by payment, or redemption, or sale of real estate, against which such taxes are assessed, to actual purchasers. The list shall include all such taxes upon any real estate that may at any tax sale have been bid in for the county, except real estate upon which the county holds school loans, and shall include all tax judgments against lands that have not been sold or bid off for the payment of the judgment. If a tax judgment stands against any such real estate, unsatisfied, the taxes and interest shall be computed as if the judgment had not been taken, and a sale of the real estate under the provisions of this chapter satisfies the judgment. The list shall contain a description of each piece or parcel of land and each lot, block, and addition, upon which taxes have not been paid as specified in this section. Opposite each description the name of the owner to whom the taxes are assessed, if known, shall be specified. If the name of the owner is unknown, a statement to that effect shall be provided. The year for which the taxes are delinquent shall be shown giving the year and the amount of tax for each year including the penalty and interest for each year and the total aggregate amount of all taxes delinquent and the penalty and interest. The year given is deemed inclusive.

Source: SL 1953, ch 479, § 1; SL 1966, ch 257, § 1; SL 2008, ch 37, § 80.
S.D. Codified Laws § 10-11-41 — SD Code / Title 10 / Chapter 11 / Section 10-11-41
Correction of assessment lists to show changes by county board--Abstracts of lists
Status: in_force

The county director of equalization shall calculate the changes of the assessment lists determined by the county board of equalization and make corrections accordingly. Having made corrections of the lists, the director shall make duplicate abstracts of the list, one copy of which shall be filed in his office and one copy shall be forwarded to the Department of Revenue on or before the third Monday of May following each county equalization. The abstract shall be in the form prescribed by the Department of Revenue.

Source: SDC 1939, § 57.0410; SL 1969, ch 262, § 9; SL 1979, ch 66, § 9; SL 1992, ch 80, § 116; SL 1993, ch 86, § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-50 — SD Code / Title 10 / Chapter 47B / Section 10-47B-50
Issuance of drop load ticket--Copy of ticket
Status: in_force

If a person transporting motor fuel or special fuel in this state unloads only a portion of a shipment at more than one location, the transporter shall issue a drop load ticket for each location. A copy of the ticket shall be provided to the bulk plant operator, wholesale distributor, retail dealer, or end consumer which takes delivery of the fuel. A copy of the bill - of - lading may also be provided.

Source: SL 1995, ch 71, § 50; SL 1996, ch 90, § 14.
S.D. Codified Laws § 10-45A-5 — SD Code / Title 10 / Chapter 45A / Section 10-45A-5
Refund amounts--Single-member households
Status: in_force

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

(1) If the claimant's income is seventeen thousand two hundred fifteen dollars or less, a sum equal to the pro rata share of each eligible claimant determined pursuant to § 10-45A-13 , not to exceed five hundred dollars; and

(2) If the claimant's income is more than seventeen thousand two hundred fifteen dollars, no refund.

Source: SL 1974, ch 89, § 3 (1); SL 1978, ch 79, § 1; SL 1988, ch 96, § 3; SL 1989, ch 93, § 3; SL 1990, ch 81, § 3; SL 2000, ch 53, § 3; SL 2002, ch 57, § 6; SL 2006, ch 42, § 6; SL 2008, ch 59, § 6; SL 2012, ch 65, § 6, eff. Mar. 20, 2012; SL 2013, ch 47, § 6, eff. Mar. 6, 2013; SL 2014, ch 56, § 6, eff. Mar. 26, 2014; SL 2016, ch 60, § 6, eff. Feb. 25, 2016; SL 2018, ch 62, § 6, eff. Feb. 8, 2018; SL 2019, ch 63, § 6, eff. Mar. 27, 2019; SL 2020, ch 33, § 6, eff. Mar. 16, 2020; SL 2021, ch 48, § 6, eff. Mar. 25, 2021; SL 2022, ch 31, § 7, eff. Mar. 18, 2022; SL 2023, ch 31, § 6, eff. Feb. 9, 2023; SL 2024, ch 37, § 6, eff. Feb. 15, 2024; SL 2025, ch 48, § 3, eff. Mar. 11, 2025; SL 2026, ch 37, § 7.
S.D. Codified Laws § 10-35-1.4 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.4
Application for partial tax exemption for power generation facility prior to construction
Status: in_force

Any person, corporation, limited liability company, association, company, partnership, political subdivision, municipality, rural electric cooperative, consumers power district, or any group or combination acting as a unit, owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a power generation facility shall apply to the secretary for the exemption provided for in § 10-35-1.5 , before beginning construction of the power generation facility on forms prescribed by the secretary.

Source: SL 2005, ch 66, § 2.
S.D. Codified Laws § 10-46-2.8 — SD Code / Title 10 / Chapter 46 / Section 10-46-2.8
Tax on use of product transferred electronically
Status: in_force

An excise tax is hereby imposed on the use, storage, or consumption in this state of any product transferred electronically purchased for use in this state at the same rate of percent of the purchase price of any product transferred electronically as is imposed pursuant to chapter 10-45 .

The tax is imposed if:

(1) The sale is to an end user;

(2) The sale is to a person who is not an end user, unless otherwise exempted by this chapter;

(3) The seller grants the right of permanent or less than permanent user of the products transferred electronically; or

(4) The sale is conditioned or not conditioned upon continued payment.

For the purposes of this section, the term, end user, does not include any person who received by contract any product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person.

For the purposes of this section, the term, permanent use, means perpetual or for an indefinite or unspecified length of time. The sale of a digital code that may be utilized to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically. A digital code is a code that permits a purchaser to obtain at a later date a product transferred electronically.

Source: SL 2008, ch 51, § 30.
S.D. Codified Laws § 10-10-1 — SD Code / Title 10 / Chapter 10 / Section 10-10-1
Petition by freeholders for county classification of real property--Number of signers--Time of filing
Status: in_force

The board of county commissioners in any county in this state may, upon petition signed by at least twenty percent of the resident freeholder voters of the county and filed with the county auditor before April first of the year in which classification is sought, authorize the classification of all real property subject to taxation within such counties, for taxation purposes on the basis and in the manner hereinafter specified.

Source: SL 1931, ch 255, § 1; SDC 1939, § 57.0412.
S.D. Codified Laws § 10-58-1.1 — SD Code / Title 10 / Chapter 58 / Section 10-58-1.1
Definition of amusement device
Status: in_force

For the purposes of this chapter, a mechanical or electronic amusement device is any coin or bill operated:

(1) Pool table;

(2) Foosball table;

(3) Air hockey table;

(4) Arcade game;

(5) Shooting gallery game;

(6) Dart board;

(7) Pinball machine; or

(8) Jukebox.

Source: SL 2021, ch 53, § 2.
S.D. Codified Laws § 10-11-50 — SD Code / Title 10 / Chapter 11 / Section 10-11-50
Evidence required for percentage change in assessments--Rate of change not to be fractional
Status: in_force

The secretary of revenue, in making such equalization, may add to or deduct from the aggregate assessed valuation of lands, municipal lots, and structures thereon. However, in all cases of addition to or deduction from the assessed valuation of any class of property in the several counties or throughout the state, such additions to or deductions from the assessed valuation shall be based upon competent and tangible evidence and the rate percent of addition or deduction may not be fractional.

