S.D. Codified Laws § 10-6-146 — SD Code / Title 10 / Chapter 6 / Section 10-6-146
Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor
Status: in_force

The provisions of §§ 10-6-145 to 10-6-147 , inclusive, may not be applied to improvements to real property made two or more years prior to the assessment date unless the owner of the real property willfully hid or attempted to hide the improvements from the director for the purpose of evading the taxation of such improvements. Before the director may notify the county auditor of improvements made two or more years prior to the assessment date, the director shall petition the circuit court where such real property is located. The court shall hold a hearing on such petition and shall determine if the owner of the real property hid or attempted to hide the improvements for the purpose of evading the taxation of such improvements. The court shall provide reasonable notice of the hearing to the director and the owner of such real property. The director and the owner of the real property shall be given opportunity to present evidence and be represented by counsel.

Source: SL 1989, ch 85, § 1A; SDCL § 10-6-36.2; SL 2021, ch 44, §§ 32, 44.
S.D. Codified Laws § 10-29-16 — SD Code / Title 10 / Chapter 29 / Section 10-29-16
Certification to county auditors of taxes assessed on flight property--Date of payment
Status: in_force

On or before the fourth Monday in August, the secretary of revenue shall transmit to the county auditor of each county in which there is located an airport being utilized in air commerce, as defined in § 10-29-1 , a certified list of all companies assessed under the provisions of this chapter for the current year, together with the valuations and taxes assessed in each case. Such taxes shall be due upon the first day of January next following the date of certification.

Source: SL 1961, ch 449, § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-1.17 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.17
10-45-1.17. Telecommunications service defined
Status: in_force

The term, telecommunications service, as used in this chapter, means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. The term, telecommunications service, includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added.

The term, telecommunications service, does not include:

(1) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser where such purchaser's primary purpose for the underlying transaction is the processed data or information;

(2) Installation or maintenance of wiring or equipment on a customer's premises;

(3) Tangible personal property;

(4) Advertising, including directory advertising;

(5) Billing and collection services provided to third parties;

(6) Internet access service;

(7) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance and routing of such services by the programming service provider. Radio and television audio and video programming services shall include but not be limited to cable service as defined in 47 USC 522(6), as of June 1, 2007, and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3;

(8) Ancillary services; or

(9) Digital products delivered electronically, including but not limited to software, music, video, reading materials, or ring tones.

The term, telecommunications service, includes the following services:

(1) "800 service," any telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call;

(2) "900 service," an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. A 900 service does not include the charge for the collection of services provided by the seller of the telecommunications services to the subscriber or service or product sold by the subscriber to the subscriber's customer;

(3) "Fixed wireless service," a telecommunications service that provides radio communication between fixed points;

(4) "Mobile wireless service," a telecommunications service that is transmitted, conveyed, or routed regardless of the technology used, where either the origination point or termination point, or both, of the transmission, conveyance, or routing are not fixed;

(5) "Paging service," a telecommunications service that provides transmission of coded radio signals for the purpose of activation specific pages. Such transmissions may include either messages or sounds, or both;

(6) "Prepaid calling service," the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount;

(7) "Prepaid wireless calling service," a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary services, which must be paid for in advance that is sold in predetermined units or dollars of which the number declines with use in a known amount;

(8) "Private communication service," a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels; and

(9) "Value-added non-voice data service," a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing.

Source: SL 2008, ch 52, § 2; SL 2009, ch 47, § 1.
S.D. Codified Laws § 10-45-5.5 — SD Code / Title 10 / Chapter 45 / Section 10-45-5.5
Chemicals purchased for use by lawn and garden services considered purchases for resale
Status: in_force

Chemicals purchased for use by lawn and garden services (industry no. 0782) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used in such services shall be considered as purchases for resale.

Source: SL 1989, ch 114, § 1.
S.D. Codified Laws § 10-25-3 — SD Code / Title 10 / Chapter 25 / Section 10-25-3
Persons entitled to notice of intention to take tax deed
Status: in_force

The notice of intention to take a tax deed shall be served on the owner of record of the real property, the person in possession of the real property, the person in whose name the real property is taxed, and the mortgagee named in any unsatisfied mortgage in force on the real property of record in the office of the register of deeds of the county where the real property is located. However, if the mortgage has been assigned and the assignment is placed on record in the office of the register of deeds, then notice shall be served on the assignee in lieu of the mortgagee named in the mortgage. The notice of intention to take a tax deed shall also be served on any lienholder, any creditor of record, and other interested person as may appear from the records in the office of the register of deeds, the treasurer, or the clerk of courts. The treasurer may obtain any title information necessary to identify any person who appears from the records to have an interest in the real property as the owner, mortgagee, lienholder, or other interested person.

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 1991, ch 92, § 1; SL 1992, ch 86; SL 2018, ch 63, § 128.
S.D. Codified Laws § 10-12-21 — SD Code / Title 10 / Chapter 12 / Section 10-12-21
Maximum county levy for all purposes
Status: in_force

The total annual county tax levy for all purposes may not exceed twelve dollars per thousand dollars of taxable valuation.

Source: SL 1915, ch 292, § 1; RC 1919, § 6737; SDC 1939, § 57.0511; SL 1941, ch 335; SL 1943, ch 285, § 1; SL 1945, ch 324, § 1; SL 1947, ch 400; SL 1949, ch 409; SL 1951, ch 438, § 1; SL 1959, ch 434, § 3; SL 1967, ch 320; SL 1977, ch 88; SL 1985, ch 77, § 1; SL 1989, ch 87, § 2.
S.D. Codified Laws § 10-12A-8 — SD Code / Title 10 / Chapter 12A / Section 10-12A-8
State jurisdiction within Indian country
Status: in_force

Nothing in this chapter may be construed to relinquish any jurisdiction the state might have to levy or collect from any person any tax or fee within Indian country.

Source: SL 1991, ch 89, § 3; SL 2003, ch 54, § 9.
S.D. Codified Laws § 10-45C-8 — SD Code / Title 10 / Chapter 45C / Section 10-45C-8
Short title
Status: in_force

This chapter shall be known as and referred to as the Uniform Sales and Use Tax Administration Act.

Source: SL 2002, ch 64, § 8.
S.D. Codified Laws § 10-47B-125 — SD Code / Title 10 / Chapter 47B / Section 10-47B-125
Tax refund available to licensed exporter
Status: in_force

A licensed exporter may apply for and obtain a refund for taxes paid to this state on motor fuel and undyed special fuel under the following conditions:

(1) Fuel which was loaded at a bulk plant in this state and exported to another state or country for which the exporter was specifically licensed and for which a bill of lading or diversion ticket was issued indicating a destination state other than South Dakota, and the fuel was reported to the export state;

(2) Fuel that is loaded at a terminal in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state;

(3) Fuel that is withdrawn from an out-of-state terminal, and purchased from a licensed out-of-state supplier, with a South Dakota destination, and is then diverted to another state; and

(4) Ethyl alcohol loaded at an ethanol producer's plant in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state.

The claimant shall submit a copy of the original bill of lading, and a copy of the diversion ticket.

Source: SL 1995, ch 71, § 125; SL 1999, ch 58, § 41; SL 2010, ch 66, § 23; SL 2013, ch 59, § 15.
S.D. Codified Laws § 10-46E-1 — SD Code / Title 10 / Chapter 46E / Section 10-46E-1
Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins
Status: in_force

There is hereby imposed an excise tax of four and two-tenths percent on the gross receipts from the sale, resale, or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. However, if any trade-in or exchange of used farm machinery, attachment units, and irrigation equipment is involved in the transaction, the excise tax is only due and may only be collected on the cash difference.

Source: SL 2006, ch 58, § 1, eff. Apr. 1, 2006; SL 2016, ch 65, § 15, eff. June 1, 2016; SL 2023, ch 32, § 15.There is hereby imposed an excise tax of four and one-half percent on the gross receipts from the sale, resale, or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. However, if any trade-in or exchange of used farm machinery, attachment units, and irrigation equipment is involved in the transaction, the excise tax is only due and may only be collected on the cash difference.

Source: SL 2006, ch 58, § 1, eff. Apr. 1, 2006; SL 2016, ch 65, § 15, eff. June 1, 2016; SL 2023, ch 32, §§ 15, 19.
S.D. Codified Laws § 10-1-40 — SD Code / Title 10 / Chapter 1 / Section 10-1-40
Construction of tax laws by secretary--Other powers provided by law
Status: in_force

The secretary of revenue shall construe the tax laws of the state if requested by any officer acting under such laws; shall ensure that all taxes due the state, counties, municipalities, and other local subdivisions are collected; and shall perform such other duties and exercise such other powers as are provided by law.

Source: SDC 1939, § 57.0101 (16); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 23; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-12-41 — SD Code / Title 10 / Chapter 12 / Section 10-12-41
Certification of percent added to or deducted from valuation of property
Status: in_force

On or before the second Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real and personal property in the several counties of the state. Such certificates shall show the equalized valuation of all property within such county. The certificate shall also, if equalization is made pursuant to subdivision 10-12-38(2), show the levy or levies for state purposes made by the department.

Source: SL 1994, ch 73, § 30; SL 2003, ch 272, § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46A-1.5 — SD Code / Title 10 / Chapter 46A / Section 10-46A-1.5
Taxes on receipts of worthless accounts
Status: in_force

Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax. If such accounts are thereafter collected by the contractor, the tax shall be paid upon the amount so collected.

Source: SL 1990, ch 93, § 3.
S.D. Codified Laws § 10-38-28 — SD Code / Title 10 / Chapter 38 / Section 10-38-28
Special assessment collection procedure applicable to past delinquencies
Status: in_force

Sections 10-38-23 to 10-38-27 , inclusive, shall apply to the enforcement and collection of all delinquent special assessments or taxes that may have heretofore become delinquent, as well as to all special assessments or taxes which shall hereafter become delinquent.

Source: SL 1913, ch 340, § 3; RC 1919, § 6665; SDC 1939, § 57.2003.
S.D. Codified Laws § 10-56-3 — SD Code / Title 10 / Chapter 56 / Section 10-56-3
Form of distress warrant
Status: in_force

A county treasurer's distress warrant shall be addressed to the sheriff and be in substantially the following form:

I hereby certify that taxes assessed against __________ in the sum of __________ dollars, are unpaid. I desire that the taxes be collected, and I authorize and direct the sheriff of this county to proceed immediately to collect the taxes.

Given under my hand this ________________ day of ______, 20__.

Source: SL 1982, ch 107, § 3.
S.D. Codified Laws § 10-11-31 — SD Code / Title 10 / Chapter 11 / Section 10-11-31
Changes in real property assessments not to create inequalities requiring complete reassessment
Status: in_force

Nothing contained in § 10-11-29 shall be construed to authorize any county board of equalization to raise or lower the assessment on any piece or parcel of real property, with or without the improvements thereon, above or below that of an adjoining piece or parcel of real property of equal value, by which an inequality may be produced which would allow or cause a reassessment by such county board of equalization to be made of the real property of the whole taxing district.

Source: SL 1917, ch 124; RC 1919, § 6729; SDC 1939, § 57.0406; SL 1957, ch 460.
S.D. Codified Laws § 10-39A-2.1 — SD Code / Title 10 / Chapter 39A / Section 10-39A-2.1
Posted field price as taxable value
Status: in_force

When any energy mineral has a posted field price at the point of productions, the taxable value of such mineral is the posted field price.

Source: SL 1978, ch 81, § 5.
S.D. Codified Laws § 10-46-6.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-6.1
Credit for sales or use tax paid to another state--Reciprocity required
Status: in_force

The amount of any use tax imposed with respect to tangible personal property, any product transferred electronically, or services shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions. However, no credit may be given under this section where taxes paid on tangible personal property, any product transferred electronically, or services in another state or its political subdivisions of that state does not reciprocally grant a credit for taxes paid on similar tangible personal property or any product transferred electronically.

Source: SL 1971, ch 81; SL 1979, ch 84, § 6C; SL 2008, ch 51, § 44.
S.D. Codified Laws § 10-59-2 — SD Code / Title 10 / Chapter 59 / Section 10-59-2
Definition of terms
Status: in_force

Terms used in this chapter mean:

(1) "Auditor," any employee of the Department of Revenue authorized by the secretary to perform audits of the books and records of persons subject to any of the taxes or fees provided for in § 10-59-1 ;

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

(3) "Taxpayer," any person subject to any of the taxes or fees provided for in § 10-59-1 .

Source: SL 1986, ch 111, § 2; SL 1990, ch 99, § 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 § 10-12-3 — SD Code / Title 10 / Chapter 12 / Section 10-12-3
Determination of rate of state levy--Certification and deduction of amounts available from other sources
Status: in_force

The board of equalization, in determining the rate of tax to be levied against the taxable property in the state, shall ascertain the amount in dollars necessary to meet the estimated ordinary expenses of the state for each year; the amount in dollars necessary to pay the deficiency of the preceding years and the amount in dollars necessary to pay the annual interest and to provide a debt service fund for the payment of the public debt of the state. When these amounts have been ascertained, the board shall require the commissioner of finance and management to certify to such board of equalization the amounts available in the general fund of the state and the probable amounts to become available during the year, from whatever source other than the general property tax. The board of equalization shall then deduct from the amount ascertained to be necessary to meet the requirements of the state for the purposes hereinbefore enumerated the amounts so certified to it by the commissioner of finance and management and as ascertained and determined by such board as being or to become available in the general fund, and shall then levy a tax against the taxable property in the state sufficient only to provide the revenues necessary to equal the balance of the sum ascertained to be necessary to meet the requirements of the state for the purposes hereinbefore enumerated.

Source: SL 1933, ch 193; SDC 1939, § 57.0501; SL 1977, ch 87.
S.D. Codified Laws § 10-45-4 — SD Code / Title 10 / Chapter 45 / Section 10-45-4
Tax on receipts from business services
Status: in_force

There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by § 10-45-4.1 shall be taxable, unless the service is specifically exempt from the provisions of this chapter.

Source: SL 1965, ch 296, § 1; SL 1979, ch 84, §§ 7, 12.
S.D. Codified Laws § 10-47B-115.11 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.11
Time for filing biodiesel producer's report
Status: in_force

Any report required by § 10-47B-115.10 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 2013, ch 60, § 36; SL 2017, ch 65, § 33.
S.D. Codified Laws § 10-47B-20 — SD Code / Title 10 / Chapter 47B / Section 10-47B-20
Dye added to exempted special fuel
Status: in_force

Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:

(1) Dye required to be added pursuant to United States Environmental Protection Agency requirements; or

(2) Dye with specifications and amounts as required by the Internal Revenue Service.

Source: SL 1995, ch 71, § 20.
S.D. Codified Laws § 10-50E-16 — SD Code / Title 10 / Chapter 50E / Section 10-50E-16
Promulgation of rules
Status: in_force

The department shall promulgate rules, in accordance with chapter 1-26 , to:

(1) Establish a procedure for an initial and a renewal license application under this chapter, and the information required in the application;

(2) Provide for the manner in which nicotine products must be destroyed or returned and the manner in which verification of the destruction or return must be submitted;

(3) Provide the process for assessing and collecting fines under this chapter;

(4) Establish standards for the keeping of records, as required in § 10-50E-10 ; and

(5) Establish a process for the inspection of records and premises, as authorized in § 10-50E-11 .

Source: SL 2026, ch 54, § 16, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-47B-4 — SD Code / Title 10 / Chapter 47B / Section 10-47B-4
Fuel excise tax rates
Status: in_force

The fuel excise tax rates for the tax imposed by this chapter are as follows:

(1) Motor fuel (except ethyl alcohol, methyl alcohol, biodiesel, biodiesel blends, and aviation gasoline)-- as provided pursuant to § 10-47B-4.2 ;

(2) Special fuel (except jet fuel)-- as provided pursuant to § 10-47B-4.2 ;

(3) Aviation gasoline--$.06 per gallon;

(4) Jet fuel--$.04 per gallon;

(5) Liquid petroleum gas--$.20 per gallon;

(6) Compressed natural gas--$.10 per gallon;

(7) Ethyl alcohol and methyl alcohol-- as provided pursuant to § 10-47B-4.3 ;

(8) Liquid natural gas--$.14 per gallon; and

(9) Biodiesel and biodiesel blends--as provided pursuant to § 10-47B-4.2 , except when the conditions as provided in § 10-47B-4.4 are met.

Source: SL 1995, ch 71, § 4; 1st SS 1997, ch 1, § 1; SL 1999, ch 59, § 1; SL 2009, ch 55, § 11; SL 2014, ch 64, § 6; SL 2015, ch 165, § 7, eff. Apr. 1, 2015.
S.D. Codified Laws § 10-47B-22 — SD Code / Title 10 / Chapter 47B / Section 10-47B-22
Remittance by importer of certain imported fuel--Exception
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 importer. The importer does not need to remit this tax if the importer demonstrates that the fuel was acquired by the importer from an out - of - state supplier licensed in accordance with the provisions of this chapter at an out - of - state terminal and that South Dakota will be paid the tax by the out - of - state supplier. This may be evidenced with a bill of lading indicating South Dakota as the destination state and an invoice indicating that South Dakota tax was charged by the out - of - state supplier. An importer is not responsible for payment of the tax if the tax is being paid to this state by another jurisdiction with whom this state has entered into an interstate precollection agreement.

Source: SL 1995, ch 71, § 22; SL 1999, ch 58, § 8.
S.D. Codified Laws § 10-12-39 — SD Code / Title 10 / Chapter 12 / Section 10-12-39
Equalizing assessment of land and structures on property between counties
Status: in_force

If assessments have been equalized pursuant to § 10-12-38 , the Department of Revenue in connection with its general and specific powers and duties, shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county in which the department 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 department 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. Municipal lots shall be equalized in the same manner as provided in this section for equalizing lands.

