S.D. Codified Laws § 10-3-21 — SD Code / Title 10 / Chapter 3 / Section 10-3-21
Affidavit of name and residence transmitted to other county
Status: in_force

If the affidavit provided for in § 10-3-20 shows the residence of the person making the affidavit to be in any county other than that in which the affidavit is made, the director of equalization shall, in the respective case, file the affidavit in the director's office and transmit a copy of the affidavit, certified by the director, to the director of the county in which the residence or property is shown in the affidavit to be located. Any expense in connection with the requirements of this section shall be paid by the county at the rates as provided in circuit court actions.

Source: SL 1957, ch 477, § 8 (5); SDC Supp 1960, § 57.03A08 (5); SL 2008, ch 37, § 30.
S.D. Codified Laws § 10-45C-3 — SD Code / Title 10 / Chapter 45C / Section 10-45C-3
Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives
Status: in_force

The Department of Revenue is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the Department of Revenue is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.

The Department of Revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this chapter include, but are not limited to, the adoption of rules pursuant to chapter 1-26 consistent with the Department of Revenue's rule-making authority in §§ 10-45-47.1 and 10-46-35.1 and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.

The secretary of revenue or the secretary's designee and three legislators are authorized to represent this state before the other states that are signatories to the agreement. The Executive Board of the Legislative Research Council shall appoint the legislators to represent this state.

Source: SL 2002, ch 64, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2023, ch 33, § 1.
S.D. Codified Laws § 10-12-9 — SD Code / Title 10 / Chapter 12 / Section 10-12-9
Purposes for levy of county taxes
Status: in_force

County taxes must be levied, pursuant to § 10-12-8 , for:

(1) General county purposes;

(2) The support of individuals with mental illnesses pursuant to § 27A-13-15 and individuals with developmental disabilities pursuant to chapter 27B-4 ;

(3) Salaries;

(4) County roads, in addition to the road taxes levied by townships and municipalities, together with the entire supervision of the expenditure of the taxes;

(5) Fire guards in territory not organized into civil townships, to be levied against the taxable property of the unorganized territory;

(6) County bridges;

(7) County parks pursuant to chapter 41-18 ;

(8) Support of the poor pursuant to chapter 28-13 ;

(9) A public defender pursuant to chapter 7-16A ;

(10) Recreation, tourism, and industrial development pursuant to § 7-18-12 ;

(11) Contingency appropriations pursuant to §§ 7-21-6.1 and 7-21-32.2 ;

(12) County monuments pursuant to § 7-26-1 ;

(13) Historical sites pursuant to § 7-26-3 ;

(14) Historical museums pursuant to § 7-26-5 ;

(15) Abandoned cemeteries pursuant to § 7-26-7 ;

(16) A county fair pursuant to chapter 7-27 ;

(17) Real estate classification pursuant to § 10-10-2 ;

(18) Operation of a public library pursuant to § 14-2-47 ;

(19) The judicial system pursuant to chapter 16-2 ;

(20) Day care centers pursuant to § 26-6-18.3 ;

(21) Mental health centers pursuant to § 27A-5-9 ;

(22) Senior citizens pursuant to § 28-18-6 ;

(23) Emergency welfare pursuant to § 28-13-19 ;

(24) Roads in national forests pursuant to § 31-9-4 ;

(25) Health departments pursuant to § 34-3-22 ;

(26) Drug abuse prevention and rehabilitation pursuant to chapter 34-3B ;

(27) Hospital operation and maintenance pursuant to §§ 34-8-19 and 34-8-20 ;

(28) Hospital wards pursuant to § 34-8-23 ;

(29) Aid to city hospitals pursuant to chapter 34-9 ;

(30) Ambulance service pursuant to § 34-11-1 ;

(31) Fire protection pursuant to chapter 34-31 ;

(32) Conservation districts pursuant to §§ 38-8-49.1 , 38-8-55 , 38-8-56 , and 38-8-57 ;

(33) Weed and pest control pursuant to §§ 38-22-24 and 38-22-26 ;

(34) Animal damage control pursuant to § 40-36-11 ;

(35) Cooperative parks pursuant to §§ 42-2-10 and 42-2-11 ;

(36) Recreation systems pursuant to chapter 42-2 ;

(37) Activities of the elderly pursuant to §§ 42-2-6 and 42-2-7 ;

(38) Geological survey pursuant to § 45-2-3 ;

(39) Flood control pursuant to §§ 7-18-14 , 7-18-15 , and 46A-14-71 ;

(40) Safety programs pursuant to § 7-18-13 ;

(41) Airports pursuant to chapter 50-7 ;

(42) Emergencies and disasters pursuant to chapter 34-48A ;

(43) Memorial Day expense pursuant to § 7-8-24 ;

(44) The fiscal and managerial affairs of the county pursuant to § 7-8-20 ; and

(45) Extension services pursuant to §§ 13-54-8 to 13-54-13 , inclusive.

Source: SDC 1939, § 57.0505 (1) to (7); SL 1945, ch 322; SL 1947, ch 44, § 1; SL 1959, ch 434, §§ 1, 2; SDC Supp 1960, § 57.0505 (1) to (7), (10), (11); SL 1985, ch 77, § 2; SL 1987, ch 89; SL 1998, ch 58, § 1; SL 2014, ch 55, § 2; SL 2021, ch 43, § 17; SL 2026, ch 43, § 1.
S.D. Codified Laws § 10-50D-13 — SD Code / Title 10 / Chapter 50D / Section 10-50D-13
Nicotine enforcement fund--Administration--Purpose--Moneys--Expenditures
Status: in_force

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

Moneys collected under § 10-50-11 and this chapter must be forwarded to the state treasurer to be deposited into the fund. Interest on moneys credited to the fund must remain in the fund.

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

Source: SL 2026, ch 53, § 14.
S.D. Codified Laws § 10-39-44 — SD Code / Title 10 / Chapter 39 / Section 10-39-44
Gross yield and gross production defined
Status: in_force

In this chapter, gross yield means total receipts from the sale of precious metals severed in this state. Gross yield includes the amount received in money, credits, property, or other consideration from the sale of precious metals severed in this state without any deduction for the cost of severing precious metals, the cost of labor or services, deduction for losses, or any other expenses. Gross production means the total number of ounces of precious metals severed in this state.

Source: SL 1981, ch 95, § 3; SL 1994, ch 89, § 2.
S.D. Codified Laws § 10-11-20 — SD Code / Title 10 / Chapter 11 / Section 10-11-20
Notice to taxpayer before increase in assessment by local board
Status: in_force

The assessment of the property of any person or agent residing in the taxing district shall not be raised until such person or agent shall have been duly notified of the time and place and intent of the township, town, or city board of equalization so to do, and such notice shall be by personal service upon the owner or agent, or by leaving a copy at his place of business or last place of residence, and shall state the time and place where the board will be in session to act upon the matter.

Source: SL 1890, ch 37, art X, § 4; SL 1897, ch 28, § 36; RPol C 1903, §§ 1262, 2098; SL 1905, ch 39; SL 1913, ch 119, § 81; RC 1919, § 6724; SL 1937, ch 240, § 2; SDC 1939, § 57.0401; SL 1949, ch 408, § 1; SL 1951, ch 437; SL 1953, ch 459; SL 1976, ch 91, § 47; SL 1977, ch 89, § 4.
S.D. Codified Laws § 10-56-15 — SD Code / Title 10 / Chapter 56 / Section 10-56-15
Sale of property at public auction to highest bidder--Transfer of title
Status: in_force

If the tax, penalty, interest, and costs are not paid before the time fixed for the sale, the sheriff shall sell the property or so much thereof as may be necessary, at the time and place fixed in the notice, at public auction to the highest bidder for cash. The sale is absolute and without right of redemption. The sheriff shall give to the purchaser, if demanded, a bill or certificate of the sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. All public officials, departments of the state, or any of its subdivisions, and the courts thereof shall accept that bill or certificate as evidence of title.

Source: SL 1982, ch 107, § 15.
S.D. Codified Laws § 10-43-90 — SD Code / Title 10 / Chapter 43 / Section 10-43-90
Determining minimum tax imposed upon financial institutions engaged in the trust business
Status: in_force

If a financial institution as described in § 10-43-88 has been authorized to engage in the trust business in South Dakota for fewer than twelve months, the annual minimum tax is five hundred dollars; for more than twelve months, but fewer than twenty - four months the annual minimum tax is two thousand dollars; for more than twenty - four months, but fewer than thirty - six months the annual minimum tax is five thousand dollars; for thirty - six months, but fewer than forty - eight months the annual minimum tax is ten thousand dollars; and for forty - eight months or more, the annual minimum tax is twenty - five thousand dollars.

Source: SL 1995, ch 268; § 88; SL 1997, ch 272, § 2.
S.D. Codified Laws § 10-47B-60 — SD Code / Title 10 / Chapter 47B / Section 10-47B-60
Transporter's license required
Status: in_force

Any person acting in this state as a transporter shall be licensed as a transporter.

Source: SL 1995, ch 71, § 60; SL 1996, ch 90, § 21; SL 1999, ch 58, § 23.
S.D. Codified Laws § 10-45A-3 — SD Code / Title 10 / Chapter 45A / Section 10-45A-3
Right to file lost on death--Filing by guardian or attorney
Status: in_force

The right to file a claim under this chapter is personal to the claimant, and does not survive his death, but such right may be exercised on behalf of a claimant by his guardian or attorney - in - fact.

Source: SL 1974, ch 89, § 5; SL 1993, ch 213, § 82.
S.D. Codified Laws § 10-65-3 — SD Code / Title 10 / Chapter 65 / Section 10-65-3
Marketplace provider defined
Status: in_force

For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by:

(1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and

(2) Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service.

Source: SL 2018 (SS), ch 3, § 2, eff. Dec. 12, 2018.
S.D. Codified Laws § 10-22-59 — SD Code / Title 10 / Chapter 22 / Section 10-22-59
Reciprocal enforcement of tax liability with other states--Proof of authority
Status: in_force

The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that recognize and enforce the liability for taxes lawfully imposed by the laws of this state. The officials of the other state are authorized to bring action in the courts of this state for the collection of taxes. The certificate of the secretary of state of the other state that an official has the authority to collect the taxes is conclusive proof of that authority.

Source: SL 1953, ch 478, § 1; SDC Supp 1960, § 57.1029; SL 2018, ch 63, § 70.
S.D. Codified Laws § 10-47B-96 — SD Code / Title 10 / Chapter 47B / Section 10-47B-96
Time for filing importer's report
Status: in_force

Any report required by § 10-47B-95 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 1995, ch 71, § 96; SL 2011, ch 64, § 9; SL 2013, ch 60, § 8; SL 2017, ch 65, § 23.
S.D. Codified Laws § 10-52-25 — SD Code / Title 10 / Chapter 52 / Section 10-52-25
Capital improvement tax--Time required for subsequent tax
Status: in_force

A municipality may not impose a tax pursuant to § 10-52-19 if the municipality has, in the most recent twenty-four months, collected moneys from a tax imposed pursuant to § 10-52-19 .

Source: SL 2026, ch 34, § 9.
S.D. Codified Laws § 10-46-9.3 — SD Code / Title 10 / Chapter 46 / Section 10-46-9.3
Packaging and container materials as tax exempt raw material
Status: in_force

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

Source: SL 1982, ch 114.
S.D. Codified Laws § 10-46B-10.1 — SD Code / Title 10 / Chapter 46B / Section 10-46B-10.1
Contractor to post excise tax license number with building permit for a realty improvement contract
Status: in_force

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

The provisions of § 10-46A-12.1 and this section do not require a building permit if the political subdivision where the realty improvement is located does not require a building permit.

Source: SL 1989, ch 115, § 2.
S.D. Codified Laws § 10-29-3 — SD Code / Title 10 / Chapter 29 / Section 10-29-3
Annual report required of airline company--Date of filing--Contents
Status: in_force

It shall be the duty of every airline company doing business in the state to furnish to the Department of Revenue on or before the first day of June of each year, a report under oath on forms furnished by the department according to instructions issued by the secretary of revenue with reference to property owned, leased or controlled on the first day of January of the year for which the report is made. Such report shall include the following: Name of company; nature of company; location of principal office; officers of company; annual financial statement; total tonnage of passengers, express and freight first received and finally discharged in the state; total hours flown by aircraft serving the state; total revenue ton miles in the state; total ton miles within and without the state; air flight property accounts by types of equipment; inventory of real and personal property by location, and original cost.

Source: SL 1961, ch 449, § 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 § 10-11-14 — SD Code / Title 10 / Chapter 11 / Section 10-11-14
Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members
Status: in_force

A quorum of a local board of equalization is a simple majority of the local board. A majority of the quorum present may act for the local board of equalization and may adjourn from day to day. They shall, within five consecutive days, complete the equalization. School board members may participate and vote only in the equalization between property within the boundaries of their respective districts.

Source: SL 1890, ch 37, art X, § 3; SL 1897, ch 28, § 36; RPolC 1903, § 2098; SL 1905, ch 39; SL 1913, ch 119, § 80; RC 1919, § 6724; SL 1937, ch 240, § 2; SDC 1939, § 57.0401; SL 1949, ch 408, § 1; SL 1951, ch 437; SL 1953, ch 459; SL 1992, ch 60, § 2; SL 1993, ch 86, § 5.
S.D. Codified Laws § 10-11-68 — SD Code / Title 10 / Chapter 11 / Section 10-11-68
Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll
Status: in_force

A consolidated board of equalization may hear individual valuation, classification, and assessment questions of owners who have appealed to the consolidated board of equalization, and may make adjustments and corrections in the assessment roll.

Source: SL 1996, ch 68, § 3.
S.D. Codified Laws § 10-18-16 — SD Code / Title 10 / Chapter 18 / Section 10-18-16
Refund date for property taxes erroneously collected
Status: in_force

A county commission paying a refund pursuant to § 10-18-15 , with the concurrence of all governmental entities required to make the refund, may pay the refund prior to the date specified in § 10-18-15 .

Source: SL 1994, ch 83, § 2.
S.D. Codified Laws § 10-50-34 — SD Code / Title 10 / Chapter 50 / Section 10-50-34
Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp
Status: in_force

The secretary of revenue and inspectors of the Department of Revenue are charged with the duty of enforcing the provisions of this chapter, and are given the power of peace officers and authorized and empowered to arrest any violator of the provisions of this chapter, to enter complaint before any court of competent jurisdiction and to seize without formal warrant and use as evidence any forged, counterfeited, spurious, or altered license or stamp found in possession of any person in violation of this chapter.

Source: SDC 1939, § 57.3902; 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-128 — SD Code / Title 10 / Chapter 47B / Section 10-47B-128
Circumstances allowing tax refund for undyed special fuel used as heating oil
Status: in_force

Any consumer may apply for and obtain a refund of fuel taxes imposed and paid to this state, for undyed special fuel purchased and used as heating oil if no dyed heating oil is available from the retail dealer. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer had tried to obtain dyed heating oil from the dealer's regular sources but was unable to obtain the fuel because no dyed heating fuel was available.