Source: SDC 1939, § 57.0420 (3); SL 1957, ch 461, § 3; SL 1992, ch 80, § 118; SL 1994, ch 73, § 22; 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 § 10-10-6 — SD Code / Title 10 / Chapter 10 / Section 10-10-6
Rules for classification of real property
Status: in_force

The secretary of revenue shall promulgate rules pursuant to chapter 1-26 for the classification of real property, under the provisions of §§ 10-10-1 and 10-10-2 , to prescribe uniform blanks and records to be used in connection therewith and to establish and prescribe the various different classes upon which such classification shall be based.

Source: SDC 1939, § 57.0413; SL 1987, ch 82, § 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 § 10-22-19 — SD Code / Title 10 / Chapter 22 / Section 10-22-19
Release of property seized on payment of taxes to sheriff
Status: in_force

If the property owner, or any person interested, or anyone on the owner's behalf pays to the sheriff the amount of the tax with the interest, penalty, and other costs due after the property has been seized and before the sale, the levy or seizure is abated. The property shall be released to the owner, at the location the property is located, and receipt shall be given for the taxes paid.

Source: SDC 1939, § 57.1016; SL 2018, ch 63, § 49.
S.D. Codified Laws § 10-6C-2 — SD Code / Title 10 / Chapter 6C / Section 10-6C-2
Prohibiting collection of certain single-family dwelling property taxes--Qualifications
Status: in_force

Any person making an application under the provisions of this chapter is entitled to a prohibition on the collection of real property taxes upon the person's single-family dwelling if the person has:

(1) Owned a single-family dwelling, in fee or by contract to purchase, for at least three years, or has been a resident of South Dakota for at least five years;

(2) Resided for at least eight months of the previous calendar year in the single-family dwelling;

(3) Established a base year;

(4) A household income, as defined in § 10-6A-1 , of less than sixteen thousand dollars if the household is a single-member household; and

(5) A household income, as defined in § 10-6A-1 , of less than twenty thousand dollars if the household is a multiple-member household.

Beginning on January 1, 2024, the household income listed in subdivisions (4) and (5) of this section 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, § 2.
S.D. Codified Laws § 10-27-1 — SD Code / Title 10 / Chapter 27 / Section 10-27-1
Injunction against tax collection prohibited--Form of remedy
Status: in_force

No injunction to restrain or delay the collection of any tax claimed to be due may be issued by any court. However, in any case in which, for any reason, it is claimed that any tax about to be collected is wrongful or illegal, in whole or in part, the remedy, except as otherwise expressly provided by this code, is by payment under protest and action to recover, as provided in § 10-27-2 .

Source: SL 1915, ch 289, § 1; RC 1919, § 6826; SDC 1939, § 57.0901; SL 2008, ch 37, § 88.
S.D. Codified Laws § 10-50-62 — SD Code / Title 10 / Chapter 50 / Section 10-50-62
Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor
Status: in_force

Tobacco dealers may purchase tobacco products and cigarettes only from wholesalers and distributors licensed by the State of South Dakota who have paid all taxes as required by this chapter on the tobacco products or cigarettes sold to the dealer. A violation of this section is a Class 2 misdemeanor.

Source: SL 1995, ch 72, § 3; SL 2007, ch 64, § 6; SL 2014, ch 65, § 5.
S.D. Codified Laws § 10-23-23 — SD Code / Title 10 / Chapter 23 / Section 10-23-23
Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest
Status: in_force

Any tax certificate sold for delinquent special assessments pursuant to § 10-23-1 and not redeemed shall be entered by the treasurer on the duplicate tax lists of the county for the succeeding years and noted on the tax receipt for the real property. The treasurer shall add to the amount of each special assessment certified interest at the Category G rate of interest as established in § 54-3-16 . No other costs or penalties may be added except as provided by law for certificate of sale, deed, and acknowledgment.

Source: SDC 1939, § 57.1109; SL 1983, ch 28, § 26; SL 1984, ch 319, § 10; SL 1999, ch 53, § 5; SL 2000, ch 226, § 5; SL 2018, ch 63, § 100.
S.D. Codified Laws § 10-4-14 — SD Code / Title 10 / Chapter 4 / Section 10-4-14
Property of agricultural and horticultural societies exempt
Status: in_force

The grounds, buildings, and all property belonging to or used exclusively by agricultural and horticultural societies shall be exempt from taxation.

Source: SL 1897, ch 28, § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106; SDC 1939, § 57.0311 (1).
S.D. Codified Laws § 10-52-2.8 — SD Code / Title 10 / Chapter 52 / Section 10-52-2.8
Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception
Status: in_force

No non - ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in § 35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46 .

Source: SL 1984, ch 104.
S.D. Codified Laws § 10-46E-11 — SD Code / Title 10 / Chapter 46E / Section 10-46E-11
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;

(5) Determining auditing methods; and

(6) Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state.

Source: SL 2006, ch 58, § 11, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-39-53 — SD Code / Title 10 / Chapter 39 / Section 10-39-53
Exemption of persons severing small amounts
Status: in_force

Each person severing precious metals shall be given an exemption from the taxes imposed by this chapter for the first twenty ounces of precious metals severed each year.

Source: SL 1981, ch 95, § 12; SL 1984, ch 78, § 8.
S.D. Codified Laws § 10-4-19 — SD Code / Title 10 / Chapter 4 / Section 10-4-19
Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property
Status: in_force

If property has been granted a tax - exemption status under §§ 10-4-15 to 10-4-18 , inclusive, such status for the property shall continue in such status commencing with the next taxable year following the final determination not subject to appeal. However, an annual statement shall be filed with the county director of equalization on or before November first of each year certifying that the use of the property has not changed during the year. Failure to file such a statement shall cause the county director of equalization to review the status of the property. The director may recommend to the county board of equalization that the status of the property be changed. Such a recommendation for a change in status constitutes a new application and the same procedures provided in §§ 10-4-15 to 10-4-18 , inclusive, for the original application apply. Once a structure that is used exclusively for religious purposes or a cemetery is granted tax - exempt status pursuant to §§ 10-4-15 to 10-4-18 , inclusive, it is not necessary to file the annual statement required by this section to maintain such status. However, if the use of the property changes, or if any transfers of ownership by contract for deed have been entered into, the owner shall reapply pursuant to §§ 10-4-15 to 10-4-18 , inclusive.

Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316; SL 1988, ch 84; SL 1995, ch 54, § 2; SL 1996, ch 63, § 3.
S.D. Codified Laws § 10-47B-9 — SD Code / Title 10 / Chapter 47B / Section 10-47B-9
Excise tax on unblended biodiesel--Exceptions
Status: in_force

A fuel excise tax is imposed on unblended biodiesel sold by a licensed producer, supplier, importer, or blender unless the sale is made to a licensed supplier for resale, to a licensed blender, or to a licensed exporter for export to another state who is specifically licensed to export to that state. The tax imposed shall be at the rate provided for in § 10-47B-4 .

Source: SL 1995, ch 71, § 9; SL 1999, ch 58, § 3; SL 2004, ch 97, § 3; SL 2008, ch 54, § 7; SL 2009, ch 55, § 16.
S.D. Codified Laws § 10-58-4 — SD Code / Title 10 / Chapter 58 / Section 10-58-4
Collection and administration
Status: in_force

The tax imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ensure that all amusement machines that are available to the public are taxed.