Source: SL 1994, ch 73, § 28; 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 § 10-12-36 — SD Code / Title 10 / Chapter 12 / Section 10-12-36
Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess
Status: in_force

If the governing body of any county, municipality, or township, determines that the amount of taxes which may be levied under the rates limited by this chapter will be insufficient to meet the needs of the taxing district for the current year, the question of an increased levy may be submitted to the voters thereof at a special election called and conducted in the same manner as other special elections therein. If three - fourths of the votes cast at any such election are in favor of the increased levy, the governing board may, without further act, increase the maximum rate as limited by this chapter to the extent of six dollars per thousand dollars of taxable valuation.

Source: SL 1915, ch 292, § 7; RC 1919, § 6744; SDC 1939, § 57.0520; SL 1951, ch 443; SL 1989, ch 87, § 10; SL 1996, ch 69, § 3.
S.D. Codified Laws § 10-50D-8 — SD Code / Title 10 / Chapter 50D / Section 10-50D-8
Direct-to-consumer shipping--Prohibition--Exceptions--Requirements--Audit of records
Status: in_force

A person who is engaged in the business of selling or distributing nicotine products may not ship or transport, or cause to be shipped or transported, nicotine products directly to any consumer in this state, except as provided in this section or in chapter 10-50C . This section applies regardless of whether the person engaged in the business of selling or distributing nicotine products is located within or outside of this state.

A person licensed under this chapter or licensed as a distributor or wholesaler under chapter 10-50 , may ship or transport, or cause to be shipped or transported, alternative nicotine products directly to any consumer in this state if:

(1) Prior to sale of the alternative nicotine product to the purchaser, the person verifies that the purchaser is at least twenty-one years of age through a commercially available database, or aggregate of databases, that is regularly used by government and businesses for the purpose of age and identity verification, or by obtaining a copy of a valid government-issued document that provides the name, address, and date of birth of the purchaser;

(2) Prior to shipping or sending the purchased products, the person has received payment for the sale from the purchaser by a credit card or debit card issued in the purchaser's name, or by a check that is associated with a bank account in the purchaser's name and the name matches the name of the purchaser whose age was verified under subdivision (1);

(3) The person uses a method of mailing, shipping, or delivery that requires the signature of a person who is at least twenty-one years of age before the package is released to the purchaser;

(4) The person holds a South Dakota sales and use tax license issued by the Department of Revenue;

(5) The person conspicuously labels each package to be shipped or transported, indicating the package contains an alternative nicotine product and that the signature of an individual who is at least twenty-one years of age is required before the package is released to the purchaser;

(6) The person maintains a record of the name, address, date of birth, and telephone number or email, of the purchaser;

(7) The person remits all applicable taxes for the alternative nicotine product; and

(8) The alternative nicotine product is not being provided for purposes of resale to consumer.

A person shipping or transporting an alternative nicotine product shall allow the Department of Revenue to conduct an audit of the records pertaining to shipping or transporting an alternative nicotine product, including the records used to verify the age of the purchaser. The person shall provide copies of the records to the department upon request.

Source: SL 2026, ch 53, § 10.
S.D. Codified Laws § 10-22-20 — SD Code / Title 10 / Chapter 22 / Section 10-22-20
Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt
Status: in_force

The treasurer shall furnish the sheriff with a receipt of taxes paid. After the collection of any taxes, interest, penalties, fees, or other costs, the sheriff shall issue a receipt for the money collected. The original receipt shall be delivered to the payor and the duplicate receipt shall be filed with the treasurer. The treasurer shall remove the tax from the tax list in the office and enter the date and number of the sheriff's receipt. The treasurer shall issue a regular tax receipt for the full amount and promptly deliver the receipt to the tax debtor.

Source: SL 1915, ch 296, § 7; SL 1917, ch 133, § 4; RC 1919, § 6777; SDC 1939, § 57.1016; SL 1992, ch 80, § 184; SL 2018, ch 63, § 50.
S.D. Codified Laws § 10-43-25.2 — SD Code / Title 10 / Chapter 43 / Section 10-43-25.2
Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator
Status: in_force

Interest, fees and penalties in the nature of interest, discount, and net gain from loans, including federal funds sold and acceptances, and other installment obligations shall be included in the numerator specified in § 10-43-25.1 as follows:

(1) The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans secured by real property if the property is located within this state. If the property is located both within this state and one or more other states, the receipts described in this subdivision are included in the numerator of the receipts factor if more than fifty percent of the fair market value of the real property is located within this state. If more than fifty percent of the fair market value of the real property is not located within any one state, the receipts described in this subdivision shall be included in the numerator of the receipts factor if the borrower's billing address is located in this state;

(2) The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans not secured by real property if the borrower's billing address is located in this state;

(3) The numerator of the receipts factor includes net gains (but not less than zero) from the sale of loans secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subdivision (1) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property;

(4) The numerator of the receipts factor includes net gains (but not less than zero) from the sale of loans not secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subdivision (2) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property;

(5) The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from credit card receivables and receipts from fees charged to card holders, such as annual fees, if the billing address of the card holder is in this state; and

(6) The numerator of the receipts factor includes net gains (but not less than zero) from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subdivision (5) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders.

Source: SL 1977, ch 96, § 12; SL 2014, ch 61, § 6, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-47B-176 — SD Code / Title 10 / Chapter 47B / Section 10-47B-176
Determining tax liability of interstate fuel user licensee--Overpayment refund
Status: in_force

The tax liability of an interstate fuel user licensee shall be determined based on average fuel consumption for all qualified vehicles operated by the licensee within this state. Average fuel consumption is equal to the total fleet vehicle miles traveled divided by total fleet gallons of fuel consumed to calculate an average mile per gallon (AMPG) for all vehicles operated. This AMPG is then divided into the total miles traveled within South Dakota by all vehicles to determine the total gallons of fuel attributable to South Dakota operations. The gallons thus calculated shall be multiplied times the motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, per gallon tax rate currently in force at the time the return is completed to determine the total tax due from the licensee. This tax liability may be credited in the amount of any South Dakota tax on motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, paid at the time the fuel is purchased within this state. Over purchases of motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, which result in a tax overpayment must be refunded to the licensee in accordance with the provisions of § 10-47B-177 .

Source: SL 1995, ch 71, § 173; SL 2023, ch 34, § 6.
S.D. Codified Laws § 10-52-3 — SD Code / Title 10 / Chapter 52 / Section 10-52-3
Referendum procedure and scope--Continuing tax ordinances
Status: in_force

Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§ 9-20-7 , 9-20-8 , and 9-20-10 . A tax imposed by municipal ordinance which was in effect on December 31, 2003, is continued under the provisions of this chapter if:

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

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

Any amendment made by the municipality to comply with the provisions of chapter 10-45C , §§ 10-1-44.3 , 10-45-1 to 10-45-1 .4, inclusive, 10-45-2.3 , 10-45-3.4 , 10-45-5 , 10-45-5 .3, 10-45-8 , 10-45-24 , 10-45-30 , 10-45-61 , 10-45-1 08 and 10-45-1 09, 10-46-1 , 10-46-1 7.6, 10-52-2 , 10-52-2 .10, 10-52-3 , 10-52-9 , 10-52-13 , 10-52-14 , and 10-59-27 or the determination to continue the tax under the provisions of this chapter is deemed to be an administrative decision pursuant to § 9-20-19 and is not subject to referendum.

Source: SL 1969, ch 190, § 6; SL 1992, ch 60, § 2; SL 2002, ch 64, § 37; SL 2003, ch 61, § 17; SL 2021, ch 49, § 12.
S.D. Codified Laws § 10-59-21 — SD Code / Title 10 / Chapter 59 / Section 10-59-21
Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information
Status: in_force

The secretary shall prescribe and furnish tax recovery claim forms. A taxpayer shall provide any information requested or considered necessary by the secretary to determine the validity of a claim. The secretary may deny the claim of a taxpayer failing to provide information requested or considered necessary by the secretary to determine the validity of a claim.

Source: SL 1986, ch 111, § 21.
S.D. Codified Laws § 10-55A-1 — SD Code / Title 10 / Chapter 55A / Section 10-55A-1
Compliance with procedures prerequisite to jurisdiction of courts
Status: in_force

A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.

Source: SL 1982, ch 99, § 1; SL 1984, ch 102, § 15; SL 1986, ch 111, § 36.
S.D. Codified Laws § 10-50C-12 — SD Code / Title 10 / Chapter 50C / Section 10-50C-12
Electronic submission of returns--Electronic remittance of tax
Status: in_force

The cigar shipper shall file a return required to be filed pursuant to § 10-50C-9 by electronic means with the department. The cigar shipper shall remit any taxes required to be remitted pursuant to § 10-50C-10 by electronic means to the department.

Source: SL 2021, ch 52, § 12, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-46A-1 — SD Code / Title 10 / Chapter 46A / Section 10-46A-1
Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax
Status: in_force

There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.

Source: SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SL 1984, ch 92, §§ 1, 1A; SL 1985, ch 92.
S.D. Codified Laws § 10-18A-12 — SD Code / Title 10 / Chapter 18A / Section 10-18A-12
10-18A-12. 10-18A-12.Appropriations insufficient for all payments--Proration to timely filed claims
Status: in_force

If appropriations for refund of real property taxes to the elderly and disabled are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claims as have been timely filed.
S.D. Codified Laws § 10-50-19 — SD Code / Title 10 / Chapter 50 / Section 10-50-19
Payment for stamps after purchase--Bond or depository agreement required
Status: in_force

The secretary of revenue may, in his discretion, permit a licensed distributor to pay for such stamps within thirty days after the date of purchase, provided a bond satisfactory to the secretary of revenue in an amount not less than the sale price of such stamps shall have been filed with the secretary conditioned upon payment for such stamps or upon a satisfactory depository agreement between the secretary of revenue and such licensed distributor, provided for a deposit of money or security in a depository to be named, such agreement conditioned upon payment for such stamps.

Source: SDC 1939, § 57.3906; SL 1951, ch 452, § 4; SL 1963, ch 446, § 2; SL 1965, ch 293, § 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 § 10-45A-15 — SD Code / Title 10 / Chapter 45A / Section 10-45A-15
Fraudulent claims--Recovery of excess payment--Filing as petty offense
Status: in_force

If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the department may initiate appropriate legal actions to recover the amount paid. Fraudulently filing an excessive claim is a petty offense.

Source: SL 1974, ch 89, § 9; SL 1982, ch 86, § 38.
S.D. Codified Laws § 10-50C-3 — SD Code / Title 10 / Chapter 50C / Section 10-50C-3
Period of validity of license--Proration or refund of license fee prohibited
Status: in_force

A cigar shipper license is valid from July first to June thirtieth, inclusive. However, the license is valid for an additional three days if a proper application for a new license is in the possession of the department before midnight on the thirtieth day of June when the license expires.

The license fee required to be paid pursuant to § 10-50C-2 may not be prorated or refunded for a license that is not held for the entire period.

Source: SL 2021, ch 52, § 3, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-47B-67 — SD Code / Title 10 / Chapter 47B / Section 10-47B-67
Ethanol producer's license required
Status: in_force

Any person who is engaged in the production of ethanol in this state shall be licensed as an ethanol producer.

Source: SL 1995, ch 71, § 67; SL 1999, ch 58, § 30; SL 2013, ch 59, § 8.
S.D. Codified Laws § 10-61-2 — SD Code / Title 10 / Chapter 61 / Section 10-61-2
Secretary to provide refund claim forms and determine required documentation--Claim denial
Status: in_force

Any claim for refund shall be submitted on forms prescribed by the secretary of the Department of Revenue and shall be supported by such documentation as the secretary may require. The secretary may deny any claim if the claimant has failed to provide the information or documentation requested or considered necessary by the secretary to determine the validity of the claim.

Source: SL 2005, ch 86, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-103 — SD Code / Title 10 / Chapter 50 / Section 10-50-103
Forfeiture of products, profits, and benefits
Status: in_force

Any cigarettes or tobacco products shipped, transported, or attempted to be shipped or transported, in violation of § 10-50-99 shall be forfeited to the state and destroyed. In addition, any profit, gain, gross receipt, or other benefit from the violation of § 10-50-99 shall be disgorged and paid to the state treasurer for deposit in the state's general fund.

Source: SL 2009, ch 58, § 12.
S.D. Codified Laws § 10-18-12 — SD Code / Title 10 / Chapter 18 / Section 10-18-12
Appeal from county commissioners to circuit court
Status: in_force

The same right of appeal to the circuit court from the decision of the board of county commissioners, compromising, abating, or refunding any tax, shall exist and be governed by the rules of procedure as appeals from decisions of such board in other matters, the right to proceed under the provisions of this code relating to actions to recover taxes paid, under protest, not being qualified or limited by this chapter.

Source: SL 1917, ch 130, § 8; RC 1919, § 6819; SDC 1939, § 57.0807.
S.D. Codified Laws § 10-45A-7 — SD Code / Title 10 / Chapter 45A / Section 10-45A-7
Secretary to determine refund amounts
Status: in_force

The secretary of revenue shall determine claim disbursements pursuant to this chapter, with each claim computed to the nearest dollar.

Source: SL 1974, ch 89, § 3 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37, § 9.
S.D. Codified Laws § 10-39-68 — SD Code / Title 10 / Chapter 39 / Section 10-39-68
Additional tax on precious metals--Rate
Status: in_force

In addition to the tax imposed in § 10-39-43 , there is hereby imposed an additional tax on each ounce of precious metals severed as follows:

(1) Four dollars per ounce of gold severed during a quarter if the average price of the precious metal is eight hundred dollars per ounce or greater;

(2) Three dollars per ounce of gold severed during a quarter if the average price of the precious metal is seven hundred dollars per ounce or greater;

(3) Two dollars per ounce of gold severed during a quarter if the average price of the precious metal is six hundred dollars per ounce or greater; and

(4) One dollar per ounce of gold severed during a quarter if the average price of the precious metal is five hundred dollars per ounce or greater.

The average price of gold shall be computed by summing the daily London Final price of the precious metal for each business day of the quarter and dividing by the number of business days in the quarter.

Source: SL 1994, ch 89, § 5.
S.D. Codified Laws § 10-33-5 — SD Code / Title 10 / Chapter 33 / Section 10-33-5
Telephone lines listed in annual report--Description
Status: in_force

With reference to property without the limits of municipalities, exclusive of all exchanges or central office equipment, the statement required by § 10-33-4 shall show the following items:

(1) The counties of this state in which the company making the report owns or operates any line or lines, arranged in alphabetical order;

(2) The number of miles of pole lines, whether rural or toll or both and with a detailed description of the construction of such lines, and the cost of construction, together with the present or depreciated value of such line or lines in each county.

Source: SL 1915, ch 100, § 14; RC 1919, § 6622; SDC 1939, § 57.1802 (1); SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-47B-67.2 — SD Code / Title 10 / Chapter 47B / Section 10-47B-67.2
Methanol producer's license required
Status: in_force

Any person who is engaged in the production of methanol in this state shall be licensed as a methanol producer.

Source: SL 2009, ch 55, § 26; SL 2013, ch 59, § 10.
S.D. Codified Laws § 10-47B-98 — SD Code / Title 10 / Chapter 47B / Section 10-47B-98
Monthly report required from terminal operator
Status: in_force

For the purpose of determining the amount of motor fuel and special fuel tax due, each terminal operator shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-100 , 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, § 98; SL 1999, ch 58, § 39; SL 2013, ch 60, § 9.
S.D. Codified Laws § 10-47B-79 — SD Code / Title 10 / Chapter 47B / Section 10-47B-79
Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner
Status: in_force

No license issued by the secretary may be assigned and is valid only for the licensee in whose name it is issued. A valid license shall be presented upon request at any time when fuel subject to taxation under this chapter is purchased. The sale of a licensee's business shall be reported to the secretary by the licensee. The new owner of a previously licensed business shall make application for a new license under the provisions of this chapter.

Source: SL 1995, ch 71, § 79; SL 1999, ch 58, § 35.
S.D. Codified Laws § 10-12-2 — SD Code / Title 10 / Chapter 12 / Section 10-12-2
Maximum state levy
Status: in_force

The rates of levy for state purposes shall in no event exceed two mills on the dollar in any one year.

Source: SL 1915, ch 298, § 14; RC 1919, § 6747; SL 1933, ch 193; SDC 1939, § 57.0501.
S.D. Codified Laws § 10-1-28.2 — SD Code / Title 10 / Chapter 1 / Section 10-1-28.2
Lists compiled by department confidential--Unauthorized disclosure as misdemeanor
Status: in_force

All lists of taxpayers, licensees, or applicants compiled by the Department of Revenue are confidential except licensees which were licensed under the provisions of chapter 10-47B , 10-50D , 32-6B , 32-6C , 32-7A , or 32-7B . It is a Class 2 misdemeanor to disclose any such list except to the extent necessary to carry out the official duties of the department.

Source: SL 1978, ch 70, § 5; SL 1997, ch 182, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2013, ch 41, § 1; SL 2026, ch 53, § 1.All lists of taxpayers, licensees, or applicants compiled by the Department of Revenue are confidential except licensees which were licensed under the provisions of chapter 10-47B , 10-50D , 10-50E , 32-6B , 32-6C , 32-7A , or 32-7B . It is a Class 2 misdemeanor to disclose any such list except to the extent necessary to carry out the official duties of the department.

Source: SL 1978, ch 70, § 5; SL 1997, ch 182, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2013, ch 41, § 1; SL 2026, ch 53, § 1; SL 2026, ch 54, § 1, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-37-11 — SD Code / Title 10 / Chapter 37 / Section 10-37-11
Map of lines filed with county auditor--Use in allocating valuation to taxing districts
Status: in_force

Every pipeline company shall keep on file in the office of the Department of Revenue and the county auditor of each county through or into which its line or lines run, a map or blueprint showing clearly the location of its line or lines in such county and giving the length of the same in each governmental subdivision thereof, and the same shall be used by the county commissioners in determining the length of line and valuation in each township or lesser taxing district, as provided for in § 10-37-10 .