Source: SL 1995, ch 71, § 128.
S.D. Codified Laws § 10-50-8 — SD Code / Title 10 / Chapter 50 / Section 10-50-8
Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected
Status: in_force

The impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer, or possessor of cigarettes or tobacco products in this state and when said tax is paid by any other person such payment shall be considered as an advance payment and shall thereafter be added to the price of the cigarettes or tobacco products and recovered from the ultimate consumer or user. In making a sale of cigarettes or tobacco products in this state a distributor may separately state and show upon the invoice covering such sale the amount of tax on the cigarettes or tobacco products sold. The provisions of this section shall in no way affect the method of collection of such tax on cigarettes as now provided by existing law.

Source: SDC 1939, § 57.3905 as added by SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1; SL 1970, ch 78, § 2; SL 1995, ch 72, § 7.
S.D. Codified Laws § 10-45A-11 — SD Code / Title 10 / Chapter 45A / Section 10-45A-11
Secretary to determine disability claims
Status: in_force

The secretary of the Department of Revenue shall make the final determination as to whether a claimant seeking refund pursuant to subdivision 10-45A-1(2) is qualified thereunder.

Source: SL 1974, ch 89, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-41 — SD Code / Title 10 / Chapter 50 / Section 10-50-41
Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer
Status: in_force

The secretary of revenue may examine the books, papers, and records of any distributor, wholesaler, or dealer in this state, for the purpose of determining whether the tax imposed by this chapter has been fully paid, and may investigate and examine the stock of cigarettes or tobacco products in or upon any premises where the cigarettes or tobacco products are possessed, stored, or sold, for the purpose of determining whether the provisions of this chapter are being obeyed. The secretary may make the inspections and examinations at any time during ordinary business hours, and may inspect at the times the premises and all desks, safes, vaults, and other fixtures and furniture contained in or upon the premises for the purpose of ascertaining whether cigarettes or tobacco products are held or possessed in violation of this chapter. Each dealer shall keep documents establishing that the cigarettes and tobacco products in the dealer's inventory were purchased from a distributor or wholesaler licensed by the State of South Dakota. The documents shall be kept for at least three months. If the documents are not stored at the dealer's registered location, the documents shall be made available in physical or electronic form to the secretary within five business days of the receipt of the request from the secretary.

Source: SDC 1939, § 57.3914; SL 1951, ch 452, § 10; SL 1955, ch 417; SL 1970, ch 78, § 13; SL 1995, ch 72, § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 64, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46-5.4 — SD Code / Title 10 / Chapter 46 / Section 10-46-5.4
Exemption of materials becoming part of out-of-state signage or advertising
Status: in_force

Notwithstanding the provisions of § 10-46-5 , the use in this state of tangible personal property and any product transferred electronically that becomes an integral and component part of a final product manufactured by a business classified in signs and advertising specialities, (industry no. 3993) 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, that is installed by the manufacturer outside of this state is exempt from the tax imposed by this chapter.

Source: SL 2003, ch 67, § 1; SL 2008, ch 51, § 42.
S.D. Codified Laws § 10-47B-115.2 — SD Code / Title 10 / Chapter 47B / Section 10-47B-115.2
Time for filing ethanol producer's report
Status: in_force

Any report required by § 10-47B-115.1 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 2010, ch 66, § 17; SL 2011, ch 64, § 16; SL 2013, ch 60, § 22; SL 2017, ch 65, § 30.
S.D. Codified Laws § 10-52-2.11 — SD Code / Title 10 / Chapter 52 / Section 10-52-2.11
Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition
Status: in_force

Any incorporated municipality within this state may impose any non - ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same manner that the municipality applies the tax within the municipal corporate limits.

Source: SL 2003, ch 75, § 1.
S.D. Codified Laws § 10-13-46 — SD Code / Title 10 / Chapter 13 / Section 10-13-46
Municipality property tax rebate
Status: in_force

The governing body of a municipality may, by ordinance, establish a program to provide a property tax rebate to an owner of an owner-occupied single-family dwelling situated within the municipality. Only taxes levied by the municipality may be rebated under the program.

If a municipality establishes a program to provide a property tax rebate pursuant to this section, the municipality must issue a rebate to any applicant who meets the criteria provided in the ordinance.

Source: SL 2026, ch 47, § 1.
S.D. Codified Laws § 10-33-25 — SD Code / Title 10 / Chapter 33 / Section 10-33-25
Time of payment of gross receipts tax
Status: in_force

The tax levied in § 10-33-21 is due and payable to the secretary of revenue by August first of each year following the filing of the report of the gross receipts. The secretary of revenue shall distribute the taxes paid pursuant §§ 10-33-21 and 10-33-24 to each school district by September first of each year. The secretary of revenue shall approve vouchers and the state auditor shall draw warrants to pay each school district its share of the distribution.

Source: SL 1955, ch 423, § 3; SDC Supp 1960, § 57.1810; SL 1965, ch 287, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 52, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50D-10 — SD Code / Title 10 / Chapter 50D / Section 10-50D-10
Direct-to-consumer shipping--Separate violations
Status: in_force

Each shipment, transport, or attempted shipment or transport, of nicotine products in violation of § 10-50D-8 constitutes a separate violation.

Source: SL 2026, ch 53, § 12.
S.D. Codified Laws § 10-11-72 — SD Code / Title 10 / Chapter 11 / Section 10-11-72
Consolidated board authority
Status: in_force

A consolidated board of equalization may:

(1) Correct clerical errors of the assessment roll;

(2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and

(3) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.

Source: SL 1996, ch 68, § 7; SL 2021, ch 43, § 16.
S.D. Codified Laws § 10-6-120 — SD Code / Title 10 / Chapter 6 / Section 10-6-120
Property not used for agriculture separately assessed
Status: in_force

Land or improvements on land within an operating unit that is not used incident to an agricultural pursuit shall be separately listed and assessed.

Source: SL 1970, ch 79, § 4; SL 2008, ch 44, § 15, eff. July 1, 2009; SDCL § 10-6-33.3; SL 2021, ch 44, §§ 17, 44.
S.D. Codified Laws § 10-59-7 — SD Code / Title 10 / Chapter 59 / Section 10-59-7
Audits--Notice of intent to audit required--Consideration of papers not presented to auditor
Status: in_force

The secretary may perform audits of the books and records of any person subject to tax in the chapters set out in § 10-59-1 . Unless the secretary determines that delay may jeopardize the collection of a tax, the secretary shall mail a notice of intent to audit at least thirty days before commencement of the audit to the person to be audited. The thirty-day period may be waived by mutual consent of both parties. Any documents or records required to be kept by law to evidence reduction, deduction, or exemption from tax not prepared for presentation to the auditor within sixty days from the commencement date of the audit do not have to be considered by the auditor or the secretary. However, additional pertinent papers or documents shall be considered if all the following apply:

(1) The additional pertinent papers or documents are material;

(2) There were good reasons for failure to present other pertinent papers or documents as referenced in § 10-45-45 or 10-46-43 , within the prescribed time period; and

(3) The additional pertinent papers or documents are submitted within a reasonable time period prior to any hearing scheduled pursuant to § 10-59-9 .

Source: SL 1986, ch 111, § 7; SL 1992, ch 102, § 5; SL 2007, ch 67, § 1.
S.D. Codified Laws § 10-47B-161 — SD Code / Title 10 / Chapter 47B / Section 10-47B-161
In-office review of refund claimant's or licensee's, records--Full field audit not precluded
Status: in_force

The department may order an in - office review of a refund claimant or licensee's records in lieu of a full field audit. If an in - office review is ordered, the department shall provide all pertinent forms to the refund claimant or licensee with instructions for completion and return to the department. An in - office review does not preclude the ordering of a full field audit of the fuel user's records if discrepancies are found during the in - office review. The results of a field audit take precedence over any actions which result from the in - office review during the period being audited.

Source: SL 1995, ch 71, § 158.
S.D. Codified Laws § 10-27-5 — SD Code / Title 10 / Chapter 27 / Section 10-27-5
Tender not required if invalidity of tax asserted--Preliminary determination by court--Deposit ordered by court
Status: in_force

If the party seeking relief asserts the invalidity of the tax, its application or its legal existence as a lien or claim against the property involved, as distinguished from irregularities in procedure no tender may be required as to any portion properly asserted to be invalid or void as a tax for any reason going to its base or legal existence. In all such cases, the court in the action or proceeding shall first determine the question of the legality or existence of any tax and, if necessary, to make proper assessment, calculation, and order as to the amount, if any, which should have been legally paid. All of this shall be determined as of the date when the assessment and levy was or should have been made, except that the due date of the tax shall be established as the first day of January next following the date when an assessment originally was or should have been made. The court shall enter its order directing the party seeking relief to deposit a sum with interest at the Category G rate of interest as established in § 54-3-16 from the date when the tax originally became or should have become due.

Source: SDC 1939, § 57.0902; SL 1983, ch 28, § 27; SL 1984, ch 319, § 11; SL 1999, ch 53, § 7; SL 2000, ch 226, § 7.
S.D. Codified Laws § 10-50-43 — SD Code / Title 10 / Chapter 50 / Section 10-50-43
Subpoena of witnesses and evidence in department hearings
Status: in_force

At any hearing ordered by the secretary of revenue, the secretary or his agent is authorized to conduct such hearing and having authority by law to issue such process, may subpoena witnesses and require the production of books, papers, and documents pertinent to such inquiry.

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 § 10-23-17 — SD Code / Title 10 / Chapter 23 / Section 10-23-17
Apportionment to taxing districts of refunds to purchaser
Status: in_force

The taxes refunded as provided in §§ 10-23-14 and 10-23-15 shall be apportioned to the respective taxing districts for which the taxes were levied.

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, § 94.
S.D. Codified Laws § 10-11-29 — SD Code / Title 10 / Chapter 11 / Section 10-11-29
Addition of omitted property by county board--Procedure for assessment
Status: in_force

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

Source: SL 1917, ch 124; RC 1919, § 6729; SDC 1939, § 57.0406; SL 1957, ch 460; SL 1976, ch 91, § 50; SL 1977, ch 89, § 7; SL 1989, ch. 82, § 41; SL 1993, ch 86, § 19.
S.D. Codified Laws § 10-6B-14 — SD Code / Title 10 / Chapter 6B / Section 10-6B-14
Protest of denial of reduction--Hearing
Status: in_force

Any person aggrieved by the denial by the county treasurer 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 county treasurer on the question.

Source: SL 1987, ch 86, § 14.
S.D. Codified Laws § 10-13-40.4 — SD Code / Title 10 / Chapter 13 / Section 10-13-40.4
Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service
Status: in_force

Any person who is on temporary duty assignment for the military which causes the person to fail to comply with the application deadline for a property classification as an owner-occupied single-family dwelling pursuant to §§ 10-13-39 to 10-13-40.3 , inclusive, but otherwise qualifying for the classification provided under this chapter, may petition the board of county commissioners to recalculate the taxes based on the classification the person would have received under this chapter and abate or refund the difference in taxes pursuant to chapter 10-18 .

Source: SL 2007, ch 50, § 1, eff. Mar. 2, 2007.
S.D. Codified Laws § 10-35-19 — SD Code / Title 10 / Chapter 35 / Section 10-35-19
Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015
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 on or after July 1, 2007, and prior to April 1, 2015, shall pay an annual tax of $.00065 per kilowatt hour of electricity produced by the wind farm. The owner of a wind farm subject to tax shall file a report with the secretary detailing the amount of electricity in kilowatt-hours that was produced by the wind farm 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 2008, ch 49, § 4; SL 2015, ch 66, § 2, eff. Apr. 1, 2015.
S.D. Codified Laws § 10-47B-69 — SD Code / Title 10 / Chapter 47B / Section 10-47B-69
Highway contractor fuel tax license required
Status: in_force

Any person acting as a highway contractor in this state as defined by this chapter shall obtain a highway contractor fuel tax license. No state, county, township, or municipality may award a public highway or street contract to a contractor who has not been issued a highway contractor fuel tax license. A highway contractor, with a highway contractor fuel tax license, may also operate as a licensed liquid petroleum gas user.

Source: SL 1995, ch 71, § 69; SL 1996, ch 90, § 22; SL 1999, ch 58, § 32.
S.D. Codified Laws § 10-4-9.4 — SD Code / Title 10 / Chapter 4 / Section 10-4-9.4
Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions
Status: in_force

Any congregate housing facility owned by a corporation, organization, or society is exempt from certain property taxes, if the facility provides certain health care services and is recognized as an exempt nonprofit corporation, organization, or society under section 501(c)(3) of the United States Internal Revenue Code, as defined by § 10-1-47 , and if none of its assets are available to any private interest. A congregate housing facility does provide health care services if the facility is an independent group-living environment operated and owned by a health care facility licensed pursuant to chapter 34-12 which offers a continuum of care, residential accommodations, and supporting services primarily for persons at least sixty-two years of age or disabled as defined pursuant to chapter 10-6A . Supporting services include the ability to provide health care and a food service that satisfies a balanced nutrition program. As part of the statement required by § 10-4-19 , the owner of the congregate housing facility shall submit a statement to the county director of equalization listing the health care services provided and method used to satisfy the balanced nutrition program.

In addition, no owner may apply for a property tax exemption for a congregate housing facility constructed after July 1, 2004, unless the congregate housing facility:

(1) Consists of two or more individual housing units located within one structure; and

(2) Not more than twenty-five percent of the individual housing units exceed fifteen hundred square feet.

Source: SL 2004, ch 81, § 2; SL 2009, ch 39, § 4; SL 2010, ch 45, § 4; SL 2011, ch 48, § 4; SL 2012, ch 59, § 4; SL 2013, ch 42, § 4; SL 2014, ch 54, § 4; SL 2015, ch 62, § 4; SL 2016, ch 54, § 5.
S.D. Codified Laws § 10-10-7 — SD Code / Title 10 / Chapter 10 / Section 10-10-7
Classification records filed with county auditor--Valuation by county commissioners
Status: in_force

When the classification records specified in §§ 10-10-4 and 10-10-5 shall have been completed and accepted by the board of county commissioners, the same shall be deposited in the office of the county auditor, and the county commissioners shall forthwith proceed to place a value upon each separate tract of land so reported and insert such value in said classification record. Such valuation shall be made separately for each and every civil township, or municipality within the county.

Source: SL 1931, ch 255, § 4; SDC 1939, § 57.0415; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-9-3.2 — SD Code / Title 10 / Chapter 9 / Section 10-9-3.2
Affidavit of taxes paid and registration of mobile home required for transfer of title
Status: in_force

Any transfer or reassignment of a mobile home title shall be accompanied by an affidavit issued by the county treasurer of the county in which the mobile home is registered, stating that the real property taxes that are due and payable at the time of transfer have been paid in full. No title may be transferred or license plate issued other than on a new mobile home registration until the taxes under § 10-9-3 are paid. No transfer of title may be completed unless the mobile home is registered as provided in § 10-9-3 .