Source: SL 1985, ch 87, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53, § 7.
S.D. Codified Laws § 10-29-7 — SD Code / Title 10 / Chapter 29 / Section 10-29-7
Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence
Status: in_force

The secretary of revenue may cause an examination to be made of the books of any airline company for the purpose of determining the accuracy and truth of any statements filed by such company; he shall have the power to require any officer or agent of the company to attend before the Department of Revenue and bring with him for inspection any books or papers of such company in his possession, custody, or control, and to testify under oath touching any matter relating to the business, property, moneys or credits, and the value thereof of such company; and the secretary of revenue or his deputy is authorized and empowered to administer such oath.

Source: SL 1961, ch 449, § 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 § 10-39A-8 — SD Code / Title 10 / Chapter 39A / Section 10-39A-8
Proceeds distributed
Status: in_force

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

(1) One-half shall be returned to the county in which the energy minerals or mineral products were severed; and

(2) One-half share shall be paid into the state treasury and credited to the general fund.

Source: SL 1978, ch 81, §§ 11, 12; SL 1979, ch 77, §§ 4, 5; SL 1981, ch 96; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 28, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 49, § 3.
S.D. Codified Laws § 10-4-45 — SD Code / Title 10 / Chapter 4 / Section 10-4-45
Renewable energy property not subject to discretionary formulas
Status: in_force

Renewable energy property is not subject to any discretionary formulas authorized by this title.

Source: SL 2010, ch 47, § 4.
S.D. Codified Laws § 10-46-40 — SD Code / Title 10 / Chapter 46 / Section 10-46-40
Rules for administration--Uniformity of application
Status: in_force

The secretary of revenue may promulgate rules pursuant to chapter 1-26 for the administration and enforcement of this chapter and for adding such tax, or the average equivalent thereof, providing this method applies uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practical, the amount of such tax.

Source: SL 1939, ch 276, § 9; SDC Supp 1960, § 57.9944; SL 1987, ch 82, § 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 § 10-46-9.2 — SD Code / Title 10 / Chapter 46 / Section 10-46-9.2
Brokers' and agents' services exempt from tax
Status: in_force

The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47.

Source: SL 1979, ch 306, § 3.
S.D. Codified Laws § 10-47B-108 — SD Code / Title 10 / Chapter 47B / Section 10-47B-108
Time for filing transporter's report--Request for specific information
Status: in_force

Any report required by § 10-47B-107 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.

The secretary may also request specific information regarding shipments of fuel delivered in this state or exported at any time after the shipment is made including the address or location of the delivery site.

Source: SL 1995, ch 71, § 108; SL 1996, ch 90, § 29; SL 2011, ch 64, § 13; SL 2013, ch 60, § 16; SL 2017, ch 65, § 27.
S.D. Codified Laws § 10-26-5.1 — SD Code / Title 10 / Chapter 26 / Section 10-26-5.1
Additional notices required
Status: in_force

If any of the following persons has annually, on or before September tenth, on a form prescribed by the Department of Revenue:

(1) Requested that a notice to take tax deed of the real property be sent to him; and

(2) Paid a three dollar fee to the county treasurer to cover the cost of sending the notice,

The county treasurer shall send the notice to take tax deed by certified mail to such person at the address as shown on the form. The notice shall contain the information set forth in § 10-26-4 and shall be mailed on or before November tenth.

Source: SL 1984, ch 74, § 3; SL 1985, ch 80, § 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 § 10-6B-9 — SD Code / Title 10 / Chapter 6B / Section 10-6B-9
Claims for reduction of real property taxes--Forms
Status: in_force

Claims for a reduction of real property taxes under this chapter shall be made annually on or before April first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application.

Source: SL 1987, ch 86, § 9; SL 1994, ch 74, § 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 § 10-45-86 — SD Code / Title 10 / Chapter 45 / Section 10-45-86
Temporary vendor to maintain sales receipts--Violation as misdemeanor
Status: in_force

A temporary vendor shall maintain daily sales receipts, such as cash register tapes, hand written receipts, credit card receipts, or other receipts, for a minimum of three years. The vendor shall provide such receipts for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 2; SL 2003, ch 66, § 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 § 10-59-56 — SD Code / Title 10 / Chapter 59 / Section 10-59-56
Liability for taxes, penalties, and interest
Status: in_force

In addition to any civil or criminal penalty, any person violating § 10-59-54 is liable for all sales and use tax, contractor's excise tax, or any other tax imposed by title 10, including any municipal sales and use tax, and all associated penalties and interest due the state as a result of the use of an automated sales suppression device or phantom-ware.

Source: SL 2016, ch 69, § 4.
S.D. Codified Laws § 10-11-77 — SD Code / Title 10 / Chapter 11 / Section 10-11-77
Application of §§10-11-13to10-11-31
Status: in_force

The provisions of §§ 10-11-13 to 10-11-31 , inclusive, do not apply to §§ 10-11-66 to 10-11-76 , inclusive.

Source: SL 1996, ch 68, § 11.
S.D. Codified Laws § 10-9-11 — SD Code / Title 10 / Chapter 9 / Section 10-9-11
Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense
Status: in_force

Upon valuation and assessment pursuant to this chapter, the county director of equalization shall issue to the taxpayer a decalcomania prescribed by the Department of Revenue, which shall indicate that the mobile home has been assessed for the current year. The mobile home owner shall thereafter prominently display the same on the right front of the mobile home. Failure to display this decalcomania or alteration or wrongful use thereof is a petty offense.

Source: SL 1961, ch 450, § 14; SL 1965, ch 294, § 4; SL 1974, ch 88, § 1; SL 1982, ch 86, § 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 § 10-39-43 — SD Code / Title 10 / Chapter 39 / Section 10-39-43
Severance tax on gold
Status: in_force

For the privilege of severing precious metals in this state, there is imposed a severance tax of four dollars per ounce of gold severed in this state.

Source: SL 1981, ch 95, § 2; SL 1984, ch 78, § 1; SL 1994, ch 89, § 1.
S.D. Codified Laws § 10-46B-4 — SD Code / Title 10 / Chapter 46B / Section 10-46B-4
Gross receipts defined--Items not deductible
Status: in_force

For the purpose of this chapter, the term, gross receipts, means the amount received 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 shall any deduction be allowed for losses.

Source: SL 1979, ch 84, § 12J; SDCL Supp, § 10-46A-4 .
S.D. Codified Laws § 10-50-61 — SD Code / Title 10 / Chapter 50 / Section 10-50-61
Wholesale tax on tobacco products--Wholesale purchase price defined--Credit
Status: in_force

In addition to the tax imposed by § 10-50-3 , there is imposed, whether or not a sale occurs, a tax upon all tobacco products in this state and upon any person engaged in business as a licensed distributor or licensed wholesaler thereof, at the rate of thirty-five percent of the wholesale purchase price of the tobacco products. The tax shall be imposed at the time the distributor or wholesaler brings or causes to be brought into this state tobacco products for sale; makes, manufactures, or fabricates tobacco products in this state for sale in this state; or ships or transports tobacco products to dealers in this state to be sold by those dealers.