Source: SL 1947, ch 413, § 11; SDC Supp 1960, § 57.19A11; 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 § 10-50-40 — SD Code / Title 10 / Chapter 50 / Section 10-50-40
Records preserved by distributors, wholesalers and dealers
Status: in_force

Each distributor, wholesaler, and dealer shall keep complete and accurate records of all cigarettes or tobacco products manufactured, produced, purchased, or sold. Such records shall be of such kind and such form as the secretary of revenue may prescribe and shall be safely preserved for three years in such manner as to ensure permanency and accessibility for inspection by the secretary.

Source: SDC 1939, § 57.3914; SL 1951, ch 452, § 10; SL 1955, ch 417; SL 1970, ch 78, § 12; SL 1995, ch 72, § 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 § 10-11-52 — SD Code / Title 10 / Chapter 11 / Section 10-11-52
Assessments not invalidated by late transmittal of certificate
Status: in_force

Failure on the part of the Department of Revenue to transmit the certificate required by § 10-11-51 , on or before the fourth Monday of August, does not in any way invalidate the assessment or tax levied, if the certificate is transmitted to the county auditor within a reasonable time.

Source: SDC 1939, § 57.0420 (4); SL 1957, ch 461, § 3; SL 1979, ch 66, § 13; SL 1994, ch 73, § 24; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 42, § 1.
S.D. Codified Laws § 10-59-26 — SD Code / Title 10 / Chapter 59 / Section 10-59-26
Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner
Status: in_force

Any taxpayer against whom additional tax has been assessed may appeal before an impartial hearing examiner. Written notification of the appeal rights shall be given by the secretary and shall accompany each certificate of assessment. The notice shall set forth the time period within which the taxpayer may file an appeal. In hearings conducted pursuant to § 10-59-9 , the impartial hearing examiner may not be an employee of the Department of Revenue.

Source: SL 1990, ch 100, § 2; SL 1992, ch 102, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-45 — SD Code / Title 10 / Chapter 50 / Section 10-50-45
Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary
Status: in_force

If any person shall disobey the process authorized by § 10-50-43 or having appeared in obedience thereto shall refuse to answer any pertinent question put to him by the secretary of revenue or his authorized agent or to produce any books and papers pursuant thereto, the secretary or such agent may apply to the circuit court for the county wherein the taxpayer resides or wherein the business has been conducted, or to any judge of said court if the same shall not be in session, setting forth such disobedience to process or refusal to answer, and said court or such judge shall cite such person to appear before said court or such judge to answer such question or to produce such books and papers, and, upon his refusal so to do, shall commit him to jail until he shall testify, but not for a longer period than sixty days. Notwithstanding the serving of the term of such commitment by any person, the secretary may proceed in all respects with such inquiry and examination as if the witness had not previously been called upon to testify.

Source: SDC 1939, § 57.3915; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45D-8 — SD Code / Title 10 / Chapter 45D / Section 10-45D-8
Nonprofit organizations exempt
Status: in_force

Gross receipts from the rental of rooms or sites at a lodging establishment or campground owned by nonprofit religious, educational, or youth organization are exempt from the tax imposed by § 10-45D-2 if rented to a member of such organization.

Source: SL 2002, ch 63, § 8.
S.D. Codified Laws § 10-46-71 — SD Code / Title 10 / Chapter 46 / Section 10-46-71
Exemption for sale of coins, currency, or bullion
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 coins, currency, or bullion. For the purposes of this section, the term, bullion, means any bar, ingot, or commemorative medallion of gold, silver, platinum, palladium, or a combination of these metals where the value of the metal depends on its content and not the form. For the purposes of this section, the terms, coins and currency, mean any coins or currency made of gold, silver, or other metal or paper which is or has been used as legal tender.

Source: SL 2007, ch 60, § 2.
S.D. Codified Laws § 10-46B-14 — SD Code / Title 10 / Chapter 46B / Section 10-46B-14
Issuance of license--Assignment prohibited
Status: in_force

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

Source: SL 1989, ch 116, § 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 § 10-46A-14 — SD Code / Title 10 / Chapter 46A / Section 10-46A-14
Restriction on application of rate increase
Status: in_force

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

Source: SL 1984, ch 93, § 4.
S.D. Codified Laws § 10-28-2 — SD Code / Title 10 / Chapter 28 / Section 10-28-2
Assets included in operating property
Status: in_force

The term "operating property" shall mean and include all tracks and right - of - way, station grounds, all structures, and improvements on such right - of - way or station grounds, all rights and franchises, all rolling stock and car equipment, and all other property, real or personal, tangible or intangible, connected with or used in the operation of the railroad, including real estate contiguous to railroad right - of - way or station grounds held for reasonable expansion or future development.

Source: SL 1915, ch 100, § 5; RC 1919, § 6600; SL 1923, ch 112; SDC 1939, § 57.1301.
S.D. Codified Laws § 10-21-33 — SD Code / Title 10 / Chapter 21 / Section 10-21-33
Taxes as perpetual lien
Status: in_force

Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state.

Source: SL 1992, ch 80, § 172; SL 2018, ch 63, § 31.
S.D. Codified Laws § 10-46B-1.2 — SD Code / Title 10 / Chapter 46B / Section 10-46B-1.2
Tax paid on cash basis
Status: in_force

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

Source: SL 1990, ch 93, § 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 § 10-46B-1.1 — SD Code / Title 10 / Chapter 46B / Section 10-46B-1.1
Tax measured on accrual basis
Status: in_force

The secretary of revenue shall allow contractors to report and pay contractor's excise tax measured by gross receipts upon an accrual basis if:

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

(2) The contractor's records are kept in a manner which may be audited to determine whether contractor's excise tax and use tax are paid for all realty improvement contracts;

(3) The contractor has made a written request to the secretary of revenue for authority to pay tax on the accrual basis; and

(4) Authority to pay tax on the accrual basis applies only to realty improvement contracts commencing after the authority is granted.

Source: SL 1990, ch 93, § 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 § 10-45-9 — SD Code / Title 10 / Chapter 45 / Section 10-45-9
Constitutional and statutory exemptions from taxation
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property and any product transferred electronically which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution or laws of the State of South Dakota.

Source: SL 1935, ch 205, § 34-a; SDC 1939, § 57.3202 (1); SL 1939, ch 269; SL 2008, ch 51, § 12.
S.D. Codified Laws § 10-46-38 — SD Code / Title 10 / Chapter 46 / Section 10-46-38
Failure to file return as misdemeanor
Status: in_force

Any retailer or other person failing or refusing to furnish any return by this chapter required to be made or failing or refusing to furnish a supplemental return or other data required by the secretary of revenue is guilty of a Class 1 misdemeanor.

Source: SL 1939, ch 276, § 17; SDC Supp 1960, § 57.9946; SL 1981, ch 106, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-25 — SD Code / Title 10 / Chapter 47B / Section 10-47B-25
Remittance of tax on ethyl alcohol and methyl alcohol
Status: in_force

The tax imposed on ethyl alcohol and methyl alcohol by § 10-47B-9.1 and not exempted by § 10-47B-19 shall be remitted by the selling ethanol producer, methanol producer, supplier, importer, or ethanol broker.

Source: SL 1995, ch 71, § 25; SL 2009, ch 55, § 22; SL 2010, ch 66, § 7.
S.D. Codified Laws § 10-56-9 — SD Code / Title 10 / Chapter 56 / Section 10-56-9
Seizure of property--Unencumbered property seized first
Status: in_force

In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the tax from unencumbered property.

Source: SL 1982, ch 107, § 9; SL 2008, ch 37, § 119.
S.D. Codified Laws § 10-6-156 — SD Code / Title 10 / Chapter 6 / Section 10-6-156
Counties not in compliance--Basis of request for and issuance of certificate of compliance
Status: in_force

Any county not in compliance with the provisions of this chapter may request the secretary of revenue to issue a certificate of compliance if significant changes in market conditions occurred during the previous two years or if the county is in the process of a county-wide reappraisal, at least sixty percent of the properties in the county have been reappraised within the previous three years and the reappraisal is scheduled for completion without undue delay. The secretary may issue a certificate of compliance if he determines that the failure to comply with the standards was through no fault of the assessment practices in the county.

Source: SL 1990, ch 71, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-51; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-43-2 — SD Code / Title 10 / Chapter 43 / Section 10-43-2
Tax imposed on financial institutions
Status: in_force

An annual tax is hereby imposed on each financial institution doing business in this state or licensed to do business in this state during any part of its tax year.

Source: SL 1939, ch 263, §§ 3, 4; SDC Supp 1960, §§ 57.30A03, 57.30A04; SDCL § 10-43-3 ; SL 1977, ch 96, § 2; SL 2016, ch 62, § 2.
S.D. Codified Laws § 10-33A-17 — SD Code / Title 10 / Chapter 33A / Section 10-33A-17
Violation of chapter as criminal offense--Classification
Status: in_force

Any person who:

(1) Makes any false or fraudulent return in attempting to defeat or evade the telecommunications gross receipts tax is guilty of a Class 6 felony;

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

(3) Fails to keep the records required by this chapter or refuses to exhibit these records to the department for the purpose of examination is guilty of a Class 1 misdemeanor;

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

(5) Engages in business as a telecommunications company under this chapter without obtaining a telecommunications gross receipts tax license is guilty of a Class 1 misdemeanor;

(6) Engages in business as a telecommunications company under this chapter after the company's telecommunications gross receipts tax license has been revoked or canceled by the secretary is guilty of a Class 6 felony;

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

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

(9) Engages in business as a telecommunications company under this chapter without obtaining a telecommunications gross receipts tax license after having been notified in writing by the secretary that the telecommunications company is subject to the provisions of this chapter is guilty of a Class 6 felony. However, it is not a violation of this subdivision if the telecommunications company providing any telecommunications service files an application for a telecommunications gross receipts tax license and meets all lawful prerequisites for obtaining such license within three days from receipt of written notice from the secretary.

For purposes of this section, the term, person, includes corporate officers, member-managers or managers of limited liability companies, or partners that control, supervise, or are charged with the responsibility of filing tax returns or remitting tax payments pursuant to this chapter.

Source: SL 2003, ch 58, § 17; SL 2004, ch 96, § 6; SL 2009, ch 49, § 9.
S.D. Codified Laws § 10-50D-2 — SD Code / Title 10 / Chapter 50D / Section 10-50D-2
License--Required to distribute--Exemptions--Multiple places of business
Status: in_force

A person, except a licensed distributor or licensed wholesaler under chapter 10-50 , shall secure a license pursuant to this chapter, prior to selling nicotine products in this state for resale. If a person owns or operates more than one place of business selling nicotine products for resale, the person must secure a separate license for each place of business selling nicotine products.

Source: SL 2026, ch 53, § 4.
S.D. Codified Laws § 10-45A-4 — SD Code / Title 10 / Chapter 45A / Section 10-45A-4
Relief limited to one claimant per household--Secretary to resolve disputes
Status: in_force

Only one claimant per household per year shall be entitled to relief under this chapter. When two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be. If they are unable to agree, the matter shall be referred to the secretary of revenue and his decision shall be final.

Source: SL 1974, ch 89, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-52-2.7 — SD Code / Title 10 / Chapter 52 / Section 10-52-2.7
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, § 3; SL 2001, ch 56, § 17.
S.D. Codified Laws § 10-12-31.1 — SD Code / Title 10 / Chapter 12 / Section 10-12-31.1
Adjusting level of assessment for school districts
Status: in_force

Notwithstanding other provision of law, when applying the levies for school purposes, the county director of equalization of each county shall adjust the level of assessment in that district so that the level of assessment as indicated by the most recent assessment to sales ratio as provided for in § 10-11-55 and the most recent agricultural income value as provided for in § 10-6-127 to 10-6-132 , inclusive, in that district are equal to eighty-five percent of market value or agricultural income value. The Department of Revenue shall provide the director of equalization of each county all of the factors of adjustment necessary for the computations required in this section.

Source: SL 1980, ch 77, § 1; SL 1983, ch 73; SL 1984, ch 68; SL 1989, ch 87, § 6; SL 1995, ch 57, § 38; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44, § 14, eff. July 1, 2009; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-35-19.1 — SD Code / Title 10 / Chapter 35 / Section 10-35-19.1
Annual tax on electricity produced by wind farm after March 31, 2015 or by 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 March 31, 2015, shall pay an annual tax of $.00045 per kilowatt hour of electricity produced by the wind farm. Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a solar facility, shall pay an annual tax of $.00090 per kilowatt hour of electricity produced by the solar facility. The owner of a renewable facility subject to the tax shall file a report with the secretary detailing the amount of electricity in kilowatt-hours that was produced by the renewable facility for the previous calendar year. The secretary shall prescribe the form of the report. The tax for the electricity produced in a calendar year shall become due and be payable to the secretary on the first day of February of the following year. 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 2015, ch 66, § 3, eff. Apr. 1, 2015; SL 2016, ch 61, § 4.
S.D. Codified Laws § 10-46A-18.1 — SD Code / Title 10 / Chapter 46A / Section 10-46A-18.1
Exemption of repair shops, locksmiths, and locksmith shops
Status: in_force

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

Source: SL 1998, ch 71, § 1.
S.D. Codified Laws § 10-11-25 — SD Code / Title 10 / Chapter 11 / Section 10-11-25
Composition of county board of equalization--Oath of office--Time, place and duration of meetings
Status: in_force

The county commissioners, or a majority of them, constitute a board for the equalization of the assessment of property. Before entering upon the discharge of their duties, each member of the board shall take an oath to fairly and impartially perform the duties of a member of the board. The board shall meet for the purpose of hearing appeals and equalizing the assessments of property. The board shall meet annually on the second Tuesday in April at the Office of the Auditor. The board shall continue in session and may adjourn from time to time until all properly filed appeals have been determined and equalization is completed. The board may remain in session no longer than three weeks after the second Tuesday in April.

Source: SDC 1939, § 57.0405; SL 1969, ch 262, § 8; SL 1970, ch 70, § 2; SL 1976, ch 91, § 49; SL 1977, ch 86, § 2; SL 1977, ch 89, § 6; SL 1979, ch 66, § 8; SL 1980, ch 78; SL 1981, ch 84; SL 1986, ch 89; SL 1989, ch 87, § 11; SL 1990, ch 77; SL 1993, ch 86, § 15; SL 2000, ch 49, § 1; SL 2008, ch 47, § 1.
S.D. Codified Laws § 10-6-130 — SD Code / Title 10 / Chapter 6 / Section 10-6-130
Soil classification--Land categorization--Director adjustments
Status: in_force

All soils are divided into classes based on soil classification standards developed by the United States Department of Agriculture, Natural Resources Conservation Service. All agricultural land must be categorized as either cropland or noncropland. Soil types with land capability class I, II, and III must be categorized as cropland and soil types with land capability classes V, VI, VII, and VIII must be categorized as noncropland. Soil types with land capability class IV may be categorized by the director of equalization as either cropland or as noncropland. The director of equalization shall notify the department by November first of each year of any changes to the categorization of the land capability class IV soil types. Beginning with the 2023 assessment year, the total acres of class IV soil types classified as noncropland in a county may increase a maximum of twenty percent over the total acres of class IV soil types classified as noncropland in the county in the previous assessment year. The department shall provide each county with soil ratings for all soil types present in the county. The director of equalization shall implement the soil ratings and utilize the ratings as the basis for determining the value of each soil type in the county.

The director may make an adjustment to a parcel pursuant to § 10-6-131 .

Nothing in this section prohibits the department from categorizing soil types with land capability class I, II or III as noncropland if one or more of the adjustment factors contained in § 10-6-131 affects the productivity of the soil type, and the reasonable, probable use of the soil type that is physically practical, appropriately supported, financially feasible, and that results in the highest sustainable use of the land, is not harvesting crops or plants produced.

Source: SL 2008, ch 44, § 9; SDCL § 10-6-33.32; SL 2021, ch 43, § 11; SL 2021, ch 44, §§ 23, 44; SL 2022, ch 28, § 1; SL 2025, ch 45, § 1.
S.D. Codified Laws § 10-1-33 — SD Code / Title 10 / Chapter 1 / Section 10-1-33
Economic and financial information required of individuals, partnerships, associations, and corporations
Status: in_force

The secretary of revenue shall require individuals, partnerships, companies, associations, and corporations to furnish information concerning their capital, bonded and other debts, current assets and liabilities, value of property, earnings, operating and other expenses, taxes, and all other facts that may assist the secretary in ascertaining the value and the relative tax burden borne by all kinds of property in the state.

Source: SDC 1939, § 57.0101 (6); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 17; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-12-28 — SD Code / Title 10 / Chapter 12 / Section 10-12-28
Maximum rate of township levy
Status: in_force

The total rate of the annual tax levy in civil townships may not exceed three dollars per thousand dollars of taxable valuation.

Source: SL 1915, ch 292, § 4; RC 1919, § 6741; SDC 1939, § 57.0513; SL 1989, ch 87, § 3.
S.D. Codified Laws § 10-47B-164.2 — SD Code / Title 10 / Chapter 47B / Section 10-47B-164.2
Promulgation of rules concerning the ethanol infrastructure incentive fund
Status: in_force

The Governor's Office of Economic Development may promulgate rules pursuant to chapter 1-26 concerning the ethanol infrastructure incentive fund as follows:

(1) The submission of grant applications for the ethanol infrastructure incentive fund;

(2) Eligibility criteria for grants from the ethanol infrastructure incentive fund;

(3) Application procedures for grants from the ethanol infrastructure incentive fund;

(4) Criteria for determining which applicants will receive grants from the ethanol infrastructure incentive fund; and

(5) Follow-up reporting to the Governor's Office of Economic Development by grant recipients.