Source: SL 1968, ch 263, § 2; SL 1972, ch 57, § 1; SL 1974, ch 93; SL 1976, ch 90; SL 2018, ch 59, § 4.
S.D. Codified Laws § 10-13-37.3 — SD Code / Title 10 / Chapter 13 / Section 10-13-37.3
Application of factor pending appeal
Status: in_force

Any appeal made pursuant to § 10-13-37.2 does not prevent the application of the factor calculated by the secretary of revenue pursuant to § 10-13-37.1 pending exhaustion of all appeal rights of the parties to the appeal. If the factor calculated by the secretary of revenue is revised on appeal, appropriate relief shall be provided for that class of property affected in the next budget cycle following the final decision of such appeal.

Source: SL 2000, ch 52, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-149 — SD Code / Title 10 / Chapter 47B / Section 10-47B-149
Monthly adjustment to motor fuel tax fund balance
Status: in_force

At the beginning of each month, the secretary shall make adjustments to the motor fuel tax fund balance in the following manner:

(1) Each July transfer an amount to the snowmobile trails' fund equal to the product of multiplying the number of licensed snowmobiles as of July first, times one hundred twenty-five gallons, times the rate of tax provided for motor fuel under this chapter;

(2) Each July transfer from the amount of motor fuel tax collected from the motor fuel used for nonhighway purposes to the value added agriculture subfund created in chapter 1-53 one hundred thirty-five thousand dollars;

(3) Each July transfer from the amount of motor fuel tax collected from the motor fuel used for nonhighway purposes to the Department of Agriculture and Natural Resources seventy-five thousand dollars to be used for a grant to the Northern Crops Institute;

(4) Transfer to the motor fuel tax administration account two percent of the deposits made to the motor fuel tax fund during the preceding month to cover the expenses incurred in administering all motor fuel and special fuel tax laws of this state. On or about August first of each year, the preceding year's remaining motor fuel tax administration account balance, less an amount to provide cash flow within the account, shall be transferred to the state highway fund. The remaining balance is to be calculated by subtracting from the total of monthly deposits, the amount of corresponding expenses. The expense of administering the chapters relating to motor and special fuel taxation shall be paid out of appropriations made by the Legislature;

(5) Each July transfer from the amount of motor fuel tax collected from the motor fuel used for nonhighway purposes to the coordinated natural resources conservation fund five hundred thousand dollars;

(6) Each July transfer to the parks and recreation fund an amount equal to the product of multiplying the number of licensed motorized boats as of the previous December thirty-first, times one hundred forty gallons, times the rate of tax provided for motor fuels under this chapter;

(7) Each July distribute to counties and townships as provided in § 10-47B-149.1 seven hundred thousand dollars;

(8) Transfer to the member jurisdictions taxes collected under the provisions of the international fuel tax agreement; and

(9) Transfer the remaining cash balance to the state highway fund.

Source: SL 1995, ch 71, § 146; SL 2000, ch 62, § 1; SL 2007, ch 227, § 5; SL 2011, ch 61, § 2; SL 2013, ch 192, § 10; SL 2019, ch 235 (Ex. Ord. 19-1 ), § 58, eff. Apr. 14, 2019; SL 2021, ch 1 (Ex. Ord. 21-3 ), § 14, eff. Apr. 19, 2021.
S.D. Codified Laws § 10-46-69 — SD Code / Title 10 / Chapter 46 / Section 10-46-69
Tax on use of certain mobile telecommunications services
Status: in_force

There is hereby imposed a tax of four and one-half percent upon the privilege of the use of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§ 116-126 as in effect on July 28, 2000.

Source: SL 2002, ch 61, § 2; SL 2016, ch 65, § 12, eff. June 1, 2016; SL 2023, ch 32, §§ 12, 19.There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services must be administered in accordance with 4 U.S.C. §§ 116-126, as in effect on July 28, 2000.

Source: SL 2002, ch 61, § 2; SL 2016, ch 65, § 12, eff. June 1, 2016; SL 2023, ch 32, § 12.
S.D. Codified Laws § 10-46-42 — SD Code / Title 10 / Chapter 46 / Section 10-46-42
Secretary's certificate as prima facie evidence of failure to file return or pay tax
Status: in_force

The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie evidence thereof.

Source: SL 1939, ch 276, § 15; SL 1953, ch 472; SL 1955, ch 420; SDC Supp 1960, § 57.4314; 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 § 10-11-70 — SD Code / Title 10 / Chapter 11 / Section 10-11-70
Notice of raise in assessment by consolidated board
Status: in_force

The assessment of the property of any person or agent residing in the taxing district shall not be raised until such person or agent has been duly notified of the time and place and intent of the consolidated board of equalization so to do, and such notice shall be by personal service upon the owner or agent, or by leaving a copy at the owner's or agent's place of business or last place of residence, and shall state the time and place where the board will be in session to act upon the matter.

Source: SL 1996, ch 68, § 5.
S.D. Codified Laws § 10-26-5 — SD Code / Title 10 / Chapter 26 / Section 10-26-5
Publication of notice of county intention to take tax deed--Form
Status: in_force

The county treasurer shall also give notice of intention to take tax deed by the county of the property by publishing notice in the designated newspapers of the county in which the real estate is situated. The notice shall be published at least two successive weeks before November tenth of the year in which the list is prepared and filed. The notice shall be substantially in the following form:

"NOTICE IS HEREBY GIVEN that WHEREAS the taxes remain unpaid upon real property described in that certain delinquent tax list, which is now on file in the offices of the county treasurer and county auditor of _______________ county of South Dakota, giving the years of all taxes delinquent for a period of six years or more immediately preceding the filing of said list as aforesaid, that the right of redemption will expire and TAX DEED will be issued to _______________ county upon the expiration of sixty days from the completed service of this notice unless redemption is made as provided by law.

Source: SL 1953, ch 479, § 1; SL 1966, ch 257, § 1; SL 1972, ch 64, § 2; SL 2008, ch 37, § 83.
S.D. Codified Laws § 10-4-11 — SD Code / Title 10 / Chapter 4 / Section 10-4-11
Residential and mercantile property belonging to societies taxable
Status: in_force

If any property owned by any society or institution described in §§ 10-4-9 to 10-4-9.3 , inclusive, shall consist of hotel or residence property, or any other class of retail business and such property is used or owned primarily for the purposes of revenue, and not for the primary object of such charitable, benevolent, or religious society, it shall be taxed as other property of the same class is taxed.

Source: SL 1927, ch 46, § 2; SL 1929, ch 243; SDC 1939, § 57.0311(3)(a); SL 1986, ch 83, § 6.
S.D. Codified Laws § 10-5-2 — SD Code / Title 10 / Chapter 5 / Section 10-5-2
Road, bridge, or railroad property assessed within county
Status: in_force

The track, road, or bridge, and the equipment and appurtenances thereunto belonging, of any railroad, street railway, plank road, gravel road, logging road, turnpike, or bridge company, or of any person or corporation owning and using any such track, road, or bridge as one of the facilities for the transaction of its business, when such track, road, or bridge lies wholly within one county, shall be assessed in the county, municipality, or district where such track, road, or bridge and the appurtenances thereto are located. This chapter shall not apply to the property of any railroad company in this state whose property is assessed for the purposes of taxation by the Department of Revenue.

Source: SDC 1939, § 57.0323; 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 § 10-52A-11 — SD Code / Title 10 / Chapter 52A / Section 10-52A-11
Administration of taxes--Forms and rules--Records
Status: in_force

The administration of the taxes adopted under this chapter shall be by the department. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant to this chapter. The department shall keep full and accurate records of all moneys received and distributed under this chapter.

Source: SL 2002, ch 68, § 12.
S.D. Codified Laws § 10-45-2.4 — SD Code / Title 10 / Chapter 45 / Section 10-45-2.4
Tax on products transferred electronically
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 all sales, leases, or rentals of any product transferred electronically.

The tax is imposed if:

(1) The sale is to an end user;

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

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

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

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

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

Source: SL 2008, ch 51, § 1.
S.D. Codified Laws § 10-50C-9 — SD Code / Title 10 / Chapter 50C / Section 10-50C-9
Cigar shipper quarterly returns
Status: in_force

A cigar shipper shall file a quarterly return with the department on or before the fifteenth day of the month following each quarterly period even if no business was transacted during the reporting period.

The return must include:

(1) The business name, address, and cigar shipper license number of the cigar shipper;

(2) The total wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of cigars shipped to recipients in this state during the quarterly period;

(3) The name and address of shipment recipients in this state during the quarterly period;

(4) The name of any common carrier used to deliver each shipment; and

(5) The date, cigar brand, quantity, and wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of each shipment, along with any taxes remitted by the purchaser during the quarterly period.

Source: SL 2021, ch 52, § 9, eff. Jan. 1, 2022.
S.D. Codified Laws § 10-13-39.1 — SD Code / Title 10 / Chapter 13 / Section 10-13-39.1
Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal
Status: in_force

Any person may request the director of equalization before August first to specifically classify certain property for the purpose of taxation if a portion of any property, building, or structure is occupied by the owner. If the director of equalization determines that such portion is occupied by the owner and meets the requirements of § 10-13-39 , the director of equalization shall assess as a separate unit the portion of the property, building, or structure occupied and it shall be specifically classified for the purpose of taxation. An aggrieved person may appeal the decision of the director pursuant to chapter 1-26D . The director shall act upon the request within thirty days of the date of the request.

Source: SL 1997, ch 57, § 2; SDCL 10-6-66.1 ; SL 2005, ch 62, § 4.
S.D. Codified Laws § 10-21-27 — SD Code / Title 10 / Chapter 21 / Section 10-21-27
Distribution of tax collections to taxing districts
Status: in_force

The county auditor shall pay to each taxing district all money received by the treasurer arising from taxes levied and collected on behalf of the taxing district.

Source: SL 1897, ch 28, § 95; RPolC 1903, § 2158; RC 1919, § 6770; SDC 1939, § 57.1012; SL 1947, ch 405; SL 1992, ch 60, § 2; SL 2018, ch 63, § 25.
S.D. Codified Laws § 10-1-36 — SD Code / Title 10 / Chapter 1 / Section 10-1-36
Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement
Status: in_force

The secretary of revenue shall transmit to the Governor and to each member elected to the Legislature, thirty days before the meeting of the Legislature, the report of the secretary, showing all taxable property in the state and the value of the property in tabulated form. The report shall include other information as may be advisable and recommendations for improvement in the system of taxation in the state, together with measures proposed by the secretary for consideration by the Legislature.

Source: SDC 1939, § 57.0101 (15); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 19; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-89 — SD Code / Title 10 / Chapter 50 / Section 10-50-89
Promulgation of rules--Certification, reporting and directory
Status: in_force

The secretary, for purposes of §§ 10-50-72 to 10-50-92 , inclusive, may promulgate rules pursuant to chapter 1-26 concerning the procedures, forms, and contents for:

(1) The certification process for tobacco product manufacturers;

(2) The reporting requirements for distributors and wholesalers; and

(3) The directory of tobacco product manufacturers that have complied with the requirements of §§ 10-50-72 to 10-50-92 , inclusive.

Source: SL 2003, ch 74, § 18.
S.D. Codified Laws § 10-50B-6 — SD Code / Title 10 / Chapter 50B / Section 10-50B-6
Units sold defined
Status: in_force

For the purposes of §§ 10-50B-1 to 10-50B-10 , inclusive, the term, units sold, means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, during the year in question, as measured by excise taxes collected by the state on packs bearing the excise tax stamp of the state, or on roll-your-own tobacco. The secretary of revenue shall promulgate, pursuant to chapter 1-26 , such rules as are necessary to obtain information from any licensee, licensed under the authority of the Department of Revenue, to ascertain the amount of state excise tax paid on the cigarettes of such tobacco product manufacturer for each year. The Department of Revenue may provide information obtained pursuant to this section as is necessary for a tobacco product manufacturer to compute its escrow payment under § 10-50B-7 .

Source: SL 1999, ch 60, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 66, § 15; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-99 — SD Code / Title 10 / Chapter 47B / Section 10-47B-99
Time for filing terminal operator's report
Status: in_force

Any report required by § 10-47B-98 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 1995, ch 71, § 99; SL 1996, ch 90, § 28; SL 2011, ch 64, § 10; SL 2013, ch 60, § 10; SL 2017, ch 65, § 24.
S.D. Codified Laws § 10-52A-12 — SD Code / Title 10 / Chapter 52A / Section 10-52A-12
Moneys received credited to special municipal tax fund--Disbursement
Status: in_force

All moneys received and collected on behalf of a municipality by the department, pursuant to this chapter, shall be credited to a special municipal tax fund 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 2002, ch 68, § 13.
S.D. Codified Laws § 10-50-3 — SD Code / Title 10 / Chapter 50 / Section 10-50-3
Tax imposed on cigarettes held for sale--Rates of tax
Status: in_force

A tax is imposed, whether or not a sale occurs, at the following rates on all cigarettes held in this state for sale by any person:

Class A, on cigarettes weighing not more than three pounds per thousand, seventy-six and one-half mills on each cigarette.

Class B, on cigarettes weighing more than three pounds per thousand, seventy-six and one-half mills on each cigarette.

Source: SDC 1939, § 57.3905; SL 1949, ch 422, § 1; SL 1951, ch 452, § 3; SL 1955, ch 416; SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1; SL 1969, ch 271, § 1; SL 1979, ch 90, § 1; SL 1981, ch 114, § 1; SL 1985, ch 97; SL 1995, ch 72, § 1; SL 2003, ch 72, § 1; Initiated Measure 2, approved Nov. 7, 2006, eff. Jan. 1, 2007.
S.D. Codified Laws § 10-43-50.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-50.1
Supplementary return required for taxable income increase due to federal adjustment--Payment of additional tax and interest
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 increases the taxpayer's taxable income in this state, shall 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 additional tax due and applicable interest shall be paid at the time of filing the supplementary return. The provisions of this section apply notwithstanding the limitation period for collection of taxes provided under § 10-59-16 .

Source: SL 2016, ch 63, § 1.
S.D. Codified Laws § 10-50D-6 — SD Code / Title 10 / Chapter 50D / Section 10-50D-6
License revocation--Grounds--Appeal--Sale without license--Penalty
Status: in_force

The secretary may revoke a nicotine product distributor license for failure to comply with any provision of state law.

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

A person who sells nicotine products without a valid license or registration is guilty of a Class 1 misdemeanor.

Source: SL 2026, ch 53, § 8.
S.D. Codified Laws § 10-6A-3 — SD Code / Title 10 / Chapter 6A / Section 10-6A-3
Ceiling on market value of dwelling--Exceptions--Value increased by index factor
Status: in_force

This chapter does not apply to a single-family dwelling with a full and true market value of five hundred thousand dollars or more unless the applicant has received the freeze on assessments in a preceding year on the single-family dwelling. Beginning on January 1, 2026, the eligibility qualification value of the single-family dwelling provided in this section shall be annually increased by an index factor. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics of the United States Department of Labor for the year before the year immediately preceding the year of adjustment or the annual percentage change in federal social security payments for the preceding year, whichever is greater.