For the purposes of this chapter, the wholesale purchase price is the price paid for tobacco products by the licensed distributor or licensed wholesaler, exclusive of any discount or other reduction.

Any licensed distributor or licensed wholesaler who has paid tax pursuant to this section and subsequently sells the tobacco products to another licensed distributor or licensed wholesaler for resale, or sells the tobacco products outside of this state, is entitled to receive a credit for the tax paid pursuant to this section on the tobacco products.

Source: SL 1995, ch 72, § 2; Initiated Measure 2 approved Nov. 7, 2006, eff. Jan. 1, 2007; SL 2014, ch 65, § 4; SL 2025, ch 53, § 1.
S.D. Codified Laws § 10-11-48 — SD Code / Title 10 / Chapter 11 / Section 10-11-48
Percentage changes by secretary of revenue in real property assessments within county
Status: in_force

Whenever assessments may be equalized pursuant to § 10-11-47 , the secretary of revenue shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county in which the secretary of revenue may believe the valuation to be less than required by law for assessment purposes, such rate percent as will raise the same to its proper proportionate value, and by deducting from the aggregate assessed value thereof, in every county in which the secretary of revenue may believe the value to be more than required by law for assessment purposes, such percent as will reduce the same to its proper proportionate value. Town and city lots shall be equalized in the same manner as herein provided for equalizing lands.

Any person aggrieved by the actions of the secretary of revenue taken pursuant to this section and §§ 10-11-47 and 10-11-50 may appeal to the Office of Hearing Examiners, which appeal shall be taken and conducted pursuant to the provisions of chapter 1-26 . A decision of the Office of Hearing Examiners shall be final without further agency action.

Source: SDC 1939, § 57.0420 (1); SL 1957, ch 461, § 3; SL 1994, ch 73, § 21; 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 § 10-64-2.1 — SD Code / Title 10 / Chapter 64 / Section 10-64-2.1
Registration and remittance--Timeframe
Status: in_force

A seller who meets the criteria of § 10-64-2 is not required to register and remit the tax under the provisions of chapters 10-45 , 10-46E , and 10-52 , prior to the first day of the first month that begins at least thirty days after meeting the criteria.

Source: SL 2025, ch 55, § 1.
S.D. Codified Laws § 10-45-2.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-2.2
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, § 1; SL 2001, ch 56, § 1.
S.D. Codified Laws § 10-22-56 — SD Code / Title 10 / Chapter 22 / Section 10-22-56
Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited
Status: in_force

It is sufficient for the treasurer to allege in a complaint that the taxes stand charged against the defendant, that the taxes are delinquent and unpaid, stating the year or years and the amount for each year. The treasurer is not required to set forth in the complaint or by a bill of particulars any other or further matter relating to the delinquent taxes. The tax list or lists is prima facie evidence of the amount and validity of the taxes appearing due and unpaid and the nonpayment of the taxes. If, on the trial of the action, it is found that the person owes taxes, judgment shall be rendered in favor of the treasurer prosecuting the action. The judgment debtor is not entitled to the benefit of any exemptions other than those made absolute.

Source: SL 1915, ch 296, § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291; SL 2018, ch 63, § 67.
S.D. Codified Laws § 10-44-9.4 — SD Code / Title 10 / Chapter 44 / Section 10-44-9.4
Allocation to counties--Amount
Status: in_force

On or about July fifteenth of each year, the secretary of public safety shall send to each county auditor a list of certified county fire departments and a warrant in an amount equal to one-half of the amount appropriated pursuant to § 10-44-9.1 , times the ratio of the assessed valuation of the county to the assessed valuation of the state, plus one-half of the amount appropriated pursuant to § 10-44-9.1 , times the ratio of the population of the county to the population of the state. The secretary of public safety shall base the allocation on figures contained in the most recent published annual statistical report of the Department of Revenue and census or population estimates of the United States Department of Commerce Bureau of the Census. Warrants shall be drawn by the state auditor.

Source: SL 1951, ch 456, § 4; SL 1957, ch 469; SL 1959, ch 440, § 1; SDC Supp 1960, § 57.35A04; SDCL § 10-44-13; SL 1977, ch 98, § 4; SL 1978, ch 84; SL 1984, ch 30, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), §§ 20, 82, 121; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-3-20 — SD Code / Title 10 / Chapter 3 / Section 10-3-20
Requiring affidavit of name and residence
Status: in_force

The director of equalization may require any person found within the director's county to make and subscribe an affidavit, giving the person's name and place of residence and post office address.

Source: SL 1957, ch 477, § 8 (4); SDC Supp 1960, § 57.03A08 (4); SL 2008, ch 37, § 29.
S.D. Codified Laws § 10-35-8 — SD Code / Title 10 / Chapter 35 / Section 10-35-8
Addition to assessable value for failure to file annual report
Status: in_force

In case any light or power, heating, water, natural or artificial gas company fails to make the report required by § 10-35-3 on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property of such company.

Source: SDC 1939, § 57.1904; 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 § 10-33A-9 — SD Code / Title 10 / Chapter 33A / Section 10-33A-9
Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required
Status: in_force

The secretary may refuse to issue a telecommunications gross receipts tax license to any person who is delinquent in payment of other taxes levied by the State of South Dakota. The secretary may also require an applicant to furnish to the state a bond, or other adequate security, as security for payment of any gross receipts tax that may become due, or require a bond or security as a condition precedent to remaining in business as a telecommunications company.

Source: SL 2003, ch 58, § 9.
S.D. Codified Laws § 10-23-19 — SD Code / Title 10 / Chapter 23 / Section 10-23-19
Treasurer's fees--Notation of deed in tax certificate records
Status: in_force

The treasurer shall collect ten dollars for each tax certificate, and five dollars for each deed made by the treasurer. If the treasurer makes a deed to any real property sold for taxes, the treasurer shall make an entry of the real property in the tax certificate records opposite the description of the real property.

Source: SL 1897, ch 28, § 121; RPolC 1903, § 2200; RC 1919, § 6791; SDC 1939, § 57.1107; SL 1986, ch 96; SL 2018, ch 63, § 96.
S.D. Codified Laws § 10-43-25.7 — SD Code / Title 10 / Chapter 43 / Section 10-43-25.7
Receipts from securities held or pledged for public or trust funds included in numerator
Status: in_force

Receipts from securities owned by a financial institution but held or pledged to secure public or trust funds shall be included in the numerator specified in § 10-43-25.1 if the financial institution's office where the deposits are maintained is in South Dakota.

Source: SL 1977, ch 96, §§ 15 (2), 20; SL 2014, ch 61, § 11, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-50-65 — SD Code / Title 10 / Chapter 50 / Section 10-50-65
Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor
Status: in_force

No dealer, licensed distributor, licensed wholesaler, or any other person in this state may acquire, import, hold, own, possess, sell, or distribute or transport for sale or distribution:

(1) Any cigarettes or tobacco products intended for export or previously exported from the United States;

(2) Any cigarettes or tobacco products, the package of which bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes or tobacco products to be sold, distributed, or used in the United States, including labels stating, For Export Only, U.S. Tax - Exempt, For Use Outside U.S., or similar wording; or

(3) Any cigarettes or tobacco products that the person knows or has reason to know the manufacturer did not intend to be sold, distributed, or used in the United States.