Source: SL 2011, ch 62, § 3.
S.D. Codified Laws § 10-12-43 — SD Code / Title 10 / Chapter 12 / Section 10-12-43
Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election
Status: in_force

The governing body of the school district may raise additional revenues for general fund purposes only, from property tax through the imposition of an excess tax levy. The governing body of a school district may impose the excess tax levy with an affirmative two-thirds vote of the governing body on or before July fifteenth of the year prior to the year the taxes are payable. On any excess tax levy approved after July 1, 2002, the governing body of the taxing district shall specify in the resolution the year or number of years the excess tax levy will be applied.

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

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

(2) Publication shall be made at least twice in the legal newspaper designated pursuant to § 13-8-10 , with no fewer than five days between publication dates, before the opt out takes effect;

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

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

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

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

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

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

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

The opt out decision may be referred to a vote of the people upon a resolution of the governing body of the school district or by a petition signed by at least five percent of the registered voters in the school district and filed with the governing body within twenty days of the first publication of the decision. The referendum election shall be held on or before October first of the year prior to the time the taxes are payable.

Source: SL 1995, ch 57, § 42; SL 1996, ch 69, § 1; SL 1997, ch 54, § 1; SL 2002, ch 53, § 1; SL 2002, ch 54, § 1; SL 2002, ch 55, § 1; SL 2003, ch 272, § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-6-116 — SD Code / Title 10 / Chapter 6 / Section 10-6-116
Agricultural land--Riparian buffer strip described--Additional county board authorization
Status: in_force

Any agricultural land within one hundred twenty feet of:

(1) A lake assigned immersion recreation or limited contact recreational beneficial uses in ARSD 74:51:02:02 and listed in ARSD 74:51:02:04; or

(2) A river or stream assigned any of the warmwater or coldwater fish life propagation beneficial uses in ARSD 74:51:03:02 and listed in ARSD 74:51:03:04 to 74:51:03:27, inclusive;

that meets the requirements of § 10-6-117 is specifically classified for the purpose of taxation as a riparian buffer strip. The riparian buffer strip shall be assessed at fifty percent of its agricultural income value as determined by §§ 10-6-127 to 10-6-133 , inclusive.

In addition, the board of county commissioners may, by resolution, authorize the director of equalization to treat any agricultural land within one hundred twenty feet of a tributary to any lake, river, or stream specified in subdivision (1) and (2) as a riparian buffer strip for the purposes of taxation. The riparian buffer strip shall meet the requirements of § 10-6-117 and shall be assessed at fifty percent of its agricultural income value as determined by §§ 10-6-127 to 10-6-133 , inclusive.

Source: SL 2017, ch 63, § 1; SL 2018, ch 60, § 1; SDCL § 10-6-31.7; SL 2021, ch 44, § 44; SL 2021, ch 46, § 1.
S.D. Codified Laws § 10-46B-1.3 — SD Code / Title 10 / Chapter 46B / Section 10-46B-1.3
Taxes on receipts of worthless accounts
Status: in_force

Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax. If such accounts are thereafter collected by the contractor, the tax shall be paid upon the amount so collected.

Source: SL 1990, ch 93, § 6.
S.D. Codified Laws § 10-23-15 — SD Code / Title 10 / Chapter 23 / Section 10-23-15
Assessment canceled by federal or state government after sale--Refund to purchaser
Status: in_force

If any real property has been assessed and the entry is canceled by the United States government or the state, and the real property has been sold for taxes to a purchaser, the county shall refund to the purchaser, the purchaser's heirs, assigns, or personal representatives, the amount paid on the real property and any subsequent taxes paid to protect the tax certificate, with interest as provided in § 10-23-14 .

Source: SL 1897, ch 28, § 123; RPolC 1903, § 2202; SL 1909, ch 129; RC 1919, § 6793; SL 1925, ch 88; SL 1927, ch 50; SL 1933, ch 196; SDC 1939, § 57.1113; SL 2018, ch 63, § 92.
S.D. Codified Laws § 10-37-9.1 — SD Code / Title 10 / Chapter 37 / Section 10-37-9.1
Determining fair market value of pipeline company property
Status: in_force

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

Source: SL 1996, ch 77, § 10; SL 1997, ch 61, § 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 § 10-45-18 — SD Code / Title 10 / Chapter 45 / Section 10-45-18
Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale
Status: in_force

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

Source: SL 1951, ch 461; SDC Supp 1960, § 57.3202-1; SL 1992, ch 94, § 1.
S.D. Codified Laws § 10-47B-34 — SD Code / Title 10 / Chapter 47B / Section 10-47B-34
Percentage allowed to be retained to off-set administrative expenses of timely reporting
Status: in_force

Any supplier, out-of-state supplier, ethanol producer, or ethanol broker who properly remits tax under this chapter shall be allowed to retain an amount not to exceed two and one-fourth percent of the tax required to be paid on each gallon of fuel to this state. The amount to be retained is to help off-set the administrative expenses of timely reporting and payment of tax.

Source: SL 1995, ch 71, § 34; SL 2010, ch 66, § 8.
S.D. Codified Laws § 10-46B-1.6 — SD Code / Title 10 / Chapter 46B / Section 10-46B-1.6
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
Status: in_force

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

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

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

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

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

Source: SL 2007, ch 65, § 11; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 5.
S.D. Codified Laws § 10-45-2.8 — SD Code / Title 10 / Chapter 45 / Section 10-45-2.8
Retailers that are part of controlled group
Status: in_force

Any retailer that is part of a controlled group as defined in § 10-45-20.3 and that controlled group has a component member that is a retailer engaged in business in this state as described in §§ 10-45-2.5 to 10-45-2.9 , inclusive, shall be presumed to be a retailer engaged in business in this state. This presumption may be rebutted by evidence that during the calendar year at issue the component member that is a retailer engaged in business in this state did not engage in any of the activities described in §§ 10-45-2.5 to 10-45-2.9 , inclusive, on behalf of the retailer. For purposes of this section, the term, component member, means any component member as defined in Section 1563(b) of the Internal Revenue Code as of January 1, 2011.

Source: SL 2011, ch 56, § 4.
S.D. Codified Laws § 10-45-1.7 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.7
Certain nontaxable portions of bundled telecommunications transactions subject to tax
Status: in_force

In the case of a bundled transaction that includes any of the following: telecommunications services, ancillary services, internet access, or audio or video programming services and the charges are attributable to retail sales that are taxable and retail sales that are nontaxable, the portion of the price attributable to the nontaxable retail sales is subject to tax unless the provider can identify by reasonable and verifiable standards such portion from its books and records kept in the regular course of business.

Source: SL 2003, ch 64, § 1; SL 2007, ch 57, § 1.
S.D. Codified Laws § 10-9-13.1 — SD Code / Title 10 / Chapter 9 / Section 10-9-13.1
Time for collection of delinquent tax--Notification and publication--Distress warrant
Status: in_force

The county treasurer shall collect the tax imposed by this chapter upon mobile homes and buildings located on leased sites within sixty days after the notification and publication as provided by §§ 10-22-1 and 10-22-2 that the taxes are delinquent is given to the owner and conditional vendor. However, no distress warrant may be issued unless the owner and conditional vendor received notice of the delinquency at least forty - five days prior to the issuance of the distress warrant.

Source: SL 1968, ch 263, § 4; SL 2000, ch 47, § 1.
S.D. Codified Laws § 10-27-7 — SD Code / Title 10 / Chapter 27 / Section 10-27-7
Judgment directing disposition of deposit--Payments by county directed
Status: in_force

The fund when deposited shall be held by the county treasurer subject to the final judgment of the court in the action or proceeding. In the judgment the court may direct payment from the fund sums it finds to be due to any of the parties involved. If the county involved has been made a party, the court may direct the retention of a sum by the county and also adjudge that the county pay to the parties entitled thereto a sum as the court finds to be due, which sum may not exceed the amount which the county would have originally received from the tax collection or proceeding and at the Category A rate of interest as established in § 54-3-16 thereon from that date. In these cases the amount adjudged to be paid by the county shall be paid immediately unless stayed by appeal and the sum paid shall be charged proportionately to the taxing districts involved.

Source: SDC 1939, § 57.0902; SL 1983, ch 28, § 28; SL 1984, ch 319, § 12.
S.D. Codified Laws § 10-45-29 — SD Code / Title 10 / Chapter 45 / Section 10-45-29
Deduction allowed for sales refunds
Status: in_force

Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax.

Source: SDC 1939, § 57.3310 as amended by SL 1967, ch 329, § 7.
S.D. Codified Laws § 10-1-28.4 — SD Code / Title 10 / Chapter 1 / Section 10-1-28.4
Persons to whom return information may be disclosed--Purposes
Status: in_force

Returns and return information may be disclosed to the following:

(1) The taxpayer who is required to submit the information to the department, or the taxpayer's designee appointed in writing;

(2) Other states, in accordance with agreements executed pursuant to § 10-1-13.1 ;

(3) Any agency, body, commission, or legal representative of the United States charged with the administration of the United States tax laws for the purpose of, and only to the extent necessary in, the administration of such laws;

(4) Officers, employees, or legal representatives of the Department of Revenue, but only to the extent necessary to carry out their official duties;

(5) Officers, employees, or legal representatives of any other state agency or department or political subdivision of the state for a civil or criminal law enforcement activity, if the agency, department, or political subdivision desiring such information has made a written request to the secretary specifying the particular information desired and the law enforcement activity for which the information is sought;

(6) Officers, employees, or legal representatives of the commission on gaming and the lottery commission for the purpose of, and only to the extent necessary for, the administration of chapters 42-7A and 42-7B .

Source: SL 1978, ch 70, § 3; SL 1992, ch 70, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2012, ch 58, § 1.
S.D. Codified Laws § 10-44-9.1 — SD Code / Title 10 / Chapter 44 / Section 10-44-9.1
Determining amount of fire insurance premium tax--Distribution
Status: in_force

On July fifteenth of each year, the secretary of the Department of Labor and Regulation shall determine the amount of fire insurance premium tax collected by the state under the provisions of §§ 10-44-2 and 10-44-9 for the previous calendar year. Ten percent of the tax collected pursuant to § 10-44-9 is hereby annually appropriated to the Department of Public Safety for distribution to the South Dakota Firefighters Association, Incorporated, for training at state and district fire schools. Fifty percent of the amount remaining shall be distributed according to § 10-44-9 .4.

All amounts determined for distribution are hereby appropriated out of the general fund to the Department of Public Safety. Each fire department receiving funds from the fire insurance premium tax shall continue to receive an amount not less than the amount received on July 1, 1989.

Source: SL 1977, ch 98, § 1; SL 1984, ch 30, § 6; SL 1990, ch 84; SL 1994, ch 94, § 1; SL 1995, ch 67; SL 2003, ch 272 (Ex. Ord. 03-1), §§ 20, 121; SL 2006, ch 31, § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 162, eff. Apr. 12, 2011; SL 2021, ch 50, § 1.
S.D. Codified Laws § 10-4-2.6 — SD Code / Title 10 / Chapter 4 / Section 10-4-2.6
Sale of manufactured home or mobile home by licensed dealer--Reporting requirements
Status: in_force

If a manufactured home or mobile home is sold by a licensed manufactured home dealer, the dealer shall complete the manufactured home listing form, as prescribed by the secretary of revenue, and send the completed form to the director of equalization of the county in which the manufactured home was delivered. The form shall be sent within thirty days after the delivery of the manufactured home.

Source: SL 1997, ch 52, § 3; SL 1998, ch 49, § 2; SL 1999, ch 83, §§ 3, 5, 8, 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2015, ch 61, § 2.
S.D. Codified Laws § 10-59-27 — SD Code / Title 10 / Chapter 59 / Section 10-59-27
Reliance on written advice--Inconsistent position by department
Status: in_force

Any taxpayer who has received written advice from the Department of Revenue concerning the taxability of transactions shall be allowed to rely on such advice when filing tax returns. However, the taxpayer shall maintain a copy of the advice in the taxpayer's business records. The department may not maintain a position against a taxpayer which is inconsistent with a prior written opinion issued to the same taxpayer unless rescinded by the department, by a change in statutory law or reported case law, by a change in federal interpretation in cases if the department's written advice was predicated upon a federal interpretation or by a change in material facts or circumstances relating to the taxpayer. For the purposes of this section, written advice includes municipal boundary information, and zip codes and addresses located within municipalities provided by the department.

Source: SL 1990, ch 100, § 3; SL 2002, ch 64, § 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 § 10-47B-104 — SD Code / Title 10 / Chapter 47B / Section 10-47B-104
Monthly report required from exporter
Status: in_force

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed exporter 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-106 , 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, § 104; SL 2013, ch 60, § 13.
S.D. Codified Laws § 10-11-16.1 — SD Code / Title 10 / Chapter 11 / Section 10-11-16.1
Appeals--Notice of decision by local board of equalization
Status: in_force

A local board of equalization shall hear individual valuation, classification, and assessment questions of property owners or taxpayers who have appealed to the local board of equalization, and may make adjustments and corrections in the assessment roll. The board shall notify each appellant of the decision affecting the appellant's property in writing seven days after the adjournment of the local board of equalization.

Source: SL 1993, ch 86, § 8; SL 1996, ch 65, § 2; SL 2002, ch 51, § 2.
S.D. Codified Laws § 10-65-6 — SD Code / Title 10 / Chapter 65 / Section 10-65-6
Sale for resale
Status: in_force

A marketplace seller making a sale through a marketplace provider that is subject to the provisions of this chapter shall consider the sale as a sale for resale.

Source: SL 2018 (SS), ch 3, § 6, eff. Dec. 12, 2018.
S.D. Codified Laws § 10-50E-1 — SD Code / Title 10 / Chapter 50E / Section 10-50E-1
Definitions
Status: in_force

Terms used in this chapter mean:

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

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

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

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

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

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

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

(5) "Nicotine product," an alternative nicotine product, tobacco product, or vapor product;

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

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

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

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

(10) "Vending machine," a device that dispenses nicotine products to an individual for any purpose other than resale. The term does not include a self-service display; and

(11) "Vending machine retailer," a person engaged in the business of selling a nicotine product from vending machines.

Source: SL 2026, ch 54, § 2, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-45C-13 — SD Code / Title 10 / Chapter 45C / Section 10-45C-13
Provisions applicable to taxes due from seller in capacity as seller
Status: in_force

The provisions of § 10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.

Source: SL 2005, ch 81, § 5.
S.D. Codified Laws § 10-12A-9 — SD Code / Title 10 / Chapter 12A / Section 10-12A-9
Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax
Status: in_force

The authority granted by subdivision 10-12A-4(7) is hereby revoked if the South Dakota Supreme Court or the United States Supreme Court rules that the Hayden - Cartwright Act, 4 U.S.C. § 104, authorizes the state to impose state motor fuel taxes on enrolled tribal members on Indian country controlled by the member's tribe.

Source: SL 2003, ch 54, § 10.
S.D. Codified Laws § 10-4-2.4 — SD Code / Title 10 / Chapter 4 / Section 10-4-2.4
Manufactured homes and mobile homes as real property
Status: in_force

Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in § 32-3-1 and mobile homes as defined in § 32-3-1 . This section does not apply to any manufactured home in the inventory of any dealer as defined in § 32-7A-1 .

Source: SL 1997, ch 52, § 1; SL 1998, ch 49, § 1; SL 1999, ch 83, §§ 2, 4, 7, 10; SL 2015, ch 61, § 1; SL 2025, ch 44, § 2.
S.D. Codified Laws § 10-43-50.2 — SD Code / Title 10 / Chapter 43 / Section 10-43-50.2
Supplementary return for taxable income decrease due to federal adjustment--Refund for overpayment
Status: in_force

A taxpayer who has filed a return with the department for a specific tax year and subsequently has a change or correction to the taxpayer's net income, as a result of audit or adjustment by the United States, that decreases the taxpayer's taxable income in this state, may report the change or correction in writing to the secretary. The report shall be in the form of a supplementary return and shall be filed within one hundred twenty days of the final adjustment by the United States. Any refund for overpayment of tax, penalty, or interest shall be made pursuant to §§ 10-59-22 , 10-59-22.1 , 10-59-23 , and 10-59-24 . The provisions of this section apply notwithstanding §§ 10-59-17 and 10-59-19 .

No court has jurisdiction of a suit to recover the taxes, penalties, or interest unless the taxpayer seeking the recovery of the tax complies with the provisions of this section.

Source: SL 2016, ch 63, § 2.
S.D. Codified Laws § 10-3-30 — SD Code / Title 10 / Chapter 3 / Section 10-3-30
Preparation and maintenance of county land valuation map--Contents
Status: in_force

The director of equalization shall prepare and keep available in the director's office a land valuation map of the county. The map shall include the bordering tier of townships of each county adjoining and shall show the true and full value per acre, both with and without improvements, of all lands that lie outside the corporate limits of municipalities. The map shall show the average assessed valuation per acre of real property by taxing districts, excluding the valuation of structures on the real property, and excluding real property located within the corporate limits of municipalities.

Source: SL 1957, ch 477, § 7 (5); SDC Supp 1960, § 57.03A07 (5); SL 2008, ch 37, § 38.
S.D. Codified Laws § 10-18-6 — SD Code / Title 10 / Chapter 18 / Section 10-18-6
Concurrence of municipal governing body required for abatement of tax within municipal corporation
Status: in_force

No tax on property within a municipal corporation shall be abated without the approval of the governing body of said municipal corporation, duly filed with said application.

Source: SL 1919, ch 101; SDC 1939, § 57.0803.
S.D. Codified Laws § 10-9-15.1 — SD Code / Title 10 / Chapter 9 / Section 10-9-15.1
Collection of taxes on mobile homes removed from county
Status: in_force

The county treasurer shall proceed to collect the taxes upon mobile homes assessed for the current year whenever such property is removed or about to be removed from the county or state or when in the opinion of the county treasurer the owner or owners, or person in charge or control of such mobile home performs any act which would have a tendency to hinder, delay or prejudice the collection of such taxes. The county treasurer shall collect such taxes regardless of whether such taxes have been levied or placed upon the duplicate tax list of the county.