Source: SL 1980, ch 74, § 3; SL 1984, ch 65, § 2; SL 1996, ch 64; SL 2004, ch 82, § 2, eff. Feb. 12, 2004; SL 2007, ch 47, § 1; SL 2022, ch 30, § 3; SL 2025, ch 46, § 5.
S.D. Codified Laws § 10-55A-2 — SD Code / Title 10 / Chapter 55A / Section 10-55A-2
Time for filing claim for recovery
Status: in_force

A person seeking recovery of an allegedly overpaid tax shall file a claim for recovery, with the secretary, within one year from the due date of the annual statement under § 58-6-75 . A claim for recovery not filed within one year of the due date is barred.

Source: SL 1982, ch 99, § 2; SL 1993, ch 97, § 5; SL 2016, ch 67, § 1.
S.D. Codified Laws § 10-50E-7 — SD Code / Title 10 / Chapter 50E / Section 10-50E-7
License--Denial--Grounds
Status: in_force

The department shall deny an application made under § 10-50E-3 or 10-50E-6 if the applicant:

(1) Provides any false information;

(2) Is under the age of twenty-one years;

(3) Is not current on the remittance of all applicable state and local taxes; or

(4) Has been convicted of, or pled guilty to, a felony related to a financial crime, a crime related to the sale or distribution of a nicotine product or alcohol, or a crime related to a controlled substance, in this or any other jurisdiction, unless at least three years have passed since satisfactory completion of the sentence or probation imposed by the court in each felony conviction.

Source: SL 2026, ch 54, § 7, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-46-51 — SD Code / Title 10 / Chapter 46 / Section 10-46-51
Exemption of large boats subject to excise tax
Status: in_force

Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50 .

Source: SL 1993, ch 102, § 15A; SL 2001, ch 56, § 15.
S.D. Codified Laws § 10-11-40 — SD Code / Title 10 / Chapter 11 / Section 10-11-40
Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue
Status: in_force

The county auditor shall keep an accurate record of the proceedings and orders of the county board of equalization, which record shall be published the same as other proceedings of the board of county commissioners, and a copy of such published proceedings shall be transmitted to the Department of Revenue with the abstract of the assessment required by § 10-11-41 .

Source: SDC 1939, § 57.0405; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-3-13 — SD Code / Title 10 / Chapter 3 / Section 10-3-13
Qualification by deputies--Compensation
Status: in_force

Deputies to the director of equalization shall qualify in the same manner as a director of equalization, and the compensation of such deputies shall be fixed by the board of county commissioners and paid out of the general fund upon warrants of the county auditor after allowance by such board. No claim of a deputy may be allowed unless it has attached thereto the affidavit of the director of equalization stating the amount due such deputy.

Source: SL 1957, ch 477, § 5; SL 1959, ch 445; SDC Supp 1960, § 57.03A05; SL 1968, ch 256; SL 1982, ch 28, § 23; SL 1989, ch 82, § 8.
S.D. Codified Laws § 10-6-137.1 — SD Code / Title 10 / Chapter 6 / Section 10-6-137.1
Discretionary formula for reduced taxation of new residential structures
Status: in_force

For any real property specifically classified under subdivisions 10-6-137 (5), (6), and (7), the formula adopted by the board of county commissioners must include:

(1) No more than twenty-five percent of the increased assessed value in the first or second year following the completion of construction;

(2) No more than fifty percent of the increased assessed value in the third or fourth year following the completion of construction;

(3) No more than seventy-five percent of the increased assessed value in the fifth or sixth year following the completion of construction; and

(4) One hundred percent of the increased assessed value in the seventh year following the completion of construction and each year thereafter.

During construction, the assessed value of the property may not exceed the assessed value of the property in the year preceding the beginning of construction.

The percentages stated in this section are limited to that portion of the assessed value that exceeds the property's assessed value in the year preceding the start of construction.

Any real property receiving the benefit of a discretionary formula prior to July 1, 2022, must continue to be assessed and taxed in the manner provided for in any county or municipal resolution adopted pursuant to this chapter and in effect prior to July 1, 2022, and must continue to be subject to the provisions of §§ 10-12-44 , 11-9-20 , and 13-13-20.4 .

Source: SL 2022, ch 29, § 2.
S.D. Codified Laws § 10-58-1 — SD Code / Title 10 / Chapter 58 / Section 10-58-1
Gross receipts tax imposed--Amusement device operation--Application
Status: in_force

There is imposed upon owners and operators a special amusement excise tax of four and two-tenths percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45 .

Source: SL 1985, ch 87, § 4; SL 1991, ch 100, § 2; SL 2016, ch 65, § 16, eff. June 1, 2016; SL 2021, ch 53, § 1; SL 2023, ch 32, § 16 ; SL 2023, ch 36, § 1 .There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45 .

Source: SL 1985, ch 87, § 4; SL 1991, ch 100, § 2; SL 2016, ch 65, § 16, eff. June 1, 2016; SL 2021, ch 53, § 1; SL 2023, ch 32, §§ 16, 19; SL 2023, ch 36, § 1.
S.D. Codified Laws § 10-59-18 — SD Code / Title 10 / Chapter 59 / Section 10-59-18
Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment
Status: in_force

Any taxpayer seeking recovery of taxes, penalty, or interest paid under the provisions of § 10-59-8 or 10-59-9 may only recover such tax, penalty, or interest by following the procedures found in § 10-59-9 .

Source: SL 1986, ch 111, § 18.
S.D. Codified Laws § 10-11-58 — SD Code / Title 10 / Chapter 11 / Section 10-11-58
Computation of median level of assessment in each county
Status: in_force

In order to determine the average level of assessment in each county the secretary of revenue shall compute the median ratio. The median ratio is the middle value in the array of ratios of assessed valuations to sales, from the highest to the lowest for the current year and one year preceding the assessment year. If there are fewer than ten sales, medians may, in the case of agricultural land, be determined by bridging sales information from adjoining counties or in the case of nonagricultural land from other municipalities.

Source: SL 1978, ch 76, § 2; SL 1987, ch 87; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-6-148 — SD Code / Title 10 / Chapter 6 / Section 10-6-148
Railroad and highway rights-of-way deducted in valuing land
Status: in_force

The director shall, in assessing lands for taxation through or over which any railroad or public highway runs, deduct from the entire area of the land the amount of land embraced within the limits of the right - of - way of the railroad or public highway, and assess to the owner of the land through or over which the right - of - way or other highway extends, only the amount of the land less the amount so deducted. This section does not apply to highways running upon section lines.

Source: SL 1890, ch 24, § 1; RPolC 1903, § 2096; RC 1919, § 6715; SDC 1939, § 57.0335; SL 1989, ch 82, § 30; SDCL § 10-6-37; SL 2021, ch 44, §§ 34, 44.
S.D. Codified Laws § 10-45C-10 — SD Code / Title 10 / Chapter 45C / Section 10-45C-10
Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required
Status: in_force

The provisions of § 10-45C-9 preclude assessment for any uncollected or unpaid sales or use tax, penalty, or interest for sales made during the period the seller was not registered in the state, if registration occurs within twelve months of the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement.

Source: SL 2005, ch 81, § 2.
S.D. Codified Laws § 10-28-3 — SD Code / Title 10 / Chapter 28 / Section 10-28-3
Annual statement required of railroad company--Date of filing--Contents
Status: in_force

It shall be the duty of the duly authorized officer of any railroad company owning, leasing, or operating any railroad within this state, to furnish the Department of Revenue on or before May first each year a statement signed and sworn to by such officer. Such statement shall be made as of the thirty-first day of the preceding December, according to the instructions and on the forms prescribed by the Department of Revenue, which shall embrace and show:

(1) The whole number of miles of main line or lines and branches thereof owned, operated, or leased in the state by the railroad company making the return, and the present true cash value thereof per mile;

(2) The number of miles of main line or lines and branches thereof owned, operated, or leased by such company, the number of miles of sidetrack and the present true cash value thereof per mile, the quantity of land actually used for gravel or sand beds or for snow protection, and the number and character of buildings and present cash value thereof, the width of right-of-way, the width and length of warehouse lots located in each county in the state, and the value thereof;

(3) The number of miles of main line and the number of miles of sidetrack and passing tracks and value thereof, the width and length of right-of-way, the number and size of warehouse lots upon or contiguous to the right-of-way, the size, cost, and character of the passenger depot, freight depot, warehouse or warehouses, shops, turntables, roundhouses, engine stables, coal houses, stockyards, and of all other buildings; the amount of ground used for yards in addition to ground already specified, and the quantity of unplatted land held or actually and necessarily used exclusively for railway purposes, owned by such company and situated within the limits of each municipality, and the value thereof, and of any terminals therein owned by such company;

(4) The number of engines, passenger, mail, express, baggage, freight, and other cars owned by such company and used in operating such railroad in this state, and on roads having various lines and branches within the state the statement shall show the actual amount of rolling stock owned by the company, in use on each of such lines and branches within this state during the year for which the report is made;

(5) The total gross earnings of the company for the year for which the report is made, the amount paid out for operating expenses, taxes, interest on bonds, and permanent improvements;

(6) The total net earnings of the company for the year for which the report is made, and the total number of miles owned and operated;

(7) The total gross earnings of the various lines and branches owned and operated by the company within this state during the year for which the report is made, the amount paid out of the same for operating expenses incurred in operating such lines and branches, the total amount of taxes levied upon such property for such year, the amount paid out for interest on bonds issued upon the lines and branches in the state, the amount of such bonds per mile and the interest which they bear, and the amount paid out for permanent improvements upon the lines and branches within the state during such year;

(8) The percent paid to the stockholders of such company during such year as dividends, upon both common and preferred stock, and the surplus representing undivided profits on hand at the time of making such statement;

(9) Such other information and statistics as the Department of Revenue may require.

Source: SDC 1939, § 57.1302; SL 1992, ch 60, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-67 — SD Code / Title 10 / Chapter 45 / Section 10-45-67
Exemption of natural gas transportation services by pipeline
Status: in_force

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

Source: SL 1994, ch 99, § 1.
S.D. Codified Laws § 10-12-7 — SD Code / Title 10 / Chapter 12 / Section 10-12-7
Local levies in specific amounts--Certification to county auditor--Change in levy after certification
Status: in_force

All county, township, municipal, sanitary district, and school taxes, except special assessments in municipalities, shall be levied or voted in specific amounts of money required and within the limitations fixed by law. The amount of such levies made by any of such taxing districts except counties shall be certified to the county auditor of the county by the clerk or corresponding officer of the taxing district on or before the first day of October of each year and such certificates shall be filed by such auditor as permanent records of his office and be open to public inspection at all times.

Any levy so filed may be altered in any respect permitted by law, by proper action of the governing body of the taxing district involved, at any time before extension of the tax for said district has been commenced by the county auditor, upon filing a properly amended certificate showing the alteration required.

Source: SL 1901, ch 50, § 1; RPolC 1903, § 2135; RC 1919, § 6752; SDC 1939, § 57.0510; SL 1992, ch 73, § 4.
S.D. Codified Laws § 10-45-96 — SD Code / Title 10 / Chapter 45 / Section 10-45-96
Tax on gross receipts of professional employer organization--Deduction available
Status: in_force

The gross receipts of a professional employer organization are specifically subject to the tax imposed by this chapter. However, a professional employer organization may deduct from its taxable gross receipts its actual disbursements, including appropriate reserves, for the wages, salaries, payroll taxes, payroll deductions, workers' compensation costs, insurance premiums, welfare benefits, retirement benefits, and other employee benefits of its co - employees.

Source: SL 1999, ch 57, § 1.
S.D. Codified Laws § 10-35-1.3 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.3
Definitions
Status: in_force

Terms as used in §§ 10-35-1.3 to 10-35-1.6 , inclusive, mean:

(1) "Commercial operation date," the first date that a power generation facility is producing electricity on a continuous basis and is delivering electricity to customers;

(2) "Construction date," is the first date earth is excavated for the purpose of constructing the power generation facility;

(3) "Construction period," the time period between the construction date and the commercial operation date;

(4) "Nameplate capacity," the number of kilowatts a power generation facility can produce, as assigned to the power unit by the manufacturer and determined by the secretary;

(5) "Power generation facility," a facility with one power unit that generates electricity, with a nameplate capacity of no less than five hundred megawatts or a facility that generates at least five hundred megawatts of electricity by converting coal to synthesis gas which is used to fuel a combined-cycle power unit that generates electricity from one or more combustion turbines and one or more steam turbines;

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

Source: SL 2005, ch 66, § 1; SL 2007, ch 53, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-73 — SD Code / Title 10 / Chapter 50 / Section 10-50-73
Manufacturer to certify participation or compliance--Form--Delivery--Contents
Status: in_force

Any tobacco product manufacturer whose cigarettes are sold in this state whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries shall execute and deliver a certification that, as of the date certified, the tobacco product manufacturer is either a participating manufacturer or is in full compliance with chapter 10-50B . The certification shall be made on a form prescribed by the secretary and delivered to the secretary no later than the thirtieth day of April of each year. A participating manufacturer shall include in its certification a list of its brand families. A nonparticipating manufacturer shall include in its certification:

(1) A complete list of all of its brand families that separately lists brand families of cigarettes and the units sold for each brand family in the state during the preceding calendar year, indicating by an asterisk any brand family sold in the state during that year that is no longer being sold in the state as of the date of the certification, and identification by name and address of any other manufacturer of listed brand families in that year and the current calendar year, and all of its brand families that have been sold in the state at any time during the current calendar year;

(2) That the nonparticipating manufacturer is registered to do business in the state or has appointed a resident agent for service of process and provided notice thereof as required by § 10-50-83 ;

(3) That the nonparticipating manufacturer has established and continues to maintain a qualified escrow fund, and has executed a qualified escrow agreement governing the qualified escrow fund that has been reviewed and approved by the attorney general;

(4) That the nonparticipating manufacturer is in full compliance with chapter 10-50B , §§ 10-50-72 to 10-50-92 , inclusive, and any rules promulgated pursuant thereto;

(5) The name, address, and telephone number of the financial institution where the nonparticipating manufacturer has established the qualified escrow fund, the account number of the qualified escrow fund and sub-account number for the state, the amount the nonparticipating manufacturer placed in the fund for cigarettes sold in the state during the preceding calendar year, the date, and amount of each deposit, the amount and date of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from the fund, or from any other qualified escrow fund into which it ever made escrow payments, and such evidence or verification as may be deemed necessary by the secretary to confirm the foregoing; and

(6) That the nonparticipating manufacturer consents to be sued in the circuit courts of the state for purposes of the secretary enforcing any provision of chapter 10-50B , §§ 10-50-72 to 10-50-92 , inclusive, and any rules promulgated pursuant thereto. The consent to suit shall be demonstrated by the execution and submission of a consent to suit form prepared by the attorney general, with proof of authority to consent and execute the form.

Source: SL 2003, ch 74, § 2; SL 2005, ch 83, § 1.
S.D. Codified Laws § 10-45-1.19 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.19
Gross receipts excludes tax imposed by certain chapters and sections
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 10-45D , 10-52 , and 10-52A , and §§ 49-34A-45 and 49-34A-46 that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.