A violation of this section is a Class 1 misdemeanor.

Source: SL 2000, ch 65, § 1.
S.D. Codified Laws § 10-45-13.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-13.2
Exemption of fair market value of personal property or service given without charge to exempt organization
Status: in_force

There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, the fair market value of any tangible personal property, product transferred electronically, or service given without charge to an institution, organization, or group exempt from the tax imposed by this chapter.

Source: SL 1987, ch 105, § 1; SL 2008, ch 51, § 19.
S.D. Codified Laws § 10-11-64 — SD Code / Title 10 / Chapter 11 / Section 10-11-64
Annual valuation of property within municipality
Status: in_force

The director of equalization in the county of jurisdiction shall annually, in cooperation with the directors of equalization in the other counties of an overlapping municipality, establish the assessed valuation for all property within the municipality for the purpose of levying municipal taxes. The taxable percentages of the property within the municipality shall be equal to the taxable percentage in the county of jurisdiction.

Source: SL 1987, ch 88, § 2.
S.D. Codified Laws § 10-4-13 — SD Code / Title 10 / Chapter 4 / Section 10-4-13
Educational institution property exempt--Exceptions
Status: in_force

All property owned by any educational institution in this state as a school which is accredited or approved as a school by the accreditation division within the Department of Education, by the board of regents or by a nationally recognized accreditation service is exempt from taxation. However, if any such property consists of agricultural land or improved or unimproved municipal property not occupied by a certified teacher or directly used in carrying out the primary object of the educational institution owning the same, it shall be taxed the same as other property of the same class is taxed. However, if any such educational institution is operated for profit, this exemption applies only to that portion of property which is used exclusively for student housing, student and administrative parking and instructional or administrative purposes.

Source: SDC 1939, § 57.0311(2); SL 1967, ch 317; SL 1986, ch 83, § 8; SL 1989, ch 84; SL 1991, ch 78; SL 2003, ch 272 (Ex. Ord. 03-1), § 63; SL 2018, ch 58, § 1.
S.D. Codified Laws § 10-46-15.4 — SD Code / Title 10 / Chapter 46 / Section 10-46-15.4
Exemption of fair market value of property or service given without charge to exempt organization
Status: in_force

There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, the fair market value of any tangible personal property, product transferred electronically, or service given without charge to an institution, organization, or group exempt from the tax imposed by this chapter.

Source: SL 1987, ch 105, § 2; SL 2008, ch 51, § 49.
S.D. Codified Laws § 10-47B-115.10 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.10
Monthly report required from biodiesel producer
Status: in_force

For the purpose of determining the amount of motor fuel tax due, each biodiesel producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-115.12 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 2013, ch 60, § 35.
S.D. Codified Laws § 10-46-64 — SD Code / Title 10 / Chapter 46 / Section 10-46-64
Exemption of repair shops, locksmiths, locksmith shops, and lock parts
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 subject to the tax levied by this chapter: repair shops and related services, not elsewhere classified (industry no. 7699) but only locksmiths, locksmith shops, and lock parts made to individual order.

Source: SL 1998, ch 71, § 6.
S.D. Codified Laws § 10-50-75 — SD Code / Title 10 / Chapter 50 / Section 10-50-75
Inclusion of brand families--Requirements--No limitation on rights of State
Status: in_force

A tobacco product manufacturer may not include a brand family in its certification unless:

(1) In the case of a participating manufacturer, the participating manufacturer affirms that the brand family is to be deemed its cigarettes for purposes of calculating its payments under the Master Settlement Agreement for the relevant year in the volume and shares determined pursuant to the Master Settlement Agreement; and

(2) In the case of a nonparticipating manufacturer, the nonparticipating manufacturer affirms that the brand family is to be deemed its cigarettes for purposes of chapter 10-50B .

Nothing in this section limits or otherwise affects the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the Master Settlement Agreement or for the purposes of chapter 10-50B .

Source: SL 2003, ch 74, § 4.
S.D. Codified Laws § 10-50-80 — SD Code / Title 10 / Chapter 50 / Section 10-50-80
Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund
Status: in_force

No later than twenty days after the end of each calendar quarter, and more frequently if so directed by the secretary, each distributor and wholesaler shall submit information concerning each nonparticipating manufacturer as the secretary requires to facilitate compliance with §§ 10-50-72 to 10-50-92 , inclusive, including, a list by brand family of the total number of cigarettes or, in the case of roll-your-own, the equivalent stick count, for which the distributor or wholesaler affixed cigarette tax stamps to a cigarette package, or otherwise paid the cigarette tax due during the previous calendar quarter. The distributor or wholesaler shall maintain and make available to the secretary all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the secretary for a period of six years. The secretary may, in addition to any other provision of law, impose and collect a monetary penalty in an amount not to exceed five hundred dollars per day, for the failure of a distributor or wholesaler to timely or accurately comply with this section. Any monetary penalty collected pursuant to this section shall be deposited in the state general fund.

Source: SL 2003, ch 74, § 9; SL 2005, ch 84, § 1; SL 2007, ch 66, § 13.
S.D. Codified Laws § 10-37-7 — SD Code / Title 10 / Chapter 37 / Section 10-37-7
Information used by department on failure of company to file valid report--Penalty addition to valuation
Status: in_force

If any pipeline company fails or refuses to obey and conform to the rules, method and requirements prescribed by the Department of Revenue under the provisions of this chapter, or to make the reports required by §§ 10-37-3 and 10-37-4 , the Department of Revenue shall assess the property of such pipeline company according to the best information obtainable, and shall then add to its valuation of such pipeline company twenty-five percent thereof, which valuation and penalty shall be separately shown, and together shall constitute the assessment for that year.

Source: SL 1947, ch 413, § 6; SDC Supp 1960, § 57.19A06; SL 1987, ch 82, § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-65-5 — SD Code / Title 10 / Chapter 65 / Section 10-65-5
Certain marketplace providers required to collect and remit sales tax--Criteria
Status: in_force

Notwithstanding any other provision of law, a marketplace provider is subject to chapters 10-45 and 10-52 and shall collect and remit sales tax on all sales of tangible personal property, products transferred electronically, or services for delivery into this state, that the marketplace provider makes or facilitates for a marketplace seller if the marketplace provider:

(1) Is a seller subject to § 10-64-2 ;

(2) Facilitates the sales of at least one marketplace seller that is subject to § 10-64-2 ; or

(3) Facilitates the sales of two or more marketplace sellers that, when the sales are combined, are subject to § 10-64-2 , even if the marketplace sellers are not separately or individually subject to § 10-64-2 .

Source: SL 2018 (SS), ch 3, § 5, eff. Dec. 12, 2018.
S.D. Codified Laws § 10-38-29 — SD Code / Title 10 / Chapter 38 / Section 10-38-29
Notice of valuation of centrally assessed property
Status: in_force

Notwithstanding any provision of any law to the contrary, the Department of Revenue shall send a notice, by registered or certified mail not later than the first Monday of September of each year, to the county auditor of each county where any centrally assessed property is located which is subject to taxation under the provisions of chapters 10-28 , 10-29 , 10-33 , 10-34 , 10-35 , 10-37 , and 49-37 . The notice shall advise the county auditor of the final assessed valuation of each such utility's taxable value within the county for the applicable tax year.