Source: SL 1992, ch 80, § 95.
S.D. Codified Laws § 10-56-5 — SD Code / Title 10 / Chapter 56 / Section 10-56-5
Seizure of property--Exempt property
Status: in_force

No property is exempt from seizure except property absolutely exempt from execution under chapters 43-31 and 43-45 .

Source: SL 1982, ch 107, § 5.
S.D. Codified Laws § 10-45-27.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-27.2
Collection allowance credit for collecting sales tax
Status: in_force

Any person required to file a return and remit the tax imposed by chapter 10-45 , who holds a license issued pursuant to chapter 10-45 , who timely files the return due, and who timely remits the tax due, is allowed, as compensation for the expense of collecting and paying the tax, a credit equal to one and one-half percent of the gross amount of the tax due. However, the credit may not exceed seventy dollars per return period.

If a person is required to file a return and to remit tax more than once within a thirty-day period, the collection allowance credit may not exceed seventy dollars for all returns filed and all remittances made within the thirty-day period.

The collection allowance credit authorized by this section only applies to taxes reported on the sales and use tax return, including the taxes imposed by chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-52 , 10-52A , 10-58 , and 10-33A , and §§ 32-5B-20 and 10-62-2 .

The collection allowance credit authorized by this section shall be granted for any return to be filed and for any tax to be remitted after January 1, 2014.

The collection allowance credit authorized by this section shall only be granted to a person who timely files the return due by electronic means and who timely remits the tax due by electronic means.

For any tax collected by the department on behalf of another entity, upon which the collection allowance credit is calculated, the entities shall negotiate in good faith to share in the payment of the collection allowance credit. The department may implement such allocation of collection allowance credit directly or through the adjustment of any administrative fee charged pursuant to § 10-59-52 .

No person that has selected a certified service provider as its agent as set forth in § 10-45C-1 is entitled to the collection allowance credit authorized by this section if the certified service provider receives a monetary allowance as provided by the Streamlined Sales and Use Tax Agreement authorized by chapter 10-45C for performing the retailer's sales and use tax functions in this state.

No collection allowance credit authorized by this section may be granted to any person who has outstanding tax returns due to the department or who has outstanding tax remittances due to the department.

Source: SL 2006, ch 51, § 1; SL 2013, ch 57, § 1.
S.D. Codified Laws § 10-45-100 — SD Code / Title 10 / Chapter 45 / Section 10-45-100
Extension for remitting sales and use tax on manufacturing equipment
Status: in_force

Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, fabricating, or processing business. The extension shall end after six months.

Source: SL 2001, ch 57, § 3.
S.D. Codified Laws § 10-47B-103 — SD Code / Title 10 / Chapter 47B / Section 10-47B-103
Necessary information to be reported by bulk plant operator
Status: in_force

The bulk plant operator shall report pursuant to § 10-47B-101 , if deemed necessary by the secretary:

(1) All motor fuel and special fuel received into storage; and

(2) Copies of all bills - of - lading issued by the bulk plant for motor fuel or special fuel withdrawn from storage into transport trucks or railcars.

Source: SL 1995, ch 71, § 103.
S.D. Codified Laws § 10-4-2.1 — SD Code / Title 10 / Chapter 4 / Section 10-4-2.1
Improvements on leased sites taxed as real property--Collection of delinquent taxes
Status: in_force

Buildings and improvements on leased sites are classified for tax purposes and are taxed as real property. Delinquent taxes on these buildings and improvements shall be collected as provided for the collection of taxes on manufactured homes pursuant to chapter 10-22 .

Source: SL 1978, ch 72, § 4; SL 1982, ch 87; SL 1992, ch 80, § 12.
S.D. Codified Laws § 10-47B-143 — SD Code / Title 10 / Chapter 47B / Section 10-47B-143
Rejection of fraudulent claim
Status: in_force

If upon investigation it is determined that any claim has been fraudulently presented or supported as to any item therein, either by invoices fraudulently made or altered or that any statement in the claim is willfully false in any particular, then the claim may be rejected in its entirety.

Source: SL 1995, ch 71, § 140.
S.D. Codified Laws § 10-13-35.6 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.6
Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies
Status: in_force

Notwithstanding the provisions of § 10-13-35 , if any county has decreased the total amount of revenue payable from taxes on real property since 1998 to comply with the provisions § 7-21-18.1 after receiving federal funds for disaster relief, such county may increase the total amount of revenue payable from taxes on real property in 2004 to any previous amount of revenue payable since 1999. For taxes payable in 2004, the county auditor shall calculate the maximum amount of revenue payable that the county may have requested based on growth and the index factor pursuant to § 10-13-35 and apply such growth and index factor to the previous amount.

Source: SL 2003, ch 56, § 1.
S.D. Codified Laws § 10-50-15 — SD Code / Title 10 / Chapter 50 / Section 10-50-15
Revocation of license or registration--Appeal
Status: in_force

The secretary of revenue may revoke the license of any distributor or wholesaler or the registration of a dealer for failure to comply with any of the provisions of this chapter. Any person aggrieved by the revocation may apply to the secretary for a hearing as provided in § 10-50-46 and may further appeal to the court as provided in § 10-50-49 .

Source: SDC 1939, § 57.3904; SL 1970, ch 78, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 64, § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-115.4 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.4
Monthly report required from ethanol broker
Status: in_force

For the purpose of determining the amount of motor fuel tax due, each ethanol broker 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-115.6 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 2010, ch 66, § 19; SL 2013, ch 60, § 23.
S.D. Codified Laws § 10-52A-2 — SD Code / Title 10 / Chapter 52A / Section 10-52A-2
Additional municipal non-ad valorem tax authorized--Rate--Purpose
Status: in_force

Any municipality may impose an additional municipal non - ad valorem tax at the rate of one percent upon the gross receipts of all leases or rentals of hotel, motel, campsites, or other lodging accommodations within the municipality for periods of less than twenty - eight consecutive days, or sales of alcoholic beverages as defined in § 35-1-1 , or establishments where the public is invited to eat, dine, or purchase and carry out prepared food for immediate consumption, or ticket sales or admissions to places of amusement, athletic, and cultural events, or any combination thereof. The tax shall be levied for the purpose of land acquisition, architectural fees, construction costs, payments for civic center, auditorium, or athletic facility buildings, including the maintenance, staffing, and operations of such facilities and the promotion and advertising of the city, its facilities, attractions, and activities.

Source: SL 2002, ch 68, § 2.
S.D. Codified Laws § 10-33A-7 — SD Code / Title 10 / Chapter 33A / Section 10-33A-7
Companies subject to tax to apply for tax license--Contents
Status: in_force

Any telecommunications company engaging in a business in this state whose gross receipts from telecommunications services are subject to the telecommunications gross receipts tax shall file with the department, an application for a telecommunications gross receipts tax license. An application for a license shall be made upon a form prescribed by the secretary and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business, and such other information as the secretary may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by a member or partner thereof; or in the case of a corporation or a municipality, by an executive officer thereof or some person specifically authorized by the corporation or the municipality to sign the application, to which shall be attached the written evidence of the person's authority.

Source: SL 2003, ch 58, § 7.
S.D. Codified Laws § 10-46-17.4 — SD Code / Title 10 / Chapter 46 / Section 10-46-17.4
Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application
Status: in_force

There is exempted from the provisions of this chapter and from the computation of the tax imposed by it, freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into a foreign trade zone. For the purposes of this section, stocks of merchandise is personal property which is held primarily for sale and not subject to annual depreciation. However, the exemption only applies if written evidence of the contract of sale is retained, and such contract indicates that the merchandise is to be shipped in international commerce to a point outside the United States not to be returned to a point within the United States.

Source: SL 1988, ch 109, § 2; SL 2001, ch 56, § 10; SL 2004, ch 93, § 2.
S.D. Codified Laws § 10-46-26 — SD Code / Title 10 / Chapter 46 / Section 10-46-26
Tax collected as debt of retailer
Status: in_force

The tax required to be collected by any retailer pursuant to §§ 10-46-20 to 10-46-22 , inclusive, and any tax collected by any retailer pursuant to said sections, shall constitute a debt owed by the retailer to this state.

Source: SL 1939, ch 276, § 10; SDC Supp 1960, § 57.4309; SL 1991, ch 107, § 3.
S.D. Codified Laws § 10-26-7 — SD Code / Title 10 / Chapter 26 / Section 10-26-7
Execution of tax deed--Form
Status: in_force

The treasurer shall execute a tax deed to the county of any piece or parcel or lot of land and shall include in the deed any number of descriptions, which may be substantially in the following form:

"I, __________, treasurer of the county of __________ do hereby certify that pursuant to chapter 10-26 of the South Dakota Codified Laws in proceedings to enforce the payment of taxes delinquent upon real estate for six years or more, in the county of __________, I did on or before the tenth day of September __________, file in my office and in the office of the county auditor, a list of all taxes upon all real property which appear from the tax records to be delinquent, in the office of the county treasurer in said county.

"And it appearing that such real property has not been redeemed; that notice of right to redeem has been given as required by law; that sixty days have expired since the completed service of such notice; that such real property was charged on the tax list, and that the same was legally advertised.

"NOW, THEREFORE, THIS INDENTURE made this __________ day of __________, _______, by __________, treasurer of said county, party of the first part, and the said __________ county, party of the second part, I do, therefore, pursuant to the statute in such cases made and provided, convey the said piece, parcel or lot or pieces, parcels or lots of land in fee simple to __________ county as provided by said chapter 10-26 of the South Dakota Compiled Laws of 1967, described as follows, to wit: to have and to hold the said mentioned tract or parcel of land, with the appurtenances thereto belonging, to __________ county, the said party of the second part, and its assigns forever, in as full and ample manner as the said treasurer of said county is empowered by law to convey the same.

"In Testimony Whereof, the said _______________ treasurer of the said county of _______________ has hereunto set his hand and seal on the day and year aforesaid.

"On this __________ day of __________, in the year __________, before me personally appeared __________ county treasurer of the said county of __________ known to me to be the person who is described in and who executed the within instrument and acknowledged to me that he executed the same.

"I hereby certify that the within instrument was filed in this office for record on the __________ day of __________ A. D., __________ at __________ o'clock ______m., and recorded in Volume __________ of __________ on page __________.

Source: SL 1953, ch 479, § 3; SL 1966, ch 257, § 3; SL 1982, ch 28, § 7; SL 2008, ch 37, § 85.
S.D. Codified Laws § 10-37-4 — SD Code / Title 10 / Chapter 37 / Section 10-37-4
Statement required annually as to real estate owned or used
Status: in_force

Every pipeline company required by law to report to the Department of Revenue under the provisions of this chapter shall, on or before April fifteenth in each year make to the Department of Revenue, a detailed statement showing the amount of real estate owned or used by it on December thirty-first next preceding for pipeline purposes, the county in which said real estate is situated, including the rights-of-way, pumping or station grounds, buildings, storage or tank yards, equipment grounds for any and all purposes, with the estimated actual value thereof, in such manner as may be required by the secretary of revenue.

Source: SL 1947, ch 413, § 4; SDC Supp 1960, § 57.19A04; 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 § 10-56-12 — SD Code / Title 10 / Chapter 56 / Section 10-56-12
Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers
Status: in_force

The sheriff shall, without delay, fix a time and place for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The place may be at any public place in the county or where the property is located if the property cannot be conveniently moved. Notice of the sale shall be given by posting the notice in three public places in the county, at least ten days before the date of the sale. The notice shall state the time and place of the sale, the name of the person against whom the distress warrant was issued, a description of the property, and the amount of the tax claim. The notice shall identify the particular taxes for which the sale is to be made and shall refer to the warrant under which the sale is to be held. Copies of the notice shall also be mailed to all encumbrancers of record at their addresses shown in the encumbrances. If no address appears in the encumbrances, mailing the notice is not required. The failure to mail notice does not invalidate the sale, but the encumbrancer has recourse against the sheriff for any damage the encumbrancer may show.

Source: SL 1982, ch 107, § 12; SL 2008, ch 37, § 121.
S.D. Codified Laws § 10-45-25 — SD Code / Title 10 / Chapter 45 / Section 10-45-25
Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked
Status: in_force

The secretary of revenue shall grant and issue to each applicant a permit for each place of business within the state, unless a statewide permit is granted. If a statewide permit is granted, the secretary of revenue shall issue a copy of the statewide permit for each place of business within the state. A permit is not assignable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The permit shall at all times be conspicuously displayed at the place for which issued. Each permit is valid and effective without further payment of fees until canceled or revoked.

Source: SDC 1939, § 57.3301; SL 1967, ch 329, § 1; SL 1972, ch 66, § 2; SL 2000, ch 61, § 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 § 10-13-40 — SD Code / Title 10 / Chapter 13 / Section 10-13-40
Eligibility for owner-occupied classification
Status: in_force

To be eligible for a property classification pursuant to § 10-13-39 , the owner of each owner-occupied dwelling, as defined in § 10-13-39 , shall submit a certificate to the county director of equalization stating such person is the owner and occupant of the dwelling as of the assessment date pursuant to § 10-6-105 and that the dwelling is the owner's principal place of residence as defined in § 12-1-4 . If the owner occupies two or more dwellings during an assessment year, the owner shall provide the location of any other dwellings that the owner occupies when submitting the certificate. The director of equalization may request additional documentation from the owner when making the determination of eligibility. If any person submits information to the director of equalization contesting the eligibility of a dwelling to be classified as an owner-occupied single-family dwelling, the director of equalization shall review the classification and make a determination of eligibility. The owner shall state on the certificate the portion of the dwelling so occupied by the owner if it is less than fifty percent of the dwelling or if the dwelling is a duplex, triplex, or fourplex. The owner-occupant shall submit the certificate by March fifteenth. The owner of each manufactured or mobile home as defined in § 32-3-1 , shall submit a certificate to the county director of equalization stating such person is the owner and occupant of the dwelling as of the assessment date. The owner-occupant of each manufactured or mobile home shall submit the certificate during the time of registration pursuant to §§ 10-9-3 to 10-9-4 , inclusive. If the owner-occupant of a manufactured or mobile home fails to submit the certificate by the date or time frame required pursuant to §§ 10-9-3 to 10-9-4 , inclusive, it does not affect the eligibility of the property to be classified as an owner-occupied dwelling. The owner-occupant shall sign the certificate under penalty of perjury. If the director of equalization classifies the property, mobile home, or manufactured home as owner-occupied single-family dwelling, it shall retain the classification until such time as the property ownership is transferred or the property has a change in use. The new owner-occupant of transferred property which is already classified as owner-occupied may meet the requirements of this section by completing and filing the certificate of value required pursuant to § 7-9-7 at the time of the transfer of the property. If the legal description of property is changed or amended and the owner continues to reside in the dwelling that is classified as a owner-occupied single-family dwelling, the owner shall retain the owner-occupied single-family dwelling classification. The Department of Revenue shall prescribe the form of the certificate and the certificate of value required pursuant to § 7-9-7 . Appeals regarding the owner-occupied classification shall be made directly to the county board of equalization pursuant to § 10-11-23 .

Source: SL 1995, ch 57, § 18; SL 1996, ch 73, § 2; SL 1997, ch 56, § 2; SL 1998, ch 60, § 1; SL 1999, ch 50, § 1; SL 2000, ch 51, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 62, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-11-11 — SD Code / Title 10 / Chapter 11 / Section 10-11-11
Change of assessment and tax lists to add omitted property discovered by treasurer
Status: in_force

When the county treasurer, after the tax list is committed to him, shall ascertain that any land or other property is omitted, he shall report the fact to the county auditor, who, upon being satisfied thereof, shall enter the same upon his assessment list and assess the value, and the treasurer shall enter it upon the tax list and collect the tax as in other cases.

Source: SL 1897, ch 28, § 96; RPolC 1903, § 2159; RC 1919, § 6771; SL 1921, ch 126, § 1; SDC 1939, § 57.1002.
S.D. Codified Laws § 10-33-27 — SD Code / Title 10 / Chapter 33 / Section 10-33-27
Penalties for delinquency or failure to report--Collection by distress and sale
Status: in_force

If the tax levied under § 10-33-21 is not paid on the due date a penalty of up to five percent of the amount of the tax may be imposed for each month of delinquency, and if any telephone company fails to report its gross receipts to the secretary of revenue, the company may be penalized up to twenty-five percent of the tax due. 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 now provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22 . The tax levied under § 10-33-21 shall be administered pursuant to chapter 10-59 , unless a contrary provision in this chapter applies.

Source: SL 1955, ch 423, § 4; SDC Supp 1960, § 57.1811; SL 1965, ch 287, § 5; SL 1992, ch 80, § 205; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 89, § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-99 — SD Code / Title 10 / Chapter 50 / Section 10-50-99
Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited
Status: in_force

No person who is engaged in the business of selling or distributing cigarettes or tobacco products may ship or transport, or cause to be shipped or transported, cigarettes or tobacco products to any consumer in the state. This section applies regardless of whether the person engaged in the business of selling or distributing cigarettes or tobacco products is located within or without the state.

Source: SL 2009, ch 58, § 8.
S.D. Codified Laws § 10-18A-13 — SD Code / Title 10 / Chapter 18A / Section 10-18A-13
10-18A-13. 10-18A-13.Hearing on denial of claim--Time for demand
Status: in_force

Any person aggrieved by the denial by the secretary of revenue in whole or in part of reduction claimed under this chapter, may within thirty days after receiving notice of such denial, demand and shall be entitled to a hearing, upon notice, before the secretary on the question.
S.D. Codified Laws § 10-47B-57 — SD Code / Title 10 / Chapter 47B / Section 10-47B-57
Application for out-of-state supplier's license
Status: in_force

Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of an out - of - state supplier may obtain an out - of - state supplier's license. Application for or possession of an out - of - state supplier's license is voluntary. However, application for the license constitutes a surrender of jurisdiction to this state and its courts for purposes of the collection and administration of the fuel excise tax imposed by this chapter.