Source: SL 2013, ch 56, § 1; SL 2015, ch 232, § 3.
S.D. Codified Laws § 10-64-4 — SD Code / Title 10 / Chapter 64 / Section 10-64-4
Injunction during pendency of declaratory judgment action
Status: in_force

The filing of the declaratory judgment action established in this chapter by the state operates as an injunction during the pendency of the action, applicable to each state entity, prohibiting any state entity from enforcing the obligation in § 10-64-2 against any taxpayer who does not affirmatively consent or otherwise remit the sales tax on a voluntary basis. The injunction does not apply if there is a previous judgment from a court establishing the validity of the obligation in § 10-64-2 with respect to the particular taxpayer. Except as to a defendant in an action initiated by the state pursuant to § 10-64-3 , any injunction imposed by this section is automatically dissolved and lifted on November 1, 2018.

Source: SL 2016, ch 70, § 3, eff. May 1, 2016; SL 2018 (SS), ch 2, § 3, eff. Sept. 12, 2018.
S.D. Codified Laws § 10-50B-4 — SD Code / Title 10 / Chapter 50B / Section 10-50B-4
Cigarette defined
Status: in_force

For the purposes of §§ 10-50B-1 to 10-50B-1 0, inclusive, the term, cigarette, means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:

(1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;

(2) Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette;

(3) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subdivision (1) of this definition.

The term, cigarette, includes, roll - your - own, meaning any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition, 0.09 ounces of roll - your - own tobacco constitutes one individual cigarette.

Source: SL 1999, ch 60, § 4.
S.D. Codified Laws § 10-12-17 — SD Code / Title 10 / Chapter 12 / Section 10-12-17
Use of general road and bridge funds for matching aid permitted
Status: in_force

Nothing in §§ 10-12-13 to 10-12-16 , inclusive, may be construed to prohibit the board of county commissioners from using any other funds appropriated for highway and bridge purposes for the purpose of matching federal aid grants heretofore or hereafter made.

Source: SL 1951, ch 35, § 3; SL 1953, ch 29, § 3; SL 1957, ch 29, § 3; SDC Supp 1960, § 57.0505-1; SL 1982, ch 28, § 31.
S.D. Codified Laws § 10-45-1.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.2
Gross receipts not to include refunded sale price of property
Status: in_force

For purposes of the tax imposed by this chapter, the sale price of property returned by customers are not gross receipts if the full sale price thereof is refunded either in cash or by credit.

Source: SL 2002, ch 64, § 15.
S.D. Codified Laws § 10-11-5 — SD Code / Title 10 / Chapter 11 / Section 10-11-5
Addition of omitted tax to tax list--Certification to county treasurer--Warrant for collection--Evidence filed by county auditor
Status: in_force

The county auditor shall upon completing such assessment and extending the tax thereon, immediately make the necessary entries upon the proper tax lists which are in his possession, to add the omitted tax, and as to such tax lists as are in possession of the county treasurer he shall immediately certify to such county treasurer the name of the owner, the value of the property so assessed, and the year or years for which such assessment is made, the name or number of the school district and the name of the township or municipality in which such property is located, and the amount of tax extended against the same, and if such assessment be upon any tract or tracts of real property, a legal description of same must be given, and there shall be attached to said certificate a warrant for the collection of such taxes, and the county auditor shall, in all cases, file in his office a statement of the facts or evidence on which he made such correction or additional assessment.

Source: SL 1919, ch 110, § 2; SDC 1939, § 57.0346; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-46-17.7 — SD Code / Title 10 / Chapter 46 / Section 10-46-17.7
Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment
Status: in_force

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

Source: SL 2006, ch 58, § 20.
S.D. Codified Laws § 10-35-1.10 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.10
Promulgation of rules on environmental upgrade exemption
Status: in_force

The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26 , concerning this exemption to:

(1) Specify the real and personal property that makes up an environmental upgrade;

(2) Determine the original and depreciated cost of the environmental upgrade;

(3) Establish a procedure to calculate the effect of the exemption upon the assessed value of the coal-fired power plant; and

(4) Allocate the exemption between the ownership of the coal-fired power plant.

Source: SL 2006, ch 44, § 4; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-37-2.1 — SD Code / Title 10 / Chapter 37 / Section 10-37-2.1
Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation
Status: in_force

The property of every person, partnership, association, limited liability company, corporation, joint venture, or syndicate used in the business of transporting or transmitting water by pipelines for use as a medium for carrying coal or other energy minerals, as that term is defined in § 10-39A-1.1 , for use in the extraction or refining of energy minerals, or for use in the production of synthetic fuels, whether such pipelines are owned or leased, is hereby specifically classified for taxation purposes and shall be taxed as provided in this chapter on the portion of the pipeline company's property that is actually used for the foregoing purposes. The proportional share of a pipeline company's property that is used to deliver water for domestic or municipal use in this state is exempt from ad valorem taxation.

Source: SL 1981 (2d SS), ch 1, § 25; SL 1994, ch 351, § 20.
S.D. Codified Laws § 10-13-47 — SD Code / Title 10 / Chapter 13 / Section 10-13-47
Homeowner property tax reduction fund--Administration--Purpose--Expenditures
Status: in_force

There is created in the state treasury the homeowner property tax reduction fund.

The Department of Revenue shall administer the fund. The purpose of the fund is to provide property tax relief for owner-occupied single-family dwellings. Moneys in the fund must be used to reduce the local effort for general education levies on owner-occupied single-family dwellings.

Interest on moneys credited to the fund must remain in the fund. Expenditures from the fund must be budgeted through the general appropriation bill.

Moneys in the fund may not be transferred to the general fund.

Source: SL 2026, ch 48, § 1.
S.D. Codified Laws § 10-45-2.6 — SD Code / Title 10 / Chapter 45 / Section 10-45-2.6
Definition of terms used in §10-45-2.5
Status: in_force

Terms used in § 10-45-2.5 mean:

(1) "Substantial ownership interest," an interest in an entity that is not less than the degree of ownership of equity interest in an entity that is specified by Section 78p of Title 15 of the United States Code as of January 1, 2011, with respect to a person other than a director or officer;

(2) "Ownership," includes both direct ownership and indirect ownership through a parent, subsidiary, or affiliate.

Source: SL 2011, ch 56, § 2.
S.D. Codified Laws § 10-45-104 — SD Code / Title 10 / Chapter 45 / Section 10-45-104
Secretary to prescribe form and documentation requirements
Status: in_force

Any extension shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any extension where the business has failed to provide information or documentation requested or considered necessary by the secretary to determine the validity of the extension.

Source: SL 2001, ch 57, § 7.
S.D. Codified Laws § 10-1-6 — SD Code / Title 10 / Chapter 1 / Section 10-1-6
Divisions within department--Directors and deputy directors of divisions--Employees of department
Status: in_force

The secretary of revenue may establish divisions within the Department of Revenue as necessary for the proper functioning of the department and shall prescribe, assign, and delegate the powers, duties, and functions of each division. The secretary may appoint one or more directors and deputy directors for each of the divisions to serve at the secretary's pleasure. The secretary may employ such clerical and other employees and assistants as the secretary deems necessary for the proper transaction of the business of the department and its divisions, and the secretary may fix their salaries, except as otherwise provided by law.

Source: SL 1955, ch 246, § 4; SDC Supp 1960, § 57.01A04; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-33-19 — SD Code / Title 10 / Chapter 33 / Section 10-33-19
Collection of delinquent taxes
Status: in_force

All laws relating to the enforcement of the payment of delinquent taxes are applicable to each company not subject to the tax imposed by § 10-33-21 .

Source: SL 1915, ch 100, § 20; RC 1919, § 6628; SDC 1939, § 57.1807; SL 2011, ch 54, § 10.
S.D. Codified Laws § 10-3-16 — SD Code / Title 10 / Chapter 3 / Section 10-3-16
Assessment of property by director--Exception--County as assessment district
Status: in_force

The director of equalization shall assess for taxation all property subject to taxation, except property which the secretary of revenue has been directed to assess, which is situated in the county or municipality for which the director is appointed, including all property located within the corporate limits of each municipality. No legal presumption of correctness attaches to the director's assessed valuation of property. Each county in this state is an assessment district.

Source: SL 1957, ch 477, § 7 (1); SDC Supp 1960, § 57.03A07 (1); SL 1982, ch 28, § 24; SL 1992, ch 60, § 2; SL 2000, ch 43, § 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 § 10-12-28.1 — SD Code / Title 10 / Chapter 12 / Section 10-12-28.1
Additional township levy for fire protection and emergency medical services
Status: in_force

If the allowable tax levy for a township in § 10-12-28 is insufficient to meet other allowable expenses, fire protection expenses, and expenses for emergency medical services, an additional annual tax for the purpose of providing fire protection and emergency medical services may be levied. However, the additional levy may not exceed one dollar and twenty cents per thousand dollars of taxable valuation within the township.

Source: SL 1981, ch 85; SL 1988, ch 94, § 3; SL 1989, ch 87, § 15O; SL 2018, ch 61, § 1.
S.D. Codified Laws § 10-33-20 — SD Code / Title 10 / Chapter 33 / Section 10-33-20
Distribution of tax proceeds--Tax receipt
Status: in_force

When taxes on telephone property located within a municipality are collected, the amount due each municipality, or school district shall be paid over by the county treasurer to the treasurer of such municipality, or school district and the treasurer shall credit the remainder to the several state and county funds. When collecting taxes on property located without the corporate limits of any municipality, the treasurer shall use a tax receipt to be called the "telephone tax receipt," and shall credit the proper amount to the state funds and the balance to the county general fund.

Source: SL 1915, ch 100, § 19; RC 1919, § 6627; SDC 1939, § 57.1806; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-56-13 — SD Code / Title 10 / Chapter 56 / Section 10-56-13
Payment of tax before sale--Release of property to owner
Status: in_force

If, after the seizure and any time before sale, the property owner, or any interested person, or anyone in the owner's or the interested person's behalf, pays the sheriff the amount of the tax with the legal interest, penalty, and costs that are due, then the levy or seizure is abated. The property shall be released to the owner, at the place it may then be and a receipt shall be given for the taxes paid.

Source: SL 1982, ch 107, § 13; SL 2008, ch 37, § 122.
S.D. Codified Laws § 10-45-111 — SD Code / Title 10 / Chapter 45 / Section 10-45-111
Relief from liability for failing to collect tax at new rate--Conditions
Status: in_force

A retailer is relieved of any liability for failing to collect a tax pursuant to this chapter at a new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of the rate change if:

(1) The retailer collected the tax at the immediately preceding effective rate; and

(2) The retailer's failure to collect at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate.

This section does not apply if the retailer fraudulently failed to collect the tax at the new rate or solicited purchasers based on the immediately preceding effective rate.

Source: SL 2010, ch 60, § 1.
S.D. Codified Laws § 10-45-19 — SD Code / Title 10 / Chapter 45 / Section 10-45-19
Exemption of fuel used for agricultural or railroad purposes
Status: in_force

Motor fuel, including kerosene, tractor fuel, liquefied petroleum gas, natural and artificial gas, diesel fuels, and distillate, when used for agricultural or railroad purposes, is exempt from the tax imposed by this chapter.

For the purposes of this section, agricultural purposes does not include the lighting or heating of any farm residence.

For the purposes of this section, railroad purposes includes only locomotives or track motor cars being operated on railroad tracks in road service in this state.

Source: SL 1945, ch 342, § 1; SL 1951, ch 457, §§ 1, 2; SL 1959, ch 439; SDC Supp 1960, § 57.3202-2; SL 1974, ch 102; SL 1985, ch 89, § 1; SL 1994, ch 96, § 2; SL 2012, ch 67, § 5.
S.D. Codified Laws § 10-4-15 — SD Code / Title 10 / Chapter 4 / Section 10-4-15
Application for exemption of business incubator, charitable, religious, educational, or local industrial development property
Status: in_force

Any person, organization, corporation, or association claiming a property tax exemption status for any property under §§ 10-4-8.1 to 10-4-14 , inclusive, § 10-4-39 , or as may otherwise be provided by law, shall apply for such exemption to the county director of equalization on forms prescribed by the secretary of revenue prior to November first of the tax year.

Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316; SL 1986, ch 83, § 9; SL 1991, ch 80; SL 1994, ch 74, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 36, § 2; SL 2006, ch 37, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-1-25 — SD Code / Title 10 / Chapter 1 / Section 10-1-25
Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration
Status: in_force

The secretary of revenue shall examine all cases in which evasions or violations of the laws of this state relating to the assessment and taxation of property are complained of or discovered. The secretary shall examine all cases in which property subject to taxation has not been assessed or has been fraudulently or for any reason improperly or unequally assessed or in which the laws in any manner have been evaded or violated. The secretary shall institute proceedings to remedy improper or negligent administration of the laws relating to the taxing of property in the state.

Source: SDC 1939, § 57.0101 (10); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 11; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-24-6 — SD Code / Title 10 / Chapter 24 / Section 10-24-6
Payment of subsequent taxes without full redemption from county--Receipt
Status: in_force

If any tax certificate has been purchased by the county at any tax certificate sale, subsequent taxes have accrued and become due against the real property, and the tax certificate remains owned by the county, a person may pay the amount due on one or more years of the subsequent taxes without making full redemption from the sale without depriving the county of its right to enforce the county's tax liens under any tax certificate. The treasurer, after issuing a receipt for payment, shall state the years for which prior taxes on the real property remain unpaid.

Source: SL 1933, ch 65; SDC 1939, § 57.1114; SL 2018, ch 63, § 114.
S.D. Codified Laws § 10-46-5 — SD Code / Title 10 / Chapter 46 / Section 10-46-5
Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded
Status: in_force

If a contractor or subcontractor, as defined in chapters 10-46A and 10-46B , uses tangible personal property or any product transferred electronically in the performance of a contract or to fulfill contract or subcontract obligations, whether the title to the property is in the name of the contractor, subcontractor, contractee, subcontractee, or any other person, or whether the titleholder of the property would be subject to pay the sales or use tax, the contractor or subcontractor shall pay a tax at the rate prescribed by § 10-45-2 , measured by the purchase price or fair market value of the property, whichever is greater, unless the property has been previously subjected to a sales or use tax, in this state and the tax due thereon has been paid. However, if the contractor or subcontractor fabricates tangible personal property for use in the performance of a contract, fair market value excludes the value of the contractor's or subcontractor's fabrication costs.

Source: SDC Supp 1960, § 57.4303 (4) as added by SL 1966, ch 256; SL 1977, ch 99, § 2; SL 1982, ch 118, § 1; SL 1992, ch 91, § 1; SL 2008, ch 51, § 41.
S.D. Codified Laws § 10-44-15 — SD Code / Title 10 / Chapter 44 / Section 10-44-15
Payment of fire insurance tax proceeds into firemen's pension fund
Status: in_force

Any municipality of the first class having a paid fire department with three or more full - time members shall be required to pay over the money so received as provided by § 9-16-23 .