Source: SL 1993, ch 92, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46-70 — SD Code / Title 10 / Chapter 46 / Section 10-46-70
Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity
Status: in_force

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by the State of South Dakota and any of its political subdivisions including multi-county planning and development districts, established pursuant to Executive Order 70-7, or its successor, from management services provided to a revolving loan fund operated by a nonprofit entity.

Source: SL 2005, ch 75, § 2.
S.D. Codified Laws § 10-28-10 — SD Code / Title 10 / Chapter 28 / Section 10-28-10
Local assessment of nonoperating property permitted
Status: in_force

All property of such railroad company, both real and personal, not actually and necessarily used in the operation of its line or lines of railway in this state shall be considered as "nonoperating property," and nothing in this chapter shall be so construed as to prevent the local assessment and taxation of said "nonoperating property."

Source: SL 1897, ch 28, § 48; RPolC 1903, § 2113; SL 1907, ch 64, § 1; re - en SL 1913, ch 347, § 1; SL 1915, ch 100, § 1; RC 1919, § 6596; SDC 1939, § 57.1301.
S.D. Codified Laws § 10-28-21.2 — SD Code / Title 10 / Chapter 28 / Section 10-28-21.2
Tax credit for expenses of a capital nature incurred by public railroad or railway corporation--Application of credit
Status: in_force

Any publicly operated railroad or railway corporation operating over rail lines owned by the publicly operated railroad or railway corporation located within this state may claim a credit against the tax levied on the rail lines for amounts that the railroad or railway corporation has certified as having been expended in the replacement, improvement, and repair of the rail lines. Only those expenses of a capital nature may be certified as an expense eligible for a credit pursuant to this section. The certification required by this section shall be on forms provided by the Department of Revenue. The labor and material expenses certified pursuant to this section shall be itemized separately by rail line and mile post locations. The credit provided in this section shall be applied proportionally across the railroad's entire mainline within this state, excluding any portion of the mainline that goes over ten million gross ton miles of revenue freight per mile annually in a calendar year. The credit shall be applied to tax liability over a three-year period in an amount equal to thirty-three and one-third percent the first year following certification; thirty-three and one-third percent of such an amount shall carry forward into the second year following certification; and thirty-three and one-third percent shall carry forward into the third year following certification. Each year's carryover shall be accumulated as a tax credit with other years' annual tax credits. No credit may be given for:

(1) The repair or replacement of railway line necessitated by washout, fire, or train derailment;

(2) Any portion of a project that is funded with state or federal grant funds or paid for by any third party; or

(3) Any expenses of a capital nature that are made on a segment of the rail line that exceeds ten million gross ton miles of revenue freight per mile in the previous calendar year.

Source: SL 2003, ch 57, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 88, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2014, ch 58, § 1.
S.D. Codified Laws § 10-6B-12 — SD Code / Title 10 / Chapter 6B / Section 10-6B-12
Claim for reduction signed and delivered to county auditor
Status: in_force

Any claim for a reduction shall be signed and delivered to the county auditor or his deputy in the county where the real property is located.

Source: SL 1987, ch 86, § 12.
S.D. Codified Laws § 10-3-28 — SD Code / Title 10 / Chapter 3 / Section 10-3-28
Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality
Status: in_force

The director of equalization and the director's deputies shall list or assess the property described in § 10-3-16 separately as to each incorporated municipality, each organized civil township, and unorganized territory within or without the county and shall deliver separate complete assessment rolls for each such entity to the local board of equalization of such entities no later than the third Monday in March and to the board of county commissioners for all unorganized territory, not later than the second Monday in April of each year, with the proper affidavits or certificates or return as provided by law. A duplicate copy of the assessment roll shall be furnished each municipality and each organized civil township that has requested such a copy by resolution of the governing body presented to the director of equalization before December first. The municipality or township shall pay the cost of the duplicate copy.

Source: SL 1957, ch 477, § 7 (2); SDC Supp 1960, § 57.03A07 (2); SL 1964, ch 211; SL 1969, ch 262, § 1; SL 1992, ch 60, § 2; SL 1993, ch 86, § 3; SL 2001, ch 49, § 1.
S.D. Codified Laws § 10-50C-6 — SD Code / Title 10 / Chapter 50C / Section 10-50C-6
Delivery of shipment by common carrier--Requirements
Status: in_force

Each shipment of cigars made pursuant to this chapter shall be delivered by a common carrier with a label that complies with the provisions of § 10-50C-5 . The common carrier shall obtain the signature of a person twenty-one years of age or older prior to delivery of the shipment, and shall request that the person signing for the shipment display a valid age-bearing photo identification document issued by this state, another state, the federal government, or a federally recognized Indian tribe verifying that the person is twenty-one years of age or older.

Source: SL 2021, ch 52, § 6, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-47B-3.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-3.1
Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products
Status: in_force

The blending of casinghead or natural gasoline is not permitted in an ethanol blend fuel product in quantities larger than required to denature the ethyl alcohol. Notwithstanding this prohibition, a natural gasoline blended product can be made by blending natural gasoline and ethyl alcohol. The natural gasoline blended product shall contain no more than twenty-five percent of natural gasoline and shall contain no less than seventy-five percent of ethyl alcohol. The natural gasoline blended product may only be further blended using gasoline.

Source: SL 2010, ch 66, § 2.
S.D. Codified Laws § 10-65-2 — SD Code / Title 10 / Chapter 65 / Section 10-65-2
Marketplace defined
Status: in_force

For the purposes of this chapter, a marketplace is any means by which any marketplace seller sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state.

Source: SL 2018 (SS), ch 3, § 1, eff. Dec. 12, 2018.
S.D. Codified Laws § 10-58-13 — SD Code / Title 10 / Chapter 58 / Section 10-58-13
Promulgation of rules
Status: in_force

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning record-keeping requirements.

Source: SL 1995, ch 53, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53, § 14.
S.D. Codified Laws § 10-50-106 — SD Code / Title 10 / Chapter 50 / Section 10-50-106
Only products in directory to be used in roll-your-own machine
Status: in_force

Only tobacco products that are included in the directory published pursuant to § 10-50-77 may be inserted into a roll-your-own machine as described in § 10-50-105 .

Source: SL 2014, ch 65, § 7.
S.D. Codified Laws § 10-47B-77 — SD Code / Title 10 / Chapter 47B / Section 10-47B-77
Cessation of business--Notice to secretary--Reports and payments due
Status: in_force

If a person licensed under this chapter ceases to engage in business as a licensee, the person shall notify the secretary in writing within thirty days after discontinuance. All taxes, penalties, and interest not yet due and payable under the provisions of this chapter shall, together with all interest accruing or penalties imposed under this chapter, become due and payable concurrently with such discontinuance. The person shall make a report, pay all such taxes, interest and penalties, and surrender the license to the secretary.

Source: SL 1995, ch 71, § 77.
S.D. Codified Laws § 10-45-2.9 — SD Code / Title 10 / Chapter 45 / Section 10-45-2.9
Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases
Status: in_force

Any retailer making sales of tangible personal property to purchasers in this state by mail, telephone, the internet, or other media which has a contractual relationship with an entity to provide and perform installation, maintenance, or repair services for the retailer's purchasers within this state shall be included within the definition of retailer under the provisions of §§ 10-45-2.5 to 10-45-2.9 , inclusive.