Source: SL 1995, ch 71, § 57.
S.D. Codified Laws § 10-50-64 — SD Code / Title 10 / Chapter 50 / Section 10-50-64
Voluntary regulation of use of tobacco products
Status: in_force

The Legislature is the exclusive regulator of all matters relating to the use of tobacco products. Nothing prohibits a person or a public entity from voluntarily regulating the use of tobacco products on the person's or entity's property.

Source: SL 1995, ch 72, § 15.
S.D. Codified Laws § 10-35-1.6 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.6
Amount of tax exemption during construction of qualifying power generation facility
Status: in_force

During the construction period of a qualifying power generation facility, the exemption provided in § 10-35-1.5 shall be as follows:

(1) For the first legal assessment date after the construction date of the power generation facility, as provided in § 10-35-9 , upon all value in excess of ten percent of the amount provided in § 10-35-1.5 ;

(2) For the second legal assessment date after the construction date of the power generation facility, as provided in § 10-35-9 , upon all value in excess of twenty percent of the amount provided in § 10-35-1.5 ; and

(3) For the third and subsequent legal assessment dates after the construction date of the power generation facility, as provided in § 10-35-9 , upon all value in excess of thirty percent of the amount provided in § 10-35-1.5 .

Source: SL 2005, ch 66, § 4.
S.D. Codified Laws § 10-50-52 — SD Code / Title 10 / Chapter 50 / Section 10-50-52
Proceeds of tax--Distribution
Status: in_force

The first thirty million dollars in revenue collected annually pursuant to this chapter must be deposited in the general fund. The next two million dollars in excess of thirty million dollars collected annually must be deposited in the tobacco prevention and reduction trust fund and must be used to implement the tobacco prevention and reduction program. All revenue collected annually pursuant to this chapter in excess of thirty-two million dollars must be deposited in the general fund.

Source: SDC 1939, § 57.3918; SL 1959, ch 442, § 2; SL 1965, ch 293, § 3; SL 1969, ch 271, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; Initiated Measure 2, approved Nov. 7, 2006, eff. Jan. 1, 2007; SL 2007, ch 27, § 3; SL 2015, ch 39, § 6; SL 2025, ch 52, § 1.
S.D. Codified Laws § 10-4-19.1 — SD Code / Title 10 / Chapter 4 / Section 10-4-19.1
Time of determination of exempt status--Apportionment when property transferred to exempt entity
Status: in_force

Any exemption from ad valorem taxation in this state as provided by this chapter on account of the use or ownership of real property on the part of any governmental or private entity shall be determined with respect to the ownership and use of such property on the legal assessment day regardless of after acquired or disposed of property, except as provided in § 10-4-19.2 . However, any person, firm, or corporation, owning or controlling any property transferred to any entity exempt from taxation as provided in this chapter shall be liable for the payment of all taxes based on an assessment during the year of transfer, proportionate to the length of time such nonexempt person, firm, or corporation owned such property, and until the date on which such tax - exempt entity is legally entitled to and has acquired actual possession of such property and is making use of the same for the purposes of the tax - exempt entity. Such transferred property may not be taxed for any month in the taxable year in which such property is in the legal possession of any such tax - exempt entity for more than sixteen days.

Source: SL 1970, ch 68; SL 1985, ch 69, § 1; SL 1992, ch 80, § 15.
S.D. Codified Laws § 10-47B-182 — SD Code / Title 10 / Chapter 47B / Section 10-47B-182
Civil penalty for failure to issue required documents--Request for hearing
Status: in_force

Any person who fails to issue a document pursuant to the provisions of §§ 10-47B-43 , 10-47B-45 , 10-47B-49 , and 10-47B-50 or who fails to provide all of the information set forth by §§ 10-47B-53 to 10-47B-55 , inclusive, is subject to a civil penalty of one thousand dollars per document. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with § 10-59-9 .

Source: SL 1995, ch 71, § 179; SL 1999, ch 58, § 46.
S.D. Codified Laws § 10-18A-2 — SD Code / Title 10 / Chapter 18A / Section 10-18A-2
10-18A-2. 10-18A-2.Refund of taxes paid on single family dwelling--Conditions
Status: in_force

Any person making application under the provisions of this chapter shall be entitled to a refund of the real property taxes due or paid on his single - family dwelling according to the schedule provided in §§ 10-18A-5 and 10-18A-6 , provided the following conditions are met:

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

(2) The person claiming refund shall have owned, either in fee or by contract purchase, the real property for which the refund is claimed for at least three years or have been resident of the State of South Dakota for at least five years if not qualified under the three years' ownership limitation;

(3) A claim for refund can only be made for a single - family dwelling as defined in subdivision § 10-18A-1(8).
S.D. Codified Laws § 10-47B-106 — SD Code / Title 10 / Chapter 47B / Section 10-47B-106
Necessary information reported by exporter
Status: in_force

The exporter report required pursuant to § 10-47B-104 shall contain the following information, if deemed necessary by the secretary:

(1) The motor fuel and special fuel loaded in South Dakota from a location other than a terminal for delivery outside of this state;

(2) The motor fuel and special fuel acquired from a supplier at a terminal in this state and delivered into another state or country;

(3) The name, address, and federal employer identification or social security number of the receiver of the exported special fuel. If the fuel is delivered to an end consumer, only the name and address is required;

(4) Motor fuel and special fuel that a terminal operator in this state issued a bill - of - lading indicating a state other than South Dakota as the destination state which was later diverted to and off - loaded in South Dakota; and

(5) Motor fuel and special fuel that a terminal operator in this state issued a bill - of - lading indicating South Dakota as the destination state which was later diverted to another state for off - loading.

Source: SL 1995, ch 71, § 106.
S.D. Codified Laws § 10-59-52 — SD Code / Title 10 / Chapter 59 / Section 10-59-52
Fee for collecting tax on behalf of another entity
Status: in_force

For any tax collected by the department on behalf of another entity, the department may charge the entity an administrative fee for collecting the tax.

Source: SL 2013, ch 57, § 3.
S.D. Codified Laws § 10-1-31 — SD Code / Title 10 / Chapter 1 / Section 10-1-31
Direction of proceedings for violation of tax laws--Removal of tax officials from office
Status: in_force

The secretary of revenue shall direct any proceedings, actions, and prosecutions to be instituted to enforce the laws relating to penalties, liabilities, and punishment of public officers and officers and agents of corporations for failure or neglect to comply with the provisions of the laws of this state governing the assessment and taxation of property. The secretary shall cause complaints to be made to the proper authority against directors of equalization, members of boards of review, members of boards of equalization, or other assessing and taxing officers for their removal from office for official misconduct or neglect of duty.

Source: SDC 1939, § 57.0101 (3); SL 1989, ch 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 15; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46E-5 — SD Code / Title 10 / Chapter 46E / Section 10-46E-5
Farm machinery, attachment units, and irrigation equipment sold at public auction
Status: in_force

Farm machinery, attachment units, and irrigation equipment, other than replacement parts, sold at public auction shall be taxed pursuant to § 10-46E-1 without regard to its intended use.

Source: SL 2006, ch 58, § 5, eff. Apr. 1, 2006; SL 2015, ch 67, § 5.
S.D. Codified Laws § 10-38-16 — SD Code / Title 10 / Chapter 38 / Section 10-38-16
Notice to taxpayer of time and place of reassessment
Status: in_force

Before making such reassessment and revaluation, the secretary of revenue shall give notice to the person or company making a return of property, by registered or certified mail, that he intends to reassess and revalue the property of such person or company and the time and place at which such reassessment and revaluation will be made, which date shall be not less than ten days from the date of mailing such notice.

Source: SL 1939, ch 281, § 3; SDC Supp 1960, § 57.2709; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-44-9.5 — SD Code / Title 10 / Chapter 44 / Section 10-44-9.5
Allocation to fire departments serving county--Amount
Status: in_force

Upon receipt of the funds as provided in § 10-44-9.4 each county auditor shall determine the amount to be received by each certified fire department servicing the county, including those domiciled outside the county. All the funds received shall be divided one-half in the same ratio as the assessed valuation of all property within the service area of the department to the assessed valuation of all property within the service areas of all fire departments within the county, and one-half in the same ratio as the population of the area serviced by the department to the population within the service areas of all fire departments within the county. The county auditor 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.

Source: SL 1977, ch 98, § 5; SL 1984, ch 30, § 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 § 10-11-16 — SD Code / Title 10 / Chapter 11 / Section 10-11-16
Appeal to local board of equalization--Notice of appeal
Status: in_force

Any property owner or taxpayer of a township or municipality, as an individual or through an attorney or agent, feeling aggrieved by anything in the assessment roll may appeal to the local board of equalization for the correction of alleged errors in the listing or valuation of the person's property. Any lessee responsible for payment of taxes pursuant to the provisions of a lease shall be considered the taxpayer and may appeal anything in the assessment roll for the correction of alleged errors in the listing or valuation of the leased property. An appeal to the local board of equalization shall be perfected by mailing or by filing a notice of appeal with the clerk of the local board of equalization. If perfected by mailing, the postmark shall be conclusive evidence regarding the timeliness of the appeal. The clerk of the local board of equalization shall be notified of the appeal no later than the Thursday preceding the third Monday in March. An appeal to the local board shall encompass the aggregate valuation of the property being appealed or the property classification.

Source: SDC 1939 § 57.0401; SL 1949, ch 408, § 1; SL 1951, ch 437; SL 1953, ch 459; SL 1990, ch 76; SL 1991, ch 85; SL 1993, ch 86, § 7; SL 1996, ch 65, § 1; SL 2002, ch 51, § 1.
S.D. Codified Laws § 10-11-26.1 — SD Code / Title 10 / Chapter 11 / Section 10-11-26.1
Notice of decision by county board of equalization--Publication of minutes
Status: in_force

The county board of equalization shall give written notice of its decision to be postmarked on or before the Friday following its adjournment to each person owning property on which action was taken and to the clerk of the affected local board of equalization. In addition, the county shall publish the minutes in a legal newspaper of the county in the same manner as other proceedings of the board of county commissioners are published as provided in § 10-11-40 .

Source: SL 1993, ch 86, § 17; SL 1996, ch 67; SL 2005, ch 59, § 1.
S.D. Codified Laws § 10-59-49 — SD Code / Title 10 / Chapter 59 / Section 10-59-49
Publication of list of delinquent taxpayers
Status: in_force

The list described in § 10-59-46 shall be available for public inspection at the Department of Revenue and shall be published on the internet on a web site maintained by the department.

Source: SL 2012, ch 75, § 4.
S.D. Codified Laws § 10-39A-10 — SD Code / Title 10 / Chapter 39A / Section 10-39A-10
County trust and agency account--Purposes for which proceeds used by counties
Status: in_force

Upon receipt of any funds paid to a county under the provisions of this chapter, the county treasurer shall deposit the funds in a trust and agency account. The county auditor shall at the direction of the board of county commissioners, allocate the funds to be distributed by the county treasurer for school and road purposes to offset social, economic, or physical impacts, either direct or indirect, resulting from energy development or production in the county.

Source: SL 1978, ch 81, § 14; SL 1979, ch 77, § 3.
S.D. Codified Laws § 10-52A-1.4 — SD Code / Title 10 / Chapter 52A / Section 10-52A-1.4
Gross receipts excludes tax imposed by chapters10-45,10-45D,10-52, and10-52A
Status: in_force

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

Source: SL 2013, ch 56, § 4.
S.D. Codified Laws § 10-38-21 — SD Code / Title 10 / Chapter 38 / Section 10-38-21
Repeated reassessments
Status: in_force

The power to reassess and to reascertain and redetermine the value of property and the taxes due thereon may be exercised as provided for in §§ 10-38-14 to 10-38-20 , inclusive, as often as may be necessary until the amount of taxes legally due from any such person or company or upon his or its property for any year has been finally and definitely determined.

Source: SL 1939, ch 281, § 8; SDC Supp 1960, § 57.0214.
S.D. Codified Laws § 10-45D-7 — SD Code / Title 10 / Chapter 45D / Section 10-45D-7
Spectator events
Status: in_force

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

Source: SL 2002, ch 63, § 7; SL 2008, ch 51, § 65.
S.D. Codified Laws § 10-38-1 — SD Code / Title 10 / Chapter 38 / Section 10-38-1
Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer
Status: in_force

All utilities assessed by the Department of Revenue shall have an opportunity for a hearing before the department during the months of June and July, for the purpose of determining the fair market value of the utilities or of obtaining additional information or of making corrections on the reports of utilities as previously submitted. The hearings prescribed by this section shall be held upon ten days' notice to the utility concerned and subsequent to the hearing the Department of Revenue shall notify the company, in writing, of the amount of its taxable gross receipts or fair market value for the year.

Source: SL 1963, ch 295, § 2; SL 1997, ch 61, § 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 § 10-59-8 — SD Code / Title 10 / Chapter 59 / Section 10-59-8
Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing
Status: in_force

If the secretary determines that any taxpayer owes tax, penalty, or interest, the secretary shall issue a certificate of assessment and mail a copy of the certificate to the last known address of the taxpayer by certified mail. The certificate of assessment shall be deemed prima facie correct. Any taxpayer against whom an assessment is made shall either pay the amount of the assessment or make arrangements agreeable to the secretary to pay the assessment plus additional interest required by § 10-59-6 within sixty days from the date of the certificate or request a hearing pursuant to the provisions of § 10-59-9 .

Source: SL 1986, ch 111, § 8; SL 1988, ch 125; SL 2008, ch 58, § 2.
S.D. Codified Laws § 10-55A-8 — SD Code / Title 10 / Chapter 55A / Section 10-55A-8
Interest on recovery credit or refund
Status: in_force

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

Source: SL 1982, ch 99, § 8.
S.D. Codified Laws § 10-6-128 — SD Code / Title 10 / Chapter 6 / Section 10-6-128
Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required
Status: in_force

The secretary of the department may contract with one or more qualified entities for the purpose of creating or maintaining a database to determine the agricultural income value of agricultural land by county, consisting of eight consecutive years of cropland data and noncropland data. The data for the year representing the highest agricultural income value among the eight years and the year representing the lowest agricultural income value among the eight years must be discarded from the database and the remaining six years averaged for valuation purposes. For each assessment year, the first year of the eight-year data period is nine years prior to the assessment year.

The cropland data must include acres planted, acres harvested, yield per acre, and statewide crop prices. The noncropland data must include cash rents and statewide calf prices. The noncropland data may also include rangeland and pastureland animal unit months per acre, rangeland and pastureland acres, and grazing season data.

A qualified entity contracting with the secretary of the department pursuant to this section shall provide the data for each county to the secretary by June first of each year.

For purposes of this section, a qualified entity is a federal or state agency, instrumentality, institution of higher learning, other federal or state authority, or private entity with expertise in researching or evaluating land production capacity.

On or before March first of each year, the department shall provide a report to the Taxation Committees in the Senate and the House of Representatives on the data compiled pursuant to this section.

Source: SL 2008, ch 44, § 6; SL 2009, ch 40, § 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 49, § 1; SL 2020, ch 37, § 1; SDCL § 10-6-33.29; SL 2021, ch 44, § 44; SL 2026, ch 41, § 2.
S.D. Codified Laws § 10-4-8.1 — SD Code / Title 10 / Chapter 4 / Section 10-4-8.1
Local industrial development corporation property exempt--Limitations
Status: in_force

Two million five hundred thousand dollars of the full and true value of the total amount of real property or portion of real property owned by a local industrial development corporation, defined pursuant to § 5-14-23 , is exempt from property taxation. The full and true value of the real property that is in excess of two million five hundred thousand dollars shall be taxed as other real property of the same class is taxed. No real property which is leased to an entity not otherwise exempt from property taxes, pursuant to chapter 10-4 , may receive a property tax exemption pursuant to this section. No real property located in a tax increment financing district, created pursuant to chapter 11-9 , may receive a property tax exemption pursuant to this section.

Source: SL 2006, ch 36, § 1; SL 2016, ch 56, § 1; SL 2018, ch 70, § 48; SL 2023, ch 27, § 1.
S.D. Codified Laws § 10-39A-3.1 — SD Code / Title 10 / Chapter 39A / Section 10-39A-3.1
Point of imposition of severance tax
Status: in_force

An energy mineral is subject to the severance tax when it is sold or consumed, whichever occurs first.

Source: SL 1978, ch 81, § 7; SL 1991, ch 93.
S.D. Codified Laws § 10-33-22 — SD Code / Title 10 / Chapter 33 / Section 10-33-22
Definition of company
Status: in_force

The term, company, means any person, corporation, cooperative, association, or other entity providing telephone and exchange service, rental and toll service.

Source: SL 1955, ch 423, § 1; SDC Supp 1960, § 57.1808; SL 1965, ch 287, § 2; SL 2004, ch 89, § 2.
S.D. Codified Laws § 10-47B-97 — SD Code / Title 10 / Chapter 47B / Section 10-47B-97
Necessary information reported by importer
Status: in_force

The importer shall report pursuant to § 10-47B-95 , if deemed necessary by the secretary:

(1) All motor fuel and special fuel acquired from an out - of - state supplier imported into South Dakota for which the terminal operator has issued a bill - of - lading indicating South Dakota as the destination state;

(2) The out - of - state supplier's license number if acquired from an out - of - state supplier; and

(3) A schedule of all imports delivered into this state including the names and addresses of all customers or off - loading locations.