Source: SL 1951, ch 456, § 4; SL 1957, ch 469; SL 1959, ch 440, § 1; SDC Supp 1960, § 57.03A04; SL 1977, ch 98, § 7; SL 1992, ch 60, § 2.
S.D. Codified Laws § 10-33-29 — SD Code / Title 10 / Chapter 33 / Section 10-33-29
Local taxation of nonoperating property permitted
Status: in_force

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

Source: SDC 1939, § 57.1801 as added by SL 1941, ch 341; SL 1965, ch 287, § 1.
S.D. Codified Laws § 10-46-4 — SD Code / Title 10 / Chapter 46 / Section 10-46-4
Tax imposed on person using property
Status: in_force

In addition, said tax is hereby imposed upon every person using, storing, or otherwise consuming such property within this state until such tax has been paid directly to a retailer or the secretary of revenue as hereinafter provided.

Source: SL 1939, ch 276, § 3; SL 1953, ch 471, § 1; SDC Supp 1960, § 57.4303 (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 § 10-45-62 — SD Code / Title 10 / Chapter 45 / Section 10-45-62
Exemption of large boats subject to excise tax
Status: in_force

Any large boat as defined by § 32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by § 32-3A-50 .

Source: SL 1993, ch 102, § 14; SL 2001, ch 56, § 6.
S.D. Codified Laws § 10-47B-4.2 — SD Code / Title 10 / Chapter 47B / Section 10-47B-4.2
Motor fuel and special fuel excise tax rate
Status: in_force

The fuel excise tax rate for motor fuel and special fuel is $.28 per gallon.

Source: SL 2015, ch 165, § 8, eff. Apr. 1, 2015.
S.D. Codified Laws § 10-3-31 — SD Code / Title 10 / Chapter 3 / Section 10-3-31
Examination of recorded real estate conveyances--Record of considerations shown--Destruction
Status: in_force

The director of equalization shall regularly examine all conveyances of real estate in the county as filed with the register of deeds and keep a record by description of the considerations shown on the conveyances. However, the director of equalization may destroy any record that is declared by the records destruction board, acting pursuant to § 1-27-19 , to have no further administrative, legal, fiscal, research, or historical value.

Source: SL 1957, ch 477, § 7 (6); SDC Supp 1960, § 57.03A07 (6); SL 1981, ch 45, § 12; SL 2008, ch 37, § 39.
S.D. Codified Laws § 10-55A-7 — SD Code / Title 10 / Chapter 55A / Section 10-55A-7
Payment of recovery refund
Status: in_force

A recovery refund shall be paid to an eligible taxpayer on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Labor and Regulation.

Source: SL 1982, ch 99, § 7; 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 260, § 1.
S.D. Codified Laws § 10-11-65 — SD Code / Title 10 / Chapter 11 / Section 10-11-65
Appeal from assessment to sales ratio studies
Status: in_force

Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the assessment to sales ratio studies prepared by the Department of Revenue pursuant to § 10-11-55 to the Office of Hearing Examiners in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.

Source: SL 1994, ch 73, § 45; 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 § 10-45-45 — SD Code / Title 10 / Chapter 45 / Section 10-45-45
Records preserved by persons subject to tax--Inspection by department
Status: in_force

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

Source: SDC 1939, § 57.3311; SL 1967, ch 329, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-12-32.1 — SD Code / Title 10 / Chapter 12 / Section 10-12-32.1
10-12-32.1. Municipalities incorporated after January 1, 1984
Status: in_force

If a municipality was incorporated after January 1, 1984, the municipality shall receive twenty - five percent of the money raised for county roads for calendar years 1984, 1985, and 1986, within the area that is now incorporated as a municipality.
S.D. Codified Laws § 10-45-107 — SD Code / Title 10 / Chapter 45 / Section 10-45-107
Promulgation of rules regarding filing extensions
Status: in_force

The secretary may promulgate rules, pursuant to chapter 1-26 , concerning the procedures for filing extensions and the requirements necessary to qualify for an extension.

Source: SL 2001, ch 57, § 10.
S.D. Codified Laws § 10-46-45 — SD Code / Title 10 / Chapter 46 / Section 10-46-45
Notice and hearing on revocation of permit or authority to do business
Status: in_force

No order authorized in § 10-46-44 shall be made until the retailer is given an opportunity to be heard and show cause why such order should not be made, and shall be given ten days' notice of the time, place and purpose of such hearing. Such notice shall be served in the manner provided for service of summons in civil actions.

Source: SL 1939, ch 276, § 19; SDC Supp 1960, § 57.4316.
S.D. Codified Laws § 10-46E-6 — SD Code / Title 10 / Chapter 46E / Section 10-46E-6
Tax collection and administration
Status: in_force

The tax imposed by § 10-46E-1 shall be collected and administered by the Department of Revenue.

Source: SL 2006, ch 58, § 6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-45-94.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-94.1
Direct mail defined
Status: in_force

For the purposes of this chapter, the term, direct mail, means any printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser if the cost of the items are not billed directly to the recipients. The term includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. The term does not include multiple items of printed material delivered to a single address.

Source: SL 2010, ch 59, § 2.
S.D. Codified Laws § 10-13-35.7 — SD Code / Title 10 / Chapter 13 / Section 10-13-35.7
Rural fire protection district--Decrease of revenue payable from real property taxes--Effect
Status: in_force

Any rural fire protection district may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by § 10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§ 10-13-35.8 and 10-13-35.9 .

Source: SL 2004, ch 85, § 1.
S.D. Codified Laws § 10-38-6 — SD Code / Title 10 / Chapter 38 / Section 10-38-6
Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply
Status: in_force

It is a petty offense for a public utility company to fail to file any statement or report required by any of such chapters. Each day the statement or report is not filed is a separate offense.

If any such public utility shall make an attempt in good faith to comply with the provisions relating to it in such chapters in the furnishing of any such report or statement, it shall not be subject to such penalty until after the Department of Revenue shall have given such utility formal written notice by registered or certified mail of any defect or delay, and such company shall have failed for a period of twenty days after the mailing of such notice to file a report or statement correcting the defect or omission.

Source: SDC 1939, § 57.9917; SL 1982, ch 86, § 26; 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 § 10-12-28.2 — SD Code / Title 10 / Chapter 12 / Section 10-12-28.2
Authorization of tax levy for secondary road capital improvement fund
Status: in_force

The voters of an organized civil township at the annual township meeting may authorize an annual property tax levy not to exceed fifty cents per thousand dollars of the taxable valuation of the township for the secondary road capital improvement fund for projects and purposes as defined in § 31-13-3.1 . The secondary road capital improvement tax levy authorized by this section is in addition to the levies authorized in §§ 10-12-28 and 31-13-22 . Any tax levy imposed pursuant to this section is exempt from the tax limitations imposed on a township pursuant to chapter 10-13 .

Source: SL 2015, ch 165, § 22, eff. Apr. 1, 2015.
S.D. Codified Laws § 10-23-28.1 — SD Code / Title 10 / Chapter 23 / Section 10-23-28.1
Sale of tax certificates prohibited unless section waived by county commissioners
Status: in_force

Notwithstanding the provisions of chapters 10-23 , 10-24 , and 10-25 , no county may sell any tax certificate unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The county shall be the holder of any tax certificate issued by the county unless the board of county commissioners adopts a resolution waiving the provisions of this section that prohibit the sale of tax certificates. The treasurer shall continue to serve notice on the owner of record of the real property, publish notice, and attend to the other administrative provisions imposed by chapters 10-23 , 10-24 , and 10-25 . Nothing in this section affects the holder of any existing tax certificate, the method in which the tax certificate is redeemed, or the sale of real property for taxes or assessments.

Source: SL 2006, ch 43, § 1; SL 2007, ch 51, § 1; SL 2018, ch 63, § 106.
S.D. Codified Laws § 10-18-7 — SD Code / Title 10 / Chapter 18 / Section 10-18-7
Certification of municipal action where concurrence required--Failure to file certificate as concurrence
Status: in_force

In any case where the concurrence of a municipality in the granting of any abatement or refund is required, the action of the municipality shall be certified to and filed with the county auditor of the county within thirty days after an application for such concurrence shall have been filed with the clerk or the presiding officer of the governing body of such municipality, and if not so filed with said county auditor within such time, the municipality shall be deemed to have concurred in granting the application.

Source: SDC 1939, § 57.0806.
S.D. Codified Laws § 10-46E-12 — SD Code / Title 10 / Chapter 46E / Section 10-46E-12
Prohibited acts--Misdemeanor or felony
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 thirty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;

(3) Fails to keep the records and books required by this chapter or refuses to exhibit these records to the secretary 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 thirty days from the date the return is due is guilty of a Class 1 misdemeanor;

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

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

For purposes of this section, the term, person, includes an officer, member, member-manager, partner, general partner, or limited partner of an entity organized pursuant to Title 47 or 48 who has control or supervision of, or is charged with the responsibility for, making tax returns or payments pursuant to this chapter.

Source: SL 2006, ch 58, § 12, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50-85 — SD Code / Title 10 / Chapter 50 / Section 10-50-85
Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance
Status: in_force

Any nonparticipating manufacturer whose products are sold in this state without appointing or designating an agent as required by §§ 10-50-72 to 10-50-92 , inclusive, shall be deemed to have appointed the secretary of state as its agent and may be proceeded against in courts of this state by service of process upon the secretary of state. However, the appointment of the secretary of state as its agent does not constitute compliance for the purpose of having a nonparticipating manufacturer or its brand families listed or retained in the directory.

Source: SL 2003, ch 74, § 14.
S.D. Codified Laws § 10-45-113 — SD Code / Title 10 / Chapter 45 / Section 10-45-113
Exemption for small sales by minors
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 of any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year from any sale of tangible personal property, any service delivered, or any product or service transferred electronically for use in the state.

Source: SL 2019, ch 65, § 1; SL 2024, ch 39, § 4.
S.D. Codified Laws § 10-46E-9 — SD Code / Title 10 / Chapter 46E / Section 10-46E-9
Revenue deposited in general fund
Status: in_force

The revenue from the tax imposed by this chapter shall be deposited in the general fund.

Source: SL 2006, ch 58, § 9.The revenue from the tax imposed by this chapter shall be deposited in the general fund, except as otherwise provided in § 10-13-48 .

Source: SL 2006, ch 58, § 9; SL 2026, ch 48, § 4, eff. July 1, 2027.
S.D. Codified Laws § 10-45-6.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-6.3
Call center defined--Exclusions
Status: in_force

As used in § 10-45-6.1 , the term, call center, means any physical location where telephone calls are placed, or received, for the purpose of making sales, marketing, customer service, or technical support. The term does not include:

(1) Any location where telephone calls are primarily placed to, or received from, the same taxpayer, or affiliates of the same taxpayer, that owns or operates the location; or

(2) Any insurance, real estate, or brokerage company.

Source: SL 2003, ch 63, § 2.
S.D. Codified Laws § 10-23-18 — SD Code / Title 10 / Chapter 23 / Section 10-23-18
Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings
Status: in_force

The purchaser of a tax certificate sold by the treasurer for taxes is entitled to a tax certificate describing the real property, the sum paid and stating the time when the purchaser will be entitled to a deed. The tax certificate shall be signed by the treasurer and is presumptive evidence of the regularity of all prior proceedings.

Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 95.
S.D. Codified Laws § 10-44-1.1 — SD Code / Title 10 / Chapter 44 / Section 10-44-1.1
Rules of director of insurance
Status: in_force

The director of the Division of Insurance may make reasonable rules to administer or interpret the provisions of this chapter to include, but not be limited to, definition of terms.

Source: SL 1982, ch 110, § 4.
S.D. Codified Laws § 10-38-34 — SD Code / Title 10 / Chapter 38 / Section 10-38-34
Nonparticipation in administrative action not a bar to appeal
Status: in_force

It is not a bar to any appeal by a public taxing district or governmental subdivision under § 10-38-30 that the public taxing district or governmental subdivision did not participate or intervene in the administrative action of the Department of Revenue.

Source: SL 1993, ch 92, § 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 § 10-22-30 — SD Code / Title 10 / Chapter 22 / Section 10-22-30
Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list
Status: in_force

The treasurer shall present to the board of county commissioners each distress warrant returned by the sheriff uncollected. The board shall examine each return. If the taxes described in any distress warrant cannot be collected, the board shall declare the taxes to be uncollectible and the treasurer shall place the taxes on the uncollectible list. A distress warrant may be reissued for the taxes by the order of the board of county commissioners or on written demand of the sheriff. The treasurer does not need to make an additional effort to collect any mobile home taxes or taxes on a building on a leased site declared to be uncollectible until it is determined either by the board of county commissioners or the treasurer that the tax has become or may become collectible.

Source: SL 1915, ch 296, § 11; SL 1917, ch 133, § 7; RC 1919, § 6781; SDC 1939, § 57.1019; SL 2018, ch 63, § 60.
S.D. Codified Laws § 10-38-12 — SD Code / Title 10 / Chapter 38 / Section 10-38-12
Judgment for taxes, penalties and costs
Status: in_force

If on the trial of the action it shall be found that such company is so indebted, judgment shall be rendered in favor of the treasurer prosecuting such action for the taxes, penalties, and costs as in other actions.

Source: SL 1915, ch 100, § 46; SL 1917, ch 120, § 11; SL 1917, ch 121, § 12; SL 1917, ch 122, § 12; RC 1919, § 6662; SDC 1939, § 57.2001.
S.D. Codified Laws § 10-45-5.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-5.2
Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax
Status: in_force

The following services enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are specifically subject to the tax levied by this chapter: metal mining services (group no. 108); coal mining (major group 12); nonmetallic minerals (except fuels) services (group no. 148); service industries for the printing trade (group no. 279); coating, engraving and allied services (group no. 347); communication, electric and gas services (division E except group nos. 483, 494 and 495); hotels, motels, and tourist courts (group no. 701); rooming and boarding houses (group no. 702); camps and recreational vehicle parks (group no. 703); personal services (major group 72); business services (major group 73); automotive repair, services, and parking (major group 75); miscellaneous repair services (major group 76), except repair services for farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes; amusement and recreation services (major group 79); legal services (major group 81); landscape and horticultural services (group no. 078); engineering, accounting, research, management, and related services (major group 87, except industry no. 8733); title abstract offices (group no. 654); consumer credit reporting agencies, mercantile reporting agencies, and adjustment and collection agencies (group no. 732); real estate agents and managers (group no. 653); funeral service and crematories (group no. 726), except that purchases of goods or services with money advanced as an accommodation are retail purchases and are not includable in gross receipts for funeral services and fees paid or donated for religious ceremonies are not includable in gross receipts for funeral services; loan brokers (industry no. 6163); repair shops and related services, not elsewhere classified (industry no. 7699) but only locksmiths and locksmith shops; and floor laying and other floor work not elsewhere classified (industry no. 1752). In addition, the following services are also specifically subject to the tax levied by this chapter: livestock slaughtering services; dog grooming services; airplane, helicopter, balloon, dirigible and blimp rides for amusement or sightseeing; the collection and disposal of solid waste; and all appraiser's services. The services enumerated in this section may not be construed as a comprehensive list of taxable services but rather as a representative list of services intended to be taxable pursuant to the provisions of this chapter.