Source: SL 2011, ch 56, § 5.
S.D. Codified Laws § 10-33-4 — SD Code / Title 10 / Chapter 33 / Section 10-33-4
Annual report of telephone company property--Date of filing
Status: in_force

The president, secretary, general manager, or superintendent of each telephone company not subject to the tax imposed by § 10-33-21 shall furnish to the Department of Revenue on or before April fifteenth, each year, a report under oath, on the forms furnished and according to the instructions issued by the department, with reference to the property owned, leased, or controlled on December thirty-first of the preceding calendar year.

Source: SDC 1939, § 57.1802; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54, § 3.
S.D. Codified Laws § 10-45-58 — SD Code / Title 10 / Chapter 45 / Section 10-45-58
Materials used by floor laying as purchases 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, § 4.
S.D. Codified Laws § 10-12-9.2 — SD Code / Title 10 / Chapter 12 / Section 10-12-9.2
Levy for library purposes--Certain municipalities exempted
Status: in_force

If a county is taxing under the provisions of subdivision 10-12-9(19) for library purposes and such county contains within its geographical boundaries one or more municipalities which use public funds pursuant to § 14-2-47 , then the tax for library purposes shall be levied only outside the boundaries of the municipality.

Source: SL 1986, ch 90.
S.D. Codified Laws § 10-21-35 — SD Code / Title 10 / Chapter 21 / Section 10-21-35
Divided assessment when portion of real property purchased
Status: in_force

Any person who has purchased an interest in any real property causing the property to be divided and files all legal documents with the register of deeds may request the director of equalization to divide the assessed value between each property. The person requesting the assessed value to be divided shall pay the share of taxes against the real property without requiring the immediate payment of the taxes charged against the remaining property. The taxes shall be divided according to any agreement made by the purchaser and seller; if there is no agreement, the taxes shall be divided by the proportionate area purchased. The tax receipt shall show the portion of the taxes paid and the name and address of the person paying the tax.

Source: SL 1997, ch 60, § 1; SL 2018, ch 63, § 32.
S.D. Codified Laws § 10-47B-24 — SD Code / Title 10 / Chapter 47B / Section 10-47B-24
Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel
Status: in_force

The tax imposed by § 10-47B-8 and not exempted by § 10-47B-19 shall be remitted by the blender.

Source: SL 1995, ch 71, § 24.
S.D. Codified Laws § 10-52-23 — SD Code / Title 10 / Chapter 52 / Section 10-52-23
Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property
Status: in_force

The governing body of a municipality may expend moneys in the special capital outlay fund only for the following purposes:

(1) Acquisition or lease, by the municipality, of real property, a plant asset, or equipment; or

(2) Construction, repair, or renovation of real property owned solely by the municipality or jointly by the municipality with one or more political subdivisions of this state.

After the completion of a project using moneys in the special capital outlay fund, the municipality may transfer ownership of the real property, plant, or equipment to a county in which the municipality is at least partially situated or to a school district in which the municipality is at least partially situated.

Source: SL 2026, ch 34, § 7.
S.D. Codified Laws § 10-6-157 — SD Code / Title 10 / Chapter 6 / Section 10-6-157
Consideration of federal income tax credits in assessing property prohibited
Status: in_force

A director may not consider any federal income tax credit that is extended to the property owner pursuant to sections 38, 42, and 47 of the United States Internal Revenue Code, as defined in § 10-1-47 , for the purpose of assessing any real property.

Source: SL 2009, ch 42, § 1, eff. Nov. 1, 2008; SDCL § 10-6-78; SL 2021, ch 44, §§ 42, 44.
S.D. Codified Laws § 10-4-13.2 — SD Code / Title 10 / Chapter 4 / Section 10-4-13.2
Nonexempt use of educational institution property--Assessed value
Status: in_force

If any property owned by an educational institution is used partly by such institution for purposes that are exempt under § 10-4-13 and partly for purposes that are not exempt under § 10-4-13 , the portion of the property that is used for purposes that are not exempt shall be taxed as other property of the same class is taxed.

The appraised value of the entire property utilized by educational institutions operated for profit shall be multiplied by the percentage of the entire property used for other than student housing, student and administrative parking, and instructional or administrative purposes. The resulting value shall be multiplied by the percentage of time such property is used for other than student housing, student and administrative parking, and instructional or administrative purposes. The resulting value shall be the assessed value for taxation purposes.

Source: SL 1990, ch 69.
S.D. Codified Laws § 10-56-6 — SD Code / Title 10 / Chapter 56 / Section 10-56-6
Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office
Status: in_force

Upon receipt of a distress warrant from the county treasurer showing delinquent taxes, the sheriff shall, without delay, diligently proceed, in accordance with §§ 10-56-8 to 10-56-21 , inclusive, to collect all taxes shown to be delinquent by each distress warrant. Failure by the sheriff to so proceed is nonfeasance of office and subjects that sheriff to removal from office in the manner provided by § 10-56-7 .

Source: SL 1982, ch 107, § 6; SL 2008, ch 37, § 117.
S.D. Codified Laws § 10-45C-7 — SD Code / Title 10 / Chapter 45C / Section 10-45C-7
Seller and third party liability
Status: in_force

A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section.

A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.

A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.

A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

Source: SL 2002, ch 64, § 7.
S.D. Codified Laws § 10-50-91 — SD Code / Title 10 / Chapter 50 / Section 10-50-91
Schedule of reports--Publication--Pre-publication sales, distribution, etc
Status: in_force

The first report required of a distributor or wholesaler under §§ 10-50-72 to 10-50-92 , inclusive, is due July 15, 2003, the tobacco product manufacturer certifications required under §§ 10-50-72 to 10-50-92 , inclusive, are due August 15, 2003, and the secretary shall have the directory published on the Department of Revenue's internet website required under §§ 10-50-72 to 10-50-92 , inclusive, no later than September 30, 2003. Until the secretary publishes the directory pursuant to this section, the cigarettes of any participating manufacturer and of any nonparticipating manufacturer included on the directory published by the secretary under § 10-50-69 as it exists on June 30, 2003, may be sold, distributed, acquired, held, owned, possessed, transported, imported, or caused to be imported in this state.

Source: SL 2003, ch 74, § 20; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-181 — SD Code / Title 10 / Chapter 47B / Section 10-47B-181
Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person
Status: in_force

A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill - of - lading issued by the terminal operator shall be assessed up to twice the amount of the tax due.

Source: SL 1995, ch 71, § 178; SL 1996, ch 90, § 40.
S.D. Codified Laws § 10-45-2 — SD Code / Title 10 / Chapter 45 / Section 10-45-2
Tax on sale of tangible property
Status: in_force

There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and two-tenths percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the state to consumers or users.

Source: SL 1935, ch 205, § 34; SL 1937, ch 253, § 1; SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1965, ch 288, § 1; SL 1967, ch 335; SL 1969, ch 267, § 1; SL 1978, ch 72, § 37; SL 1979, ch 84, § 1; SL 1980, ch 325, § 14; SL 1987, ch 98, § 2; SL 1988, ch 106, § 1; SL 2016, ch 65, § 1, eff. June 1, 2016; SL 2023, ch 32, § 1.There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and one-half percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the State of South Dakota to consumers or users.