Source: SL 1995, ch 71, § 97.
S.D. Codified Laws § 10-47B-167 — SD Code / Title 10 / Chapter 47B / Section 10-47B-167
Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions
Status: in_force

A licensed liquid petroleum gas vendor may sell liquefied petroleum gas exempt from the fuel tax imposed by this chapter, to a licensed liquid petroleum gas user or to a purchaser who owns a motor vehicle propelled by liquefied petroleum gas if the vendor delivers the gas into a bulk storage tank which has no liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle. The vendor shall certify that the vendor has inspected the bulk storage tank and that no liquid transfer line existed on the tank at the time of inspection. A purchaser shall obtain a propane user license before receiving liquefied petroleum gas into a bulk storage tank which has a liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle.

Source: SL 1995, ch 71, § 164; SL 1999, ch 58, § 45.
S.D. Codified Laws § 10-45-4.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-4.2
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, § 1.
S.D. Codified Laws § 10-6B-7 — SD Code / Title 10 / Chapter 6B / Section 10-6B-7
Amount of reduction of real property taxes due for a multiple-member household
Status: in_force

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

The reduction of real

If household income is

property taxes due

at least:

but less than

shall be

$ 0

18,500

100%

18,500

19,500

75%

19,500

21,000

50%

21,000

22,000

25%

22,000

0%

Source: SL 1987, ch 86, § 7; SL 1988, ch 96, § 7; SL 2023, ch 29, § 16.
S.D. Codified Laws § 10-47B-12 — SD Code / Title 10 / Chapter 47B / Section 10-47B-12
Excise tax on liquid petroleum gas in tank of vehicle used on public roads
Status: in_force

A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4 .

Source: SL 1995, ch 71, § 12; SL 2009, ch 55, § 20.
S.D. Codified Laws § 10-6C-7 — SD Code / Title 10 / Chapter 6C / Section 10-6C-7
10-6C-7. 10-6C-7.Recipient of other property tax relief ineligible
Status: in_force

A person is not eligible for a refund of property taxes pursuant to chapter 10-18A if the person receives property tax relief pursuant to this chapter.
S.D. Codified Laws § 10-46B-11.1 — SD Code / Title 10 / Chapter 46B / Section 10-46B-11.1
Violation of chapter as criminal offense--Classification
Status: in_force

Any person who:

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

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

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

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

(5) Engages in business under this chapter without obtaining a contractor's excise tax license is guilty of a Class 1 misdemeanor;

(6) Engages in business under this chapter after the person's contractor's excise tax license has been revoked by the secretary of revenue is guilty of a Class 6 felony;

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

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

For purposes of this section, the term, person, includes corporate officers, member-managers or managers of limited liability companies, or partners that control, supervise, or are charged with the responsibility of filing tax returns or remitting tax payments pursuant to § 10-46B-11 .

Source: SL 1988, ch 121, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 96, § 4; SL 2009, ch 49, § 7; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-17-7 — SD Code / Title 10 / Chapter 17 / Section 10-17-7
Preparation of tax list--Notation as to real property sold for taxes
Status: in_force

The county auditor shall prepare the tax list on or before the first day of January following the date of the levy for the current year, and the county treasurer shall immediately upon receipt of such tax lists, specify the years for which any of the real property described therein has been sold for taxes and not redeemed.

Source: SL 1897, ch 28, § 74; RPolC 1903, § 2143; SL 1917, ch 132, § 1; RC 1919, § 6755; SDC 1939, § 57.0603; SL 1987, ch 64, § 2; SL 1995, ch 61, § 4; SL 1996, ch 75.
S.D. Codified Laws § 10-46-9.5 — SD Code / Title 10 / Chapter 46 / Section 10-46-9.5
Exemption of certain sales commissions
Status: in_force

Unless otherwise specifically subject to tax, the gross receipts resulting from fees or commissions received for rendering a service which provides for the sale of tangible personal property, any product transferred electronically, or services is exempt from the tax imposed by this chapter.

Source: SL 1988, ch 113, § 2; SL 2008, ch 51, § 47.
S.D. Codified Laws § 10-6-127 — SD Code / Title 10 / Chapter 6 / Section 10-6-127
Agricultural land to be assessed based on agricultural income value
Status: in_force

Notwithstanding the provisions of § 10-6-119 , beginning on July 1, 2009, agricultural land shall be assessed based on its agricultural income value on a per acre basis. The agricultural income value of agricultural land shall be determined on the basis of productivity and the annual earnings capacity of the agricultural land. The productivity of agricultural land and its annual earning capacity shall be based on data collected and analyzed pursuant to this section and §§ 10-6-128 to 10-6-132 , inclusive.

Agricultural income value is defined as the capitalized annual earning capacity on a per acre basis which has been adjusted by an amount that reflects the landowner's share of the gross return. The capacity of cropland to produce agricultural products shall be based on the income from crops or plants produced on the land. The capacity of noncropland to produce agricultural products shall be based on cash rents or the animal unit carrying capacity of the land, or a combination of both. For the purpose of this section, annual earning capacity for:

(1) Cropland is thirty-five percent of the annual gross return to the land; and

(2) Noncropland is one hundred percent of the annual gross return to the land based on cash rent for noncropland.

The annual earning capacity shall be capitalized at a rate of six and six-tenths percent to determine the agricultural income value.

Source: SL 2008, ch 44, § 5; SL 2009, ch 40, § 1; SDCL § 10-6-33.28; SL 2021, ch 44, § 44.
S.D. Codified Laws § 10-39-48 — SD Code / Title 10 / Chapter 39 / Section 10-39-48
Failure to file statements as misdemeanor--Determination of tax
Status: in_force

Every person severing precious metals in this state who fails to file the required statements with the Department of Revenue is guilty of a Class 1 misdemeanor. If any person fails to file required statements, the secretary of revenue may determine the value of the precious metals severed and the amount of tax due.

Source: SL 1981, ch 95, § 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 § 10-39-50 — SD Code / Title 10 / Chapter 39 / Section 10-39-50
Access to taxpayer's records--Violation as misdemeanor
Status: in_force

Any person owning a precious metal mine or severing precious metals shall, on demand by the secretary of revenue, make available all books, records, inventories, correspondence, and memoranda relating to the severing of precious metals. Any person violating the provisions of this section is guilty of a Class 2 misdemeanor.

Source: SL 1981, ch 95, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-56-19 — SD Code / Title 10 / Chapter 56 / Section 10-56-19
Amount collected turned over to county treasurer
Status: in_force

At the time of making each return, the sheriff shall turn over to the county treasurer the full amount collected together with his duplicate receipt and shall receive a receipt from the treasurer for the same.

Source: SL 1982, ch 107, § 19.
S.D. Codified Laws § 10-46-65 — SD Code / Title 10 / Chapter 46 / Section 10-46-65
Exemptions
Status: in_force

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the use of United States postage.

Source: SL 1998, ch 69, § 2.
S.D. Codified Laws § 10-52B-7 — SD Code / Title 10 / Chapter 52B / Section 10-52B-7
Gross receipts--Exclusion of taxes
Status: in_force

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

Source: SL 2026, ch 55, § 11.
S.D. Codified Laws § 10-47B-174 — SD Code / Title 10 / Chapter 47B / Section 10-47B-174
Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required
Status: in_force

Each qualified motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, powered vehicle that operates into or through this state in interstate operations shall carry evidence of compliance with this chapter. For any carrier who is permanently licensed, a copy, photocopy, or electronic copy of the permanent license issued to the carrier must be carried in each vehicle operated by the licensee within this state. No other alterations to the license or a copy of the license is allowed.

Notwithstanding any provision of this chapter, a permanent interstate fuel user licensee shall file reports with the department and remit tax to the department on a quarterly basis. The reports and remittance shall be due on the last day of the month following each quarterly period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day on which the Federal Reserve Bank is closed, the report or remittance is due on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day on which the Federal Reserve Bank is closed.

Source: SL 1995, ch 71, § 171; SL 2013, ch 60, § 30; SL 2018, ch 66, § 1; SL 2023, ch 34, § 5.
S.D. Codified Laws § 10-46-68 — SD Code / Title 10 / Chapter 46 / Section 10-46-68
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, § 2; SL 2008, ch 51, § 61.
S.D. Codified Laws § 10-35-13 — SD Code / Title 10 / Chapter 35 / Section 10-35-13
County commissioners' allocation of assessed valuations to taxing districts--Notice to company
Status: in_force

It shall be the duty of the county auditor after receiving a statement from the Department of Revenue setting forth the valuation as finally equalized of any light or power, heating, water, natural or artificial gas company owning and operating a power or pipeline in his respective county, to turn such statement over to the board of county commissioners, who at its first meeting after receiving such statement, shall make and enter in the proper record an order stating and declaring the length of the line or lines of each light or power, heating, water, natural or artificial gas company running through or extending into each township or lesser taxing district of such county, together with the valuation, based on the value per mile as certified by the Department of Revenue and the amounts so extended shall constitute the taxable value of such property for all taxable purposes and the county auditor of such county shall within three days after the making of such order transmit a copy of the same to the secretary or accounting officer of such company.

Source: SDC 1939, § 57.1906; 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 § 10-50-58 — SD Code / Title 10 / Chapter 50 / Section 10-50-58
Cigarette stamp purchasing fund established
Status: in_force

There is established in the state treasury a special revenue fund to be known as the cigarette stamp purchasing fund.

Source: SL 1994, ch 102, § 1.
S.D. Codified Laws § 10-12-35 — SD Code / Title 10 / Chapter 12 / Section 10-12-35
Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters
Status: in_force

Nothing in this chapter shall prohibit the making of any levy directed by the order of any court for the purpose of paying a judgment or judgments against any taxing district for indebtedness created or existing prior to July 1, 1919. The levy limits fixed by this chapter do not limit or include any levies made to pay the annual interest on the bonded indebtedness of any taxing district or to pay bonds heretofore or hereafter legally issued by any taxing district at the maturity thereof; nor shall the levy limits fixed by this chapter include the levies for any purpose which have been or may hereafter be authorized by a vote of the people.

Source: SL 1915, ch 292, § 9; SL 1917, ch 128, § 2; RC 1919, § 6745; SDC 1939, § 57.0519; SL 1943, ch 287; SL 1945, ch 324, § 3; SL 1978, ch 62, § 22.
S.D. Codified Laws § 10-47B-61 — SD Code / Title 10 / Chapter 47B / Section 10-47B-61
Importer's license required
Status: in_force

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

Source: SL 1995, ch 71, § 61; SL 1999, ch 58, § 24.
S.D. Codified Laws § 10-1-46 — SD Code / Title 10 / Chapter 1 / Section 10-1-46
Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules
Status: in_force

The secretary of revenue shall conduct a pilot program granting a secured party access to the state's computer system which allows the secured party to directly note and cancel the secured party's liens as defined in chapters 32-3 and 32-3A on the state's computer system. The secretary shall determine the procedure and the parameters on how the pilot program shall be implemented and select the banks to participate in the pilot program. The secretary may promulgate rules pursuant to chapter 1-26 concerning the procedure for providing a secured party access to, adequate security for, and confidentiality of any public records related to the secured party's liens listed on the state's computer system.

Source: SL 1999, ch 42, § 1; SL 2002, ch 48, § 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 § 10-13-35.11 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.11
Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006
Status: in_force

Any county which prior to January 1, 1996, contained no unorganized territory and as of July 1, 2004, contains unorganized territory as a result of the dissolution of one or more townships pursuant to § 8-1-23 , is, for such unorganized territory and taxes payable in 2005 and 2006, exempt from the tax limitation imposed by § 10-13-35 for the purpose of establishing an appropriate levy for secondary roads pursuant to § 31-12-26 and for fire protection pursuant to chapter 8-2 .

Source: SL 2004, ch 84, § 3.
S.D. Codified Laws § 10-52-5 — SD Code / Title 10 / Chapter 52 / Section 10-52-5
Distribution of collections
Status: in_force

All moneys received and collected on behalf of a particular political subdivision by the Department of Revenue, pursuant to this chapter, shall be credited to a special municipal non-ad valorem tax fund which is hereby established in the state treasury and after deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, shall be paid within thirty days after collection to the municipality entitled thereto.

Source: SL 1969, ch 190, § 5; SL 1992, ch 60, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-58-10 — SD Code / Title 10 / Chapter 58 / Section 10-58-10
Classification of violations
Status: in_force

Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense's occurrence.

Source: SL 1985, ch 87, § 13; SL 2021, ch 53, § 12.
S.D. Codified Laws § 10-46-32 — SD Code / Title 10 / Chapter 46 / Section 10-46-32
Collection of tax by deduction from motor fuel tax refunds
Status: in_force

The tax imposed by this chapter upon those sales of motor vehicle fuel which are subject to tax under this chapter, shall be collected by the state auditor by way of deduction of refunds otherwise allowable under the provisions of the South Dakota statutes applicable thereto. The state auditor shall, when issuing a warrant in payment of any refund claimed under chapter 10-47B after the application for said refund has been approved by the secretary of revenue, first cause to be determined the amount of tax due imposed by this chapter on the purchase price of the motor fuel on which the refund is claimed and shall issue the warrant for refund in the amount claimed after deducting the amount of tax due on the purchase price of said motor fuel that is imposed by this chapter and shall issue a warrant to the Department of Revenue once each month for the total amount of the deduction made from such refunds and the secretary of revenue shall employ the necessary clerical help, auditors or bookkeepers to aid the said state auditor to determine the correct amount due under this chapter upon those sales of motor vehicle fuel upon which an application for refund of the motor fuel tax is made.

Source: SL 1939, ch 276, § 6 (2); SDC Supp 1960, § 57.4306 (2); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-12.5 — SD Code / Title 10 / Chapter 45 / Section 10-45-12.5
Exemption of certain sales commissions
Status: in_force

Unless otherwise specifically subject to tax, the gross receipts resulting from fees or commissions received for rendering a service which provides for the sale of tangible personal property, any product transferred electronically, or services is exempt from the tax imposed by this chapter.

Source: SL 1988, ch 113, § 1; SL 2008, ch 51, § 16.
S.D. Codified Laws § 10-50-78 — SD Code / Title 10 / Chapter 50 / Section 10-50-78
Exclusion from directory--Cure
Status: in_force

The secretary may not include or retain in the directory the name or brand families of any nonparticipating manufacturer that fails to provide the required certification or whose certification the secretary determines is not in compliance with §§ 10-50-72 to 10-50-92 , inclusive, unless the noncompliance has been cured to the satisfaction of the secretary. No nonparticipating manufacturer or brand family may be included or retained in the directory if the secretary concludes that:

(1) Any escrow payment required pursuant to chapter 10-50B for any period for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the attorney general; or

(2) Any outstanding final judgment, including interest thereon, for violations of chapter 10 - 50B has not been fully satisfied for the brand family or the manufacturer.

Source: SL 2003, ch 74, § 7.
S.D. Codified Laws § 10-43-4 — SD Code / Title 10 / Chapter 43 / Section 10-43-4
Time of liability for tax--Rate of tax--Minimum
Status: in_force

The liability for the tax imposed by this chapter shall arise upon the first day of each tax year and shall be based upon the net income assignable to this state at the rate of six percent on net income of four hundred million dollars or less; at the rate of five percent on net income exceeding four hundred million dollars but equal to or less than four hundred twenty-five million dollars; at the rate of four percent on the net income exceeding four hundred twenty-five million dollars but equal to or less than four hundred fifty million dollars; at the rate of three percent on the net income exceeding four hundred fifty million dollars but equal to or less than four hundred seventy-five million dollars; at the rate of two percent on the net income exceeding four hundred seventy-five million dollars but equal to or less than five hundred million dollars; at the rate of one percent on the net income exceeding five hundred million dollars but equal to or less than six hundred million dollars; at the rate of one-half of one percent on the net income exceeding six hundred million dollars but equal to or less than one billion two hundred million dollars; and at the rate of one-quarter of one percent on the net income exceeding one billion two hundred million dollars. The tax payable under this section may be no less than two hundred dollars.

Source: SL 1939, ch 263, §§ 5, 8; SL 1941, ch 356, § 1; SL 1943, ch 300; SL 1957, ch 467; SDC Supp 1960, §§ 57.30A05, 57.30A08; SL 1969, ch 266, § 1; SL 1976, ch 96, § 1; SL 1977, ch 97; SL 1979, ch 82, § 1; SL 1991, ch 97; SL 2000, ch 58, § 1; SL 2016, ch 62, § 4.
S.D. Codified Laws § 10-39-54.2 — SD Code / Title 10 / Chapter 39 / Section 10-39-54.2
Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations
Status: in_force

Upon receipt of any funds paid to a county under the provisions of §§ 10-39-54 to 10-39-54.4 , inclusive, the county treasurer shall deposit the funds in a trust account to be known as the impact and economic diversification trust fund. No allocation of such funds for authorized purposes may be made until the balance of such fund, including accumulated interest, initially reaches or exceeds a threshold level of four hundred thousand dollars.

Source: SL 1988, ch 101, § 3.
S.D. Codified Laws § 10-45-15 — SD Code / Title 10 / Chapter 45 / Section 10-45-15
Exemption of seed used for agricultural purposes
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of seed legumes, seed grasses, and seed grains, when twenty - five pounds or more are sold in a single sale to be used exclusively for agricultural purposes.

Source: SDC 1939, § 57.3202 (11) as added by SL 1965, ch 289, § 1.
S.D. Codified Laws § 10-52B-5 — SD Code / Title 10 / Chapter 52B / Section 10-52B-5
Ordinance to impose tax--Referendum--No emergency clause
Status: in_force

An ordinance adopted by a governing body of a county pursuant to § 10-52B-4 may be referred to a vote of the people for approval or disapproval in the same manner as provided in chapter 7-18A .

An ordinance adopted pursuant to this chapter does not constitute an action necessary for the immediate preservation of the public peace, health, or safety, or for the support of the county government and its existing public institutions.