Source: SL 1979, ch 84, § 10; SL 1980, ch 94; SL 1980, ch 95; SL 1982, ch 113, § 1; SL 1986, ch 100, § 1; SL 1988, ch 108, § 1; SL 1988, ch 112, § 2; SL 1989, ch 30, § 32; SL 1989, ch 104, § 1; SL 1991, ch 108, § 3; SL 1995, ch 68, § 7; SL 1996, ch 83, § 12; SL 1998, ch 71, § 4; SL 2006, ch 58, § 19, eff. Apr. 1, 2006; SL 2015, ch 67, § 3.
S.D. Codified Laws § 10-3-3 — SD Code / Title 10 / Chapter 3 / Section 10-3-3
Appointment of county director--Mayor participating
Status: in_force

The county director of equalization shall be appointed by the board of county commissioners at either a special or regular meeting of the commissioners. If a single municipality contains fifty percent or more of the population of a county, the mayor of the municipality and the board of county commissioners shall make the appointment, and the mayor is entitled to sit and vote with the board.

Source: SL 1957, ch 477, § 2; SDC Supp 1960, § 57.03A02; SL 2008, ch 37, § 24.
S.D. Codified Laws § 10-4-9.2 — SD Code / Title 10 / Chapter 4 / Section 10-4-9.2
Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception
Status: in_force

Property owned by a benevolent organization and used exclusively for benevolent purposes is exempt from taxation. A benevolent organization is any lodge, patriotic organization, memorial association, educational association, cemetery association, or similar association. A benevolent organization shall be nonprofit and recognized as an exempt organization under section 501(c)(3), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) of the United States Internal Revenue Code, as defined by § 10-1-47 . However, if any such property consists of improved or unimproved property located within a municipality not occupied or directly used in carrying out the primary objective of the benevolent organization owning the same, such property shall be taxed the same as other property of the same class is taxed. However, if any such property consists of agricultural land, such property shall be taxed the same as other property of the same class is taxed. For the purposes of this section, an educational association is a group of accredited elementary, secondary, or postsecondary schools. For the purposes of this section, a benevolent organization also includes a congressionally chartered veterans organization which is nonprofit and recognized as an exempt organization under section 501(c)(4) of the United States Internal Revenue Code, as defined by § 10-1-47 .

For purposes of this section, benevolent purpose means an activity that serves the poor, distressed or underprivileged, promotes the physical or mental welfare of youths or disadvantaged individuals, or relieves a government burden.

Source: SL 1986, ch 83, § 3; SL 1991, ch 77; SL 1992, ch 71; SL 1992, ch 72; SL 1992, ch 75; SL 2009, ch 39, § 2; SL 2010, ch 45, § 2; SL 2011, ch 48, § 2; SL 2012, ch 59, § 2; SL 2013, ch 42, § 2; SL 2014, ch 54, § 2; SL 2015, ch 62, § 2; SL 2016, ch 54, § 3.
S.D. Codified Laws § 10-21-2 — SD Code / Title 10 / Chapter 21 / Section 10-21-2
Demand not necessary to fix liability--Duty of taxpayer
Status: in_force

No demand for taxes is necessary in order to fix the liability of the person against whom the taxes are assessed, but it is the duty of every person subject to taxation under this chapter to pay or cause to be paid to the treasurer the amount due.

Source: SL 1915, ch 296, § 1; RC 1919, § 6760; SDC 1939, § 57.1003; SL 2018, ch 63, § 3.
S.D. Codified Laws § 10-46-58 — SD Code / Title 10 / Chapter 46 / Section 10-46-58
Passenger transportation tax imposed--Transportation within state
Status: in_force

There is imposed a tax of four and two-tenths percent on the privilege of the use of any transportation of passengers. The tax imposed by this section applies to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.

Source: SL 1996, ch 83, § 4; SL 2016, ch 65, § 11, eff. June 1, 2016; SL 2023, ch 32, § 11.There is imposed a tax of four and one-half percent on the privilege of the use of any transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.

Source: SL 1996, ch 83, § 4; SL 2016, ch 65, § 11, eff. June 1, 2016; SL 2023, ch 32, §§ 11, 19.
S.D. Codified Laws § 10-39A-20 — SD Code / Title 10 / Chapter 39A / Section 10-39A-20
False statement under oath as perjury
Status: in_force

Any person, required by this chapter to make or file a statement or to verify it under oath, who intentionally makes or verifies under oath a false statement is guilty of perjury with punishment, upon conviction, as provided by law.

Source: SL 1982, ch 100, § 5.
S.D. Codified Laws § 10-59-44 — SD Code / Title 10 / Chapter 59 / Section 10-59-44
Revocation or cancellation of license for failure to file return or remit tax
Status: in_force

The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the tax due the state on or before the times specified in § 10-33A-10.1 , 10-45-27.3 , 10-45D-10.2 , 10-46-27.1 , 10-46A-1.8 , 10-46B-1.6 , 10-46E-7 , 10-52-18 , 10-52A-4.2 , or 10-62-4 , respectively, or any other reporting period authorized.

Source: SL 2010, ch 69, § 1; SL 2017, ch 65, § 17.
S.D. Codified Laws § 10-43-46 — SD Code / Title 10 / Chapter 43 / Section 10-43-46
False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty
Status: in_force

Any person, corporation, or any officer or employee of a corporation, or member or employee of any partnership, who, with intent to evade any of the requirements of this chapter or any lawful requirements of the secretary of revenue pursuant to this chapter, makes a false or fraudulent return or statement or supplies false or fraudulent information is guilty of a Class 1 misdemeanor. In addition, the person, corporation, officer, employee, or member is liable for a civil penalty of not more than five thousand dollars, to be recovered by the attorney general, in the name of the state. The civil penalty is in addition to all other penalties in this chapter.

Source: SDC 1939, § 57.9922; SL 1982, ch 86, § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 104; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46-69.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-69.1
Tax on use of certain mobile telecommunications services
Status: in_force

Except as provided in § 10-46-69 , there is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:

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

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

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

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

Source: SL 2009, ch 47, § 7; SL 2011, ch 1 (Ex. Ord. 11-1), § 35, eff. Apr. 12, 2011; SL 2016, ch 65, § 13, eff. June 1, 2016; SL 2023, ch 32, § 13.Except as provided in § 10-46-69 , there is hereby imposed a tax of four and one-half percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:

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

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

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

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

Source: SL 2009, ch 47, § 7; SL 2011, ch 1 (Ex. Ord. 11-1), § 35, eff. Apr. 12, 2011; SL 2016, ch 65, § 13, eff. June 1, 2016; SL 2023, ch 32, §§ 13, 19.
S.D. Codified Laws § 10-6-133 — SD Code / Title 10 / Chapter 6 / Section 10-6-133
Fair market value of agricultural land
Status: in_force

The agricultural income value for agricultural land as determined by §§ 10-6-127 to 10-6-132 , inclusive, represents the fair market value of agricultural land for purposes of assessment, equalization, and taxation, and the department shall provide the director the factor of adjustment necessary for the computation required pursuant to §§ 10-3-41 , 10-12-31.1 , 10-12-42 , and 10-13-37 .

Source: SL 2008, ch 44, § 11; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.34; SL 2021, ch 44, §§ 24, 44.
S.D. Codified Laws § 10-46-6.2 — SD Code / Title 10 / Chapter 46 / Section 10-46-6.2
Exemption for credit services by credit bureaus to certain financial institutions
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of credit services provided by credit bureaus to financial institutions as defined in § 10-43-1 , which financial institutions are paying taxes pursuant to the provisions of chapter 10-43 .

Source: SL 1991, ch 102, § 2.
S.D. Codified Laws § 10-9-3 — SD Code / Title 10 / Chapter 9 / Section 10-9-3
Annual listing of mobile home with county director--Information and copy of title furnished
Status: in_force

The owner of each mobile home shall, on or before the first day of February of each year, list the mobile home with the county director of equalization in the county where the mobile home is located. The owner shall also provide the director of equalization a copy of the valid title to the mobile home if not previously provided. The listing shall be on a form prescribed by the secretary of revenue and provided by the director of equalization and a copy thereof shall be furnished to the county auditor. The applicant shall state, under oath, his name; address; location of mobile home; manufacturer's name; or make of trailer; model; serial number; width; length; weight; and shall also furnish the name and number of the school district, or municipality and the county in which the mobile home is parked or occupied.

Source: SL 1961, ch 450, § 3; SL 1965, ch 294, § 2; SL 1979, ch 66, § 2; SL 1980, ch 76; 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-62 — SD Code / Title 10 / Chapter 47B / Section 10-47B-62
Blender's license required
Status: in_force

Any person acting in this state as a blender shall be licensed as a blender.

Source: SL 1995, ch 71, § 62; SL 1999, ch 58, § 25.
S.D. Codified Laws § 10-50-20 — SD Code / Title 10 / Chapter 50 / Section 10-50-20
Resale of stamps prohibited--Redemption of unused and uncanceled stamps
Status: in_force

No distributor shall sell or transfer any stamps issued under the provisions of this chapter. The secretary of revenue shall redeem any unused, uncanceled stamps presented by any licensed distributor at a price equal to ninety-five percent of their face value.

Source: SDC 1939, § 57.3907; SL 1970, ch 78, § 6; SL 1974, ch 103, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-23-22 — SD Code / Title 10 / Chapter 23 / Section 10-23-22
Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt
Status: in_force

The purchaser at tax sale or assignee of the tax certificate may pay any taxes levied on the real property purchased, whether levied for any year or years previous or subsequent to the sale and still unpaid. The amount or amounts paid as subsequent taxes does not bear interest until on and after the date when the subsequent taxes paid become delinquent. The purchaser or assignee shall have the same lien for the taxes paid subsequently and may add the taxes to the amount paid under the original tax certificate, provided that the purchaser or assignee informs the treasurer that the amount paid is subsequent to the tax certificate. The treasurer shall make out the tax receipt for the taxes paid as subsequent, and shall write on the tax certificate, "paid as subsequent taxes." The treasurer shall enter on the record of the original tax certificate sale the payment of subsequent taxes, giving the name of the person who paid the subsequent taxes, the date when paid, the amount paid, and for what year the subsequent tax was levied.

Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 99.
S.D. Codified Laws § 10-46-16.3 — SD Code / Title 10 / Chapter 46 / Section 10-46-16.3
Exemption of gross receipts from sale of feed and bedding for certain animals
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of feed and bedding for cattle, buffalo, sheep, goats, swine, pheasants, partridges, quail, poultry, ostriches, emus, rheas, and domesticated fur-bearing animals defined in chapter 40-35 , if such feed or bedding is used by farmers or ranchers who are regularly engaged in the business of raising and feeding such animals, or producing milk for sale for human consumption, and horses and other animals within the family equidae. The term, poultry, does not include any fowl other than domestic fowl kept and raised for the market or the production of eggs for human consumption. The term, bedding, only includes straw, corn stover, and bean straw.

Source: SL 1989, ch 113, § 4; SL 1992, ch 94, § 6; SL 2006, ch 49, § 2; SL 2012, ch 70, § 2.
S.D. Codified Laws § 10-47B-29 — SD Code / Title 10 / Chapter 47B / Section 10-47B-29
Due date for remittance of excise taxes
Status: in_force

All tax required to be remitted by §§ 10-47B-21 to 10-47B-27 , inclusive, is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.

Source: SL 1995, ch 71, § 29; SL 2011, ch 64, § 7; SL 2013, ch 60, § 3; SL 2017, ch 65, § 19.
S.D. Codified Laws § 10-44-7 — SD Code / Title 10 / Chapter 44 / Section 10-44-7
Payment required for certificate permitting continuance in business
Status: in_force

The director of the Division of Insurance may not issue a certificate permitting a company to continue doing business in this state until payment of the tax imposed by § 10-44-2 .

Source: SL 1951, ch 456, § 2; SL 1955, ch 413; SL 1959, ch 210; SDC Supp 1960, § 57.35A02; SL 1984, ch 30, § 5.
S.D. Codified Laws § 10-35-1.8 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.8
Application for exemption for coal-fired power plant performing environmental upgrade
Status: in_force

Any coal-fired power plant performing an environmental upgrade may apply for the exemption in § 10-35-1.9 upon forms provided by the secretary of revenue before beginning the environmental upgrade. Upon approval of the application, the secretary shall issue a certificate of exemption. The secretary may require any information from the coal-fired power plant necessary to administer this exemption. The secretary of revenue, as an aid to the determination of the exemption provided by §§ 10-35-1.7 to 10-35-1.10 , inclusive, may call upon the Department of Agriculture and Natural Resources for any information and facts which the department may have concerning a coal-fired power plant seeking the exemption provided by § 10-35-1.9 . The Department of Agriculture and Natural Resources shall furnish the information upon request.

Any coal-fired power plant receiving the exemption provided in § 10-35-1.9 may waive the exemption and the hold harmless provision of § 10-35-1.9 for subsequent assessment years by filing a waiver with the secretary of revenue before the second Tuesday of August.

Source: SL 2006, ch 44, § 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 1 (Ex. Ord. 21-3), § 14, eff. Apr. 19, 2021.
S.D. Codified Laws § 10-35-5 — SD Code / Title 10 / Chapter 35 / Section 10-35-5
Information given in annual report on property outside municipalities
Status: in_force

With reference to property without corporate limits, the statement required by § 10-35-3 shall give the following information:

(1) The number of miles of pole lines, gas or water mains in each county in the state in alphabetical order;

(2) The number of poles per mile and length and size of the same, and the length and size of gas or water pipes;

(3) The number of miles of wire and a detailed description of the same;

(4) The cost of construction of such lines fully equipped, together with the present or depreciated value per mile of such lines in each county.

Source: SL 1929, ch 247, § 3; SDC 1939, § 57.1903(2).
S.D. Codified Laws § 10-46-17.6 — SD Code / Title 10 / Chapter 46 / Section 10-46-17.6
Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment
Status: in_force

There are exempted from the provisions of this chapter and the tax imposed by it, the use of the following:

(1) Parts and repair services on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt from the tax imposed by this chapter pursuant to § 10-46-17.7 , if the part replaces a farm machinery, attachment unit, or irrigation equipment part assigned a specific or generic part number by the manufacturer of the farm machinery, attachment unit, or irrigation equipment; and

(2) Maintenance items and maintenance services used on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt from the tax imposed by this chapter pursuant to § 10-46-17.7 .

Source: SL 2002, ch 64, § 30, eff. Jan. 1, 2006; SL 2006, ch 47, § 2, eff. Mar. 2, 2006; SL 2015, ch 67, § 4.
S.D. Codified Laws § 10-6A-12 — SD Code / Title 10 / Chapter 6A / Section 10-6A-12
False application for assessment freeze--Assessment--Lien--Three-year bar
Status: in_force

Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person's ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessment is a perpetual lien on the property pursuant to § 10-21-33 . The person is barred from receiving the assessment freeze reduction on any property in the state for the following three years.

Source: SL 2008, ch 45, § 4.
S.D. Codified Laws § 10-45-14.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-14.2
Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined
Status: in_force

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

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

Source: SL 1977, ch 100, § 1.
S.D. Codified Laws § 10-47B-72 — SD Code / Title 10 / Chapter 47B / Section 10-47B-72
Renewal of licenses
Status: in_force

All licenses issued pursuant to this chapter, except refund licenses, may, at the discretion of the department, be renewed on an annual basis.