Source: SL 1935, ch 205, § 34; SL 1937, ch 253, § 1; SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1965, ch 288, § 1; SL 1967, ch 335; SL 1969, ch 267, § 1; SL 1978, ch 72, § 37; SL 1979, ch 84, § 1; SL 1980, ch 325, § 14; SL 1987, ch 98, § 2; SL 1988, ch 106, § 1; SL 2016, ch 65, § 1, eff. June 1, 2016; SL 2023, ch 32, §§ 1, 19.
S.D. Codified Laws § 10-39A-7 — SD Code / Title 10 / Chapter 39A / Section 10-39A-7
Severance tax in lieu of taxes other than sales, use, and property taxes
Status: in_force

This tax is in lieu of all other occupational, excise, income, privilege, franchise taxes, and any other mineral taxes levied by the state, but is not in lieu of sales, use, and property taxes.

Source: SL 1977, ch 93, § 1; SL 2008, ch 37, § 98; SL 2021, ch 49, § 2.
S.D. Codified Laws § 10-59-5 — SD Code / Title 10 / Chapter 59 / Section 10-59-5
Investigation and examination by secretary
Status: in_force

The secretary may investigate any taxpayer and examine records relevant to the chapters set out in § 10-59-1 , including the licensing of taxpayers, the filing and correctness of returns, and the payment of taxes, interest, and penalties.

Source: SL 1986, ch 111, § 5.
S.D. Codified Laws § 10-26-4 — SD Code / Title 10 / Chapter 26 / Section 10-26-4
Notice that tax deed will issue--Service on owner and posting--Form of notice
Status: in_force

On or before October tenth in the year in which the list of unpaid taxes is prepared by the treasurer and after the filing of the list as required by this chapter, the county treasurer shall give notice that tax deed will issue on the lands described in the delinquent tax list by serving notice to take tax deed by county on the recorded owner of the property. Notice shall be served either in person or by registered or certified mail sent to the recorded owner's last known address and posting a copy of the list at the place designated by the county commissioners under the provisions of § 17-3-1 in the county in which the lands are situated. A notice in substantially the following form shall be attached to the list:

"NOTICE IS HEREBY GIVEN to all persons, firms, or corporations, who have, or claim any estate, right, title, or interest on, or claim to, or lien upon, any of the several pieces or parcels or lots of lands described in the list hereto attached. The list of taxes, including taxes reduced to judgment, upon real estate, which appear from the records in the office of the county treasurer of the county of _________, State of South Dakota, which are delinquent for the year as therein shown, which have not been paid for any of the years as therein shown, having been filed as required by law in the office of the county treasurer and county auditor of said county of _________, of which the list attached is a copy, pursuant to the provisions of chapter 10-26 of the South Dakota Codified Laws, being a proceeding for enforcing the payment of taxes upon real estate for the said county of _______________ remaining delinquent for six years or more.

"NOTICE IS HEREBY GIVEN that the right of redemption will expire AND TAX DEED will be issued to _______________ county upon the expiration of sixty days from the completed service of this notice unless redemption is made as provided by law.

Source: SL 1953, ch 479, § 1; SL 1966, ch 257, § 1; SL 1975, ch 102; SL 2008, ch 37, § 82.
S.D. Codified Laws § 10-45-14 — SD Code / Title 10 / Chapter 45 / Section 10-45-14
Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property, any product transferred electronically, and services to and for use by religious educational institutions, private educational institutions currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 2011, and nonprofit, charitable hospitals when purchases are made by authorized officials, payment made from the institution funds and title to the property retained in the name of such institution. For the purposes of this section, a private educational institution shall be defined as an institution currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 2011, maintaining a campus physically located within this state; and accredited by the South Dakota Department of Education or the North Central Association of Colleges and Schools. For the purposes of this section, a religious educational institution shall be defined as an institution currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 2011, that maintains a campus physically located within this state.

This exemption does not extend to sales to or purchases of tangible personal property or any product transferred electronically for the personal use of officials, members or employees of such institutions or to sales to or purchases of tangible personal property or any product transferred electronically used in the operation of a taxable retail business.

The exemption provided in this section does not, in any manner, relieve the institution from the payment of the additional and further license fee imposed on the registration of motor vehicles.

Each institution claiming this exemption shall prepare and maintain a list of all purchases on which the exemption was claimed, fully itemized, showing name and address of vendors, description of property purchased, date or dates of purchase, purchase price, and brief explanation of use or intended use.

Source: SDC 1939, § 57.3202 (8) as added by SL 1951, ch 445; SL 1983, ch 96, § 1; SL 1988, ch 116; SL 1995, ch 68, § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 63; SL 2008, ch 51, § 20; SL 2011, ch 57, § 2.
S.D. Codified Laws § 10-47B-152 — SD Code / Title 10 / Chapter 47B / Section 10-47B-152
Use of funds transferred to parks and recreation fund
Status: in_force

The secretary shall transfer to the parks and recreation fund an amount as provided by subdivision 10-47B-149(5) for the following purposes: the treatment of water; the control of pollution; and the acquisition, construction, and maintenance of facilities, including landings, harbors, dams, and channels for motorboats, in and adjacent to the waterways lying within the boundaries of this state. The Department of Game, Fish and Parks may cooperate with and use these funds on a matching basis with the United States or any agency thereof, with any other department of state government, with any unit of local government or with a private organization in this state for the purposes prescribed in this section.

Source: SL 1995, ch 71, § 149.
S.D. Codified Laws § 10-33-17 — SD Code / Title 10 / Chapter 33 / Section 10-33-17
Rates of taxation applied to telephone property
Status: in_force

All telephone property so assessed by the Department of Revenue shall be taxed in the following manner:

(1) Property within corporate limits shall be subject to all taxes that other property within the same corporate limits is subject to for the current year;

(2) Property without corporate limits shall be subject to a rate of taxation which shall be equal to the average rate of taxation borne by other property outside the corporate limits for the current year, which rate shall be the average rate of all state, county, school, municipal, road, bridge, and other local taxes on other property, which tax so levied and extended shall be in lieu of all other taxes.

Source: SDC 1939, § 57.1805; 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 § 10-50E-15 — SD Code / Title 10 / Chapter 50E / Section 10-50E-15
Violations--Appeal
Status: in_force

If a licensee is determined to have violated any provision of this chapter, the licensee may appeal an action or decision of the secretary, in the same manner as provided in chapter 1-26 .

Source: SL 2026, ch 54, § 15, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-46-25 — SD Code / Title 10 / Chapter 46 / Section 10-46-25
Securities deposited by retailer in lieu of bond
Status: in_force

In lieu of such bond, securities approved by the secretary of revenue, in such amount as he may prescribe, may be deposited with him, which securities shall be kept in the custody of the secretary of revenue and may be sold by him at public or private sale, without notice to the depositor thereof, if it becomes necessary to do so in order to recover any tax or penalties due. Upon any such sale, the surplus, if any, above the amounts due under this chapter shall be returned to the person who deposited the securities.

Source: SL 1939, ch 276, § 13; SDC Supp 1960, § 57.4312; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.