Source: SL 2026, ch 55, § 9.
S.D. Codified Laws § 10-47B-95 — SD Code / Title 10 / Chapter 47B / Section 10-47B-95
Monthly report required from importer
Status: in_force

For the purpose of determining the amount of motor fuel and special fuel tax due, each importer 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-97 , 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, § 95; SL 1999, ch 58, § 38; SL 2012, ch 73, § 3; SL 2013, ch 60, § 7.
S.D. Codified Laws § 10-59-6.1 — SD Code / Title 10 / Chapter 59 / Section 10-59-6.1
Interest assessed for failure to pay taxes when taxable transactions reported
Status: in_force

Any person required to file returns or reports under the chapters set out in § 10-59-1 , who has reported taxable transactions as required but who has failed to pay the full amount of taxes due on such transactions at the time the transactions are reported is subject to the assessment of interest charges in accordance with the provisions contained under § 10-59-6 .

Source: SL 1989, ch 117, § 72.
S.D. Codified Laws § 10-33A-18 — SD Code / Title 10 / Chapter 33A / Section 10-33A-18
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 the gross receipts 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 responsible corporate officers, limited liability company member-managers, 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 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 gross receipts tax rate. This section does not apply to elected or appointed officials of a municipality, if bonded pursuant to § 9-14-6 .

Source: SL 2003, ch 58, § 18; SL 2009, ch 49, § 10; SL 2026, ch 33, § 52.
S.D. Codified Laws § 10-27-9 — SD Code / Title 10 / Chapter 27 / Section 10-27-9
Appeals to Supreme Court in action to recover property sold for taxes
Status: in_force

From any order directing a deposit to be made under this chapter, or from the final judgment of the court, any party may appeal to the Supreme Court under the same terms and conditions as other appeals may be taken from the circuit court to the Supreme Court.

Source: SDC 1939, § 57.0902.
S.D. Codified Laws § 10-39A-2 — SD Code / Title 10 / Chapter 39A / Section 10-39A-2
Taxable value based on sale price or market value--Governmental royalty interests deducted
Status: in_force

Except as otherwise provided in this chapter, the taxable value of any energy mineral which has been sold is the sale price of such mineral less any rental or royalty payment belonging to the United States or the State of South Dakota or its political subdivisions and the taxable value of any severed and saved energy mineral which has not been sold is the market value of such mineral less any rental or royalty payment belonging to the United States or the State of South Dakota or its political subdivisions.

Source: SL 1977, ch 93, § 1; SL 1978, ch 81, § 4.
S.D. Codified Laws § 10-50-9 — SD Code / Title 10 / Chapter 50 / Section 10-50-9
License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense
Status: in_force

Each person, except a retailer, engaging in the business of selling cigarettes or tobacco products in this state, including any distributor or wholesaler, shall secure a license therefore from the secretary of revenue. A separate application and license is required for each wholesale outlet if a person owns or controls more than one place of business dealing in cigarettes or tobacco products. Each person selling cigarettes or tobacco products at retail shall register with the Department of Revenue. A separate registration is required for each retail outlet operated within the state. No fee may be charged for this registration.

Any person, except a retailer, who sells, offers for sale, or possesses with intent to sell, any cigarettes or tobacco products, without a license or registration commits a petty offense.

Source: SDC 1939, §§ 57.3903, 57.9932; SL 1941, ch 352; SL 1951, ch 452, § 2; SL 1955, ch 415; SL 1982, ch 86, § 73; SL 1995, ch 72, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 64, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-18-4 — SD Code / Title 10 / Chapter 18 / Section 10-18-4
Contents and verification of application for abatement or refund
Status: in_force

Applications for adjustments, compromises, abatements, or refunds shall be subscribed and sworn to by the applicant; shall describe the tax and property involved; shall set out one or more of the grounds for abatement or refund specified in §§ 10-18-1 and 10-18-2 and relied on by the applicant, and shall ask the board of county commissioners to grant the relief required or permitted by law in such cases.

Source: SL 1917, ch 130, § 2; RC 1919, § 6814; SDC 1939, § 57.0803.
S.D. Codified Laws § 10-13-38 — SD Code / Title 10 / Chapter 13 / Section 10-13-38
Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted
Status: in_force

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, United States Department of Labor for the year prior to the year immediately preceding the year in which the taxes are payable. The secretary of revenue shall notify the county auditor of the amount of revenue which may be raised with the standard levy pursuant to § 10-13-35 by February first. The county auditor shall notify each taxing district in the county of the amount of revenue to be raised with the standard levy, except school districts, on or before March first.

Source: SL 1995, ch 57, § 16; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-90 — SD Code / Title 10 / Chapter 45 / Section 10-45-90
Exemption for gross receipts from certain rodeo services
Status: in_force

There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts resulting from services performed for rodeos by promoters, stock contractors, stock handlers, announcers, judges, and clowns.

Source: SL 1996, ch 85, § 1.
S.D. Codified Laws § 10-35-20 — SD Code / Title 10 / Chapter 35 / Section 10-35-20
Renewable facility tax fund
Status: in_force

The secretary shall deposit the tax imposed by §§ 10-35-18 , 10-35-19 , and 10-35-19.1 into the renewable facility tax fund. There is created in the state treasury the renewable facility tax fund.

Source: SL 2008, ch 49, § 5; SL 2015, ch 66, § 6, eff. Apr. 1, 2015; SL 2016, ch 61, § 5.
S.D. Codified Laws § 10-50-31 — SD Code / Title 10 / Chapter 50 / Section 10-50-31
Dealer to return unstamped cigarettes
Status: in_force

Each dealer upon opening any shipping package containing any unstamped taxable articles for purposes of sale or delivery to consumers, shall immediately return the cigarettes to the distributor.

Source: SL 1937, ch 243, § 11; SDC 1939, § 57.3911; SL 2007, ch 66, § 10; SL 2014, ch 65, § 2.
S.D. Codified Laws § 10-50-26 — SD Code / Title 10 / Chapter 50 / Section 10-50-26
Bond or depository agreement required of authorized nonresident--Duration of bond or agreement
Status: in_force

The secretary of revenue shall require bond of such nonresident person, satisfactory to the secretary of revenue, in an amount not to exceed ten thousand dollars, which said bond shall be filed with the secretary of revenue conditioned upon the payment of the tax in compliance with such other requirements as the secretary of revenue may specify. Such bond shall be issued by a surety company licensed to do business in this state, and shall be in full force and effect for a period of one year and a day after the expiration of the bond, and until or unless a certificate be issued by the secretary of revenue to the effect that all taxes due to the state under this chapter have been paid. In the discretion of the secretary of revenue, a depository agreement may be accepted by the secretary of revenue in lieu of such surety bond, which said depository agreement shall be upon the same conditions as the bond above referred to, and shall be in full force and effect for one year and a day and until or unless a certificate be issued by the secretary of revenue to the effect that all taxes due to the state under this chapter have been paid.

Source: SDC 1939, § 57.3909; SL 1951, ch 452, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50C-5 — SD Code / Title 10 / Chapter 50C / Section 10-50C-5
Package labeling requirements
Status: in_force

A cigar shipper shall conspicuously label each package to be shipped with words indicating that the package contains cigars and that the signature of a person twenty-one years of age or older is required for delivery.

Source: SL 2021, ch 52, § 5, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-25-14 — SD Code / Title 10 / Chapter 25 / Section 10-25-14
Tax deed based on private sale
Status: in_force

If the real property is sold at a private sale after being offered at a public sale for taxes, there shall be inserted in the deed a statement that the property was sold at a private sale as required by § 10-25-13 .

Source: SL 1897, ch 32, § 1; RPolC 1903, § 2213; RC 1919, § 6805; SDC 1939, § 57.1120; SL 2018, ch 63, § 137.
S.D. Codified Laws § 10-23-11 — SD Code / Title 10 / Chapter 23 / Section 10-23-11
Return of sale to be filed with county auditor--Contents
Status: in_force

On or before the last Monday of December following the sale of a tax certificate, the treasurer is required to file in the office of the county auditor a return of the sale and retain a copy in the treasurer's office showing:

(1) Each tax certificate sold;

(2) The name of each purchaser and the amount paid; and

(3) A copy of the notice of the sale, with an affidavit of publication.

The description of the real property represented in the tax certificate in each return shall be entered in the same numerical order as the tax list.

Source: SL 1897, ch 28, § 119; RPolC 1903, § 2198; SL 1913, ch 350, § 6; RC 1919, § 6789; SDC 1939, § 57.1111; SL 2018, ch 63, § 88.
S.D. Codified Laws § 10-59-3 — SD Code / Title 10 / Chapter 59 / Section 10-59-3
Notice of intent to audit defined
Status: in_force

For the purposes of this chapter, "notice of intent to audit," is any notice mailed to any taxpayer indicating that an auditor intends to perform an audit of the books and records of or, concerning a taxpayer, to determine whether the proper amount of tax, penalty or interest has been paid. The notice indicates the type of tax which is the subject of the audit and the date of commencement of the audit. The notice also contains the statement "All records, books, and documents must be prepared for presentation to the auditor on the date of commencement of the audit. All documents evidencing reduction, deduction or exemption of tax not prepared for presentation within sixty days of the date of commencement of the audit need not be considered by the auditor."

Source: SL 1986, ch 111, § 3; SL 1992, ch 102, § 4.
S.D. Codified Laws § 10-50E-13 — SD Code / Title 10 / Chapter 50E / Section 10-50E-13
Violations--Penalty--Grounds for revocation, suspension--Fine payment
Status: in_force

If a licensee is determined to have violated a provision of §§ 10-50E-8 to 10-50E-10 , inclusive, or a provision of chapter 34-46 , the secretary must assess a penalty according to the following schedule:

(1) For a first violation, a fine of five hundred dollars;

(2) For a second violation within a thirty-six-month period, a fine of one thousand dollars;

(3) For a third violation within a thirty-six-month period, a fine of two thousand dollars, and the secretary shall suspend the license for thirty days;

(4) For a fourth violation within a thirty-six-month period, a fine of five thousand five hundred dollars, and the secretary shall revoke the license.

Except as otherwise provided in this section, the secretary may, in accordance with chapter 1-26 , revoke or suspend a license issued under this chapter for failure of the licensee to comply with a provision of this chapter or rules promulgated thereunder, or if the licensee is convicted of a felony.

A fine assessed under this section is due within thirty days of the department providing notice of the fine to the licensee.

Source: SL 2026, ch 54, § 13, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-18-15 — SD Code / Title 10 / Chapter 18 / Section 10-18-15
Payment of property tax refunds for taxes erroneously collected
Status: in_force

Any refund owed as the result of an abatement pursuant to this chapter or any taxpayer action brought pursuant to § 10-27-2 , or any other real property tax refund which any governmental entity is required to reimburse for any real property taxes previously received, shall be due and payable to the taxpayer as follows:

(1) If the judicial order or resolution was entered after January first but, before September first, the refund is due on or before the second Monday of January in the year following the entry of judgment or other judicial order requiring the refund or the resolution of abatement.

(2) If the order or resolution was entered between September first through December thirty - first, the refund is due on or before the second Monday of January in the second year following the entry of judgment or other judicial order requiring the refund.

Source: SL 1994, ch 83, § 1.
S.D. Codified Laws § 10-22-7 — SD Code / Title 10 / Chapter 22 / Section 10-22-7
Warrant to treasurer for amount deducted from claim against county
Status: in_force

If the county auditor deducts or applies any amount to taxes pursuant to § 10-22-5 , the county auditor shall issue and deliver to the treasurer a warrant for the amount deducted or applied. The county auditor shall mark on the face of the warrant, in red ink, the following: "Issued in payment (or part payment) of delinquent taxes of ________," giving the name of the person whose delinquent taxes were paid or partly paid.

Source: SL 1901, ch 47, § 2; RPolC 1903, § 2187; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322; SL 1992, ch 80, § 179; SL 2018, ch 63, § 37.
S.D. Codified Laws § 10-56-18 — SD Code / Title 10 / Chapter 56 / Section 10-56-18
Returns of sheriff on distress warrants--Contents of returns
Status: in_force

The sheriff shall make returns to the county treasurer on all distress warrants as soon as executed, and at least three months after the date of issue of the warrant. The returns shall state the amounts, if any, that have been collected upon the warrant or that, upon diligent search, no property could be found to collect the tax. The returns shall show the number of miles actually and necessarily traveled in executing each warrant and the number of warrants executed on each trip. If a sale was made under any warrant, the sheriff shall show the procedure used for the sale, including the giving of notice as required and the time and place of the sale, names, amounts bid and paid by purchasers, and the property sold to each.

Source: SL 1982, ch 107, § 18; SL 2008, ch 37, § 125.
S.D. Codified Laws § 10-10-16 — SD Code / Title 10 / Chapter 10 / Section 10-10-16
Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments
Status: in_force

When one or more persons desire a resurvey of any particular tract or tracts at their own expense, he or they may call upon a registered land surveyor to survey such tract or tracts of land, and such surveyor shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such tract or tracts, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat when approved by the board of county commissioners shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose.

Source: SL 1923, ch 293; SDC 1939, § 58.0204; SL 1974, ch 282, § 4; SL 1989, ch. 82, § 41.
S.D. Codified Laws § 10-18A-15 — SD Code / Title 10 / Chapter 18A / Section 10-18A-15
10-18A-15. 10-18A-15.Promulgation of rules
Status: in_force

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

(1) The procedure for filing a refund claim;

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

(3) The definition of income.
S.D. Codified Laws § 10-46-2.5 — SD Code / Title 10 / Chapter 46 / Section 10-46-2.5
Chemicals purchased for use by lawn and garden services considered purchases for resale
Status: in_force

Chemicals purchased for use by lawn and garden services (industry no. 0782) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used in such services shall be considered as purchases for resale.

Source: SL 1989, ch 114, § 2.
S.D. Codified Laws § 10-45-1.11 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.11
One nonitemized price--Exclusions
Status: in_force

For the purposes of this chapter, the phrase, one nonitemized price, does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card, or price list.

Source: SL 2007, ch 58, § 4.
S.D. Codified Laws § 10-52-13 — SD Code / Title 10 / Chapter 52 / Section 10-52-13
Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses
Status: in_force

For purposes of this chapter, any new resolution or amendment enacted by a municipality that changes the boundaries of the municipality is effective on the first day of the first calendar quarter following at least ninety days notification by the municipality to the secretary of revenue that the resolution or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If a resolution or amendment enacted pursuant to chapter 9-4 is referred and the referred resolution or amendment is approved, the effective date is the first day of the first calendar quarter following at least ninety days notification by a municipality to the secretary of revenue that the resolution or amendment has been approved. The municipality shall provide written notification of the enactment or approval of the resolution or amendment, along with a copy of the resolution or amendment by registered or certified mail or by any electronic means to the secretary of revenue. The municipality shall also provide any changes or additions to streets and addresses.

Source: SL 2000, ch 67, § 1; SL 2002, ch 64, § 43; SL 2003, ch 61, § 19; 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 § 10-4-25 — SD Code / Title 10 / Chapter 4 / Section 10-4-25
Cemetery lot exempt
Status: in_force

One lot in a cemetery for family use 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 (4).
S.D. Codified Laws § 10-9-5 — SD Code / Title 10 / Chapter 9 / Section 10-9-5
Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment
Status: in_force

Any owner who fails to list his mobile home, as required by this chapter, is guilty of a Class 2 misdemeanor. In addition he shall be required to pay the tax together with penalty and interest. Any person failing or neglecting to register his mobile home for taxation, shall in addition, be subject to the penalty of having added to his assessment the additional sum of five percent of such assessment for any period the registration is delinquent up to thirty days, and thereafter the additional sum of ten percent of such assessment.

Source: SL 1961, ch 450, § 13; SL 1970, ch 69; SL 1982, ch 86, § 10.
S.D. Codified Laws § 10-56-20 — SD Code / Title 10 / Chapter 56 / Section 10-56-20
Balance due on tax after sheriff's collections--Remedies for collection
Status: in_force

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

Source: SL 1982, ch 107, § 20.
S.D. Codified Laws § 10-23-12 — SD Code / Title 10 / Chapter 23 / Section 10-23-12
Private sale of tax certificate not sold at public sale--Tax receipt
Status: in_force

After the tax certificate sale has been closed and the treasurer has filed the return with the county auditor, if any tax certificate remains unsold for want of bidders, the treasurer is authorized and required to sell the tax certificate at private sale at the treasurer's office to any person who will pay the amount of taxes, penalty, and costs due on the property. The treasurer shall deliver to each purchaser a tax certificate as provided by law and make out a receipt for the taxes on the real property and file a receipt with the county auditor.

Source: SL 1897, ch 28, § 122; RPolC 1903, § 2201; RC 1919, § 6792; SDC 1939, § 57.1105; SL 2018, ch 63, § 89.
S.D. Codified Laws § 10-4-24.12 — SD Code / Title 10 / Chapter 4 / Section 10-4-24.12
Percentage of paraplegic's tax reduction for single-member household
Status: in_force

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

If household income

but

The tax due reduction

is at least:

less than

on current levy is:

$ 0

$14,000

100%

14,000

15,000

75%

15,000

17,000

50%

17,000

18,000

25%

18,000

0%

Source: SL 1979, ch 62, § 3; SL 2015, ch 64, § 1; SL 2022, ch 25, § 2; SL 2023, ch 29, § 12.
S.D. Codified Laws § 10-44-9.2 — SD Code / Title 10 / Chapter 44 / Section 10-44-9.2
Fire departments eligible for tax distribution certified annually by department
Status: in_force

Any fire department which was formed at least one year prior to making application, which has not less than fifteen members and one fire truck with pumper housed in a heated building, and which has complied with § 34-29B-9 shall be certified annually on or before the last day of May by the Department of Public Safety for distribution of the fire insurance premium tax.

Source: SDC 1939, § 57.3511; SL 1959, ch 440, § 2; SL 1966, ch 254; SDCL, § 10-44-11; SL 1977, ch 98, § 2; SL 1984, ch 30, § 7; SL 1984, ch 343, §§ 17, 18; SL 1990, ch 85; SL 1994, ch 94, § 2; SL 2003, ch 272, §§ 20, 121.