Source: SL 1995, ch 71, § 72; SL 1996, ch 90, § 24; SL 1999, ch 58, § 34.
S.D. Codified Laws § 10-39-52 — SD Code / Title 10 / Chapter 39 / Section 10-39-52
False statement as felony--Forfeiture
Status: in_force

A person who intentionally makes or files, under oath, a statement required by this chapter which is false, is guilty of a Class 6 felony. The market value of all precious metals on which the person makes a false statement shall be forfeited to the State of South Dakota.

Source: SL 1981, ch 95, § 11.
S.D. Codified Laws § 10-45-30 — SD Code / Title 10 / Chapter 45 / Section 10-45-30
Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund
Status: in_force

For purposes of this chapter, a bad debt means the same as the term is defined at 26 U.S.C. § 166 as of January 1, 2005, and is any portion of the purchase price of a transaction that a seller has reported as taxable and for which the seller or any party related to the seller within the meaning of section 267 or 707 of the Internal Revenue Code (related party), as of January 1, 2003, or any disregarded entity for federal income tax purposes that is owned by the seller or a related party, has written off as uncollectible for federal income tax purposes. In computing the amount of tax due, a seller may deduct bad debts from the total amount upon which the tax is calculated for any return. Any deduction taken or refund paid which is attributed to bad debts may not include interest. Bad debts include worthless checks, worthless credit card payments, and uncollectible credit accounts. Bad debts do not include financing charges or interest, sales or use taxes charged on the purchase price, uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold, or assigned to unrelated third parties for collection, and repossessed property. No bad debt deduction may be claimed by any person that has purchased accounts receivable for collection unless the person is a successor that has acquired the entire business of the seller that incurred the bad debt, the person is a related party, or the person is a disregarded entity for federal income tax purposes that is owned by the seller or a related party.

A bad debt may be deducted on the return for the period during which the bad debt is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this section, a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return. If a deduction is taken for a bad debt and the seller subsequently collects the debt in whole or in part, the tax on the amount so collected shall be paid and reported on the next return due after the collection. A seller may allocate its bad debts among states if the books and records of the seller claiming the bad debt can support such allocation.

If a seller's amount of bad debt exceeds the amount of taxable sales for the period during which the bad debt is written off, the seller may obtain a credit or refund of tax on any amount of bad debt as provided in chapter 10-59 . However, a credit or refund under this paragraph may not include interest.

If a seller's filing responsibilities have been assumed by a certified service provider as defined in § 10-45C-1 , the service provider may claim, on behalf of the seller, any bad debt allowance provided by this section. The service provider shall credit or refund the full amount of any bad debt allowance or refund received to the seller.

Source: SDC 1939, § 57.3310 as amended by SL 1967, ch 329, § 7; SL 2002, ch 64, § 25; SL 2003, ch 65, § 1; SL 2005, ch 74, § 1.
S.D. Codified Laws § 10-6-129 — SD Code / Title 10 / Chapter 6 / Section 10-6-129
Recommendations permitted--Factors used for percentage of annual earning capacity--Deadline to submit
Status: in_force

An entity contracting with the department pursuant to § 10-6-128 may submit recommendations regarding the factors to use for the percentage of annual earning capacity to be used to determine the agricultural income value of the land pursuant to § 10-6-127 . Any recommendations under this section must be submitted to the department by September first of each year.

Source: SL 2008, ch 44, § 7; SDCL § 10-6-33.30; SL 2021, ch 44, § 44; SL 2026, ch 41, § 3.
S.D. Codified Laws § 10-45-4.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-4.1
Services subject to taxation
Status: in_force

"Service" means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve predominantly the performance of a service as distinguished from selling property. In determining what is a service, the intended use, principal objective or ultimate objective of the contracting parties shall not be controlling. For the purposes of this chapter services rendered by an employee for his employer are not taxable.

Source: SL 1979, ch 84, § 9; SL 1980, ch 100, § 6.
S.D. Codified Laws § 10-45-14.9 — SD Code / Title 10 / Chapter 45 / Section 10-45-14.9
Exemption of certain insulin sales
Status: in_force

There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of insulin, to the extent used by humans, that is not sold by prescription.

Source: SL 2003, ch 61, § 5.
S.D. Codified Laws § 10-22-61 — SD Code / Title 10 / Chapter 22 / Section 10-22-61
Attorney general authorized to bring action in other states
Status: in_force

The attorney general of this state may bring action in the courts of other states to collect taxes legally due this state.

Source: SL 1953, ch 478, § 3; SDC Supp 1960, § 57.1029; SL 2018, ch 63, § 72.
S.D. Codified Laws § 10-12A-5 — SD Code / Title 10 / Chapter 12A / Section 10-12A-5
Percentage of state and tribal tax proceeds remitted to tribe
Status: in_force

A tax collection agreement between the department and an Indian tribe may provide, if agreed upon by the parties, that a fixed percentage of the total annual state and tribal tax proceeds from an area of Indian country shall be remitted to the Indian tribe in lieu of the exact amount of the revenue collected as a result of the imposition of tribal taxes.

Source: SL 1974, ch 105, § 5; SL 2003, ch 54, § 6.
S.D. Codified Laws § 10-43-50.3 — SD Code / Title 10 / Chapter 43 / Section 10-43-50.3
Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties
Status: in_force

If a taxpayer fails to file a supplementary return as required by § 10-43-50.1 , the secretary may determine the amount of additional tax due, if any, based on information available to the secretary. The secretary's determination of additional tax due, together with interest and penalty as provided in § 10-59-6 , shall be made within six years after the time the supplementary return was due.

The secretary may also impose a penalty of five thousand dollars or ten percent of the additional tax due, whichever is greater, for failure to timely file a supplementary return and pay any additional tax and applicable interest as required by § 10-43-50.1 . This penalty is in addition to all other penalties provided by law and shall be deposited in the state general fund.

Source: SL 2016, ch 63, § 3.
S.D. Codified Laws § 10-50-48 — SD Code / Title 10 / Chapter 50 / Section 10-50-48
Secretary's order after hearing--Copy to applicant
Status: in_force

After any such hearing, the secretary of revenue may make such order in the premises as may appear to him just and lawful and shall furnish a copy of such order to the applicant.

Source: SDC 1939, § 57.3916; SL 1951, ch 452, § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-23-20 — SD Code / Title 10 / Chapter 23 / Section 10-23-20
Tax receipt for property described in tax certificate
Status: in_force

In each tax certificate sale made pursuant to this chapter the treasurer shall make out the tax receipt for the taxes of the real property described in the tax certificate.

Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 97.
S.D. Codified Laws § 10-38-5 — SD Code / Title 10 / Chapter 38 / Section 10-38-5
False statement in utility report--Petty offense
Status: in_force

It is a petty offense for any public utility that is required by chapters 10-28 , 10-33 , or 10-35 , to make any report or statement for purposes of taxation, to knowingly make a false statement in any material respect.

Source: SL 1917, ch 120, § 5; SL 1917, ch 121, § 5; SL 1917, ch 122, § 5; RC 1919, §§ 6612, 6633, 6646; SDC 1939, § 57.9917; SL 1982, ch 86, § 25; SL 2021, ch 43, § 18.
S.D. Codified Laws § 10-44-2 — SD Code / Title 10 / Chapter 44 / Section 10-44-2
Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates
Status: in_force

Any company doing insurance business in this state shall pay a tax at the rates specified in this section. The tax shall be paid to the Division of Insurance at the time the company files its annual statement, or, if no annual statement is required, then before March first of each year.

If, during the previous year, a company paid more than five thousand dollars in premium taxes in this state, the company shall submit payments equal to one-quarter of the previous year's premium taxes to the Division of Insurance on April thirtieth, July thirty-first, October thirty-first, and January thirty-first. The quarterly payments shall be credited against the amount due from the company at the time the company files its annual statement, or if no annual statement is required, then on March first of each year. The director of the Division of Insurance may waive the requirement in writing for quarterly payments or reduce the amount of deposit if the director finds the requirement would impose an undue premium tax on a company because of a significant decline in sales within the state. If the sum of the quarterly payments exceeds the total taxes due, the director shall credit the overpayment against subsequent amounts due or, if requested in writing at the time the company files its annual statement, refund the overpayment to the company. If the overpayment cannot be credited, there is excess remaining after the credit is taken on the annual statement, or the refund is not requested, the division may refund the amount overpaid by May first of the following year. The rates are:

(1) On each domestic company, two and one-half percent of premiums, except for life insurance policies, other than credit life as defined in chapter 58-19 , of a face amount of seven thousand dollars or less, for which the rate is one and one-fourth percent of premiums; and one and one-fourth percent of the consideration for annuity contracts. However, the rate for life insurance, annuities, and court appearance bonds shall be computed as follows:

(a) Two and one-half percent of premiums for a life policy on the first one hundred thousand dollars of annual premium, and eight one-hundredths of a percent for that portion of a policy's annual life premiums exceeding one hundred thousand dollars;

(b) One and one-fourth percent of the consideration for an annuity contract on the first five hundred thousand dollars of consideration, and eight one-hundredths of a percent for that portion of the consideration on an annuity contract exceeding five hundred thousand dollars; and

(c) One percent of premiums for court appearance bonds.

The tax also applies to premiums for insurance written on individuals residing outside this state or property located outside this state if no comparable tax is paid by the direct writing company to any other appropriate taxing authority. However, the tax applies only to premiums for insurance written after July 1, 1980, on individuals residing outside of the United States;

(2) On each foreign company the rate shall be computed as follows:

(a) Two and one-half percent of premiums, except for life insurance policies, other than credit life as defined in chapter 58-19 , of a face amount of seven thousand dollars or less, for which the rate is one and one-fourth percent of premiums;

(b) Two and one-half percent of premiums for a life policy on the first one hundred thousand dollars of annual premium, and eight one-hundredths of a percent for the portion of a policy's annual life premiums exceeding one hundred thousand dollars;

(c) One and one-fourth percent of the consideration for an annuity contract on the first five hundred thousand dollars of consideration, and eight one-hundredths of a percent for that portion of the consideration on an annuity contract exceeding five hundred thousand dollars; and

(d) One percent of premiums for court appearance bonds;

(3) On each insurer not licensed or not authorized to do business in this state the rate shall be computed as follows:

(a) Two and one-half percent of premiums, except for life insurance policies, other than credit life as defined in chapter 58-19 , of a face amount of seven thousand dollars or less, for which the rate is one and one- fourth percent of premiums;

(b) Two and one-half percent of premiums for a life policy on the first one hundred thousand dollars of annual premium, and eight one-hundredths of a percent for that portion of a policy's annual life premiums exceeding one hundred thousand dollars;

(c) One and one-fourth percent of the consideration for an annuity contract on the first five hundred thousand dollars of consideration, and eight one-hundredths of a percent for that portion of the consideration on an annuity contract exceeding five hundred thousand dollars; and

(d) One percent of premiums for court appearance bonds;

(4) Fourteen dollars for each insurance policy issued or renewed for workers' compensation coverage.

Revenue from subdivision (4) of this section shall be deposited in the insurance operating fund of the state treasury and is dedicated to the Department of Labor and Regulation for purposes of automating the administration of the workers' compensation law and supporting the Workers' Compensation Advisory Council.

Source: SDC 1939, § 57.3510; SL 1939, ch 274; SL 1951, ch 456, § 2; SL 1955, ch 413; SL 1959, ch 210; SDC Supp 1960, § 57.35A02; SL 1966, ch 255; SL 1979, ch 83; SL 1980, ch 92; SL 1981, ch 99; SL 1982, ch 110, § 1; SL 1983, ch 84; SL 1986, ch 99, § 1; SL 1993, ch 97, § 1; SL 1993, ch 98, § 1; SL 1994, ch 93, § 1; SL 2001, ch 54, §§ 1, 8; SL 2002, ch 60, § 1; SL 2003, ch 245, §§ 1, 2; SL 2004, ch 91, § 1; SL 2006, ch 46, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SL 2011, ch 55, § 1.
S.D. Codified Laws § 10-11-67 — SD Code / Title 10 / Chapter 11 / Section 10-11-67
Filing complaint with consolidated board
Status: in_force

Any resident, feeling aggrieved by anything in the assessment roll, may apply, personally or through an attorney or agent, to the consolidated board of equalization for the correction of alleged errors in the listing or valuation of the resident's property. A notice of a complaint or grievance shall be mailed or filed in writing with the county auditor no later than the first Tuesday in April. If the notice is mailed, the postmark shall be conclusive evidence regarding the timeliness of the appeal. An appeal to the board shall encompass the aggregate valuation of the property being appealed or the property classification.

Source: SL 1996, ch 68, § 2; SL 1999, ch 47, § 2; SL 2002, ch 51, § 7.
S.D. Codified Laws § 10-35-11 — SD Code / Title 10 / Chapter 35 / Section 10-35-11
Notice of assessment to company--Hearing
Status: in_force

After the assessment is made, the Department of Revenue shall give notice by mail to the officers of each company making return to the Department of Revenue, setting out the amount of such assessment and fixing a date at least ten days in advance when the representatives of any light or power, heating, water, natural or artificial gas company, so desiring, may appear before the Department of Revenue and be heard in all matters relating to the correctness of the assessment of the property of such company. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings.

Source: SDC 1939, § 57.1905; SL 1987, ch 82, § 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 § 10-45-5.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-5.3
Tax on oil and gas field services
Status: in_force

There is imposed, at the rate of four and one-half percent, an excise tax on the gross receipts of any person engaging in oil and gas field services (group no. 138) 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.

Source: SL 1982, ch 113, § 2; SL 1987, ch 98, § 5; SL 1988, ch 106, § 1; SL 1988, ch 108, § 2; SL 1991, ch 100, § 1; SL 2002, ch 64, § 21; SL 2016, ch 65, § 3, eff. June 1, 2016; SL 2023, ch 32, §§ 3, 19.There is imposed, at the rate of four and two-tenths percent, an excise tax on the gross receipts of any person engaging in oil and gas field services (group no. 138) 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.

Source: SL 1982, ch 113, § 2; SL 1987, ch 98, § 5; SL 1988, ch 106, § 1; SL 1988, ch 108, § 2; SL 1991, ch 100, § 1; SL 2002, ch 64, § 21; SL 2016, ch 65, § 3, eff. June 1, 2016; SL 2023, ch 32, § 3.
S.D. Codified Laws § 10-6-126 — SD Code / Title 10 / Chapter 6 / Section 10-6-126
Request for special assessment for inundated farmland--Time limit--Description of land
Status: in_force

If agricultural land has been inundated by floods and was not farmable during the past three growing seasons, any landowner or the landowner's agent or attorney may request the director to specially assess the land for the purpose of taxation by submitting an application before November first. The landowner or the landowner's agent or attorney shall describe on the application the portion of the agricultural land that has been inundated by floods and was not farmable during the past three growing seasons.

Source: SL 1999, ch 43, § 2; SDCL § 10-6-33.22; SL 2021, ch 44, §§ 21, 44.
S.D. Codified Laws § 10-45C-2 — SD Code / Title 10 / Chapter 45C / Section 10-45C-2
Legislative findings
Status: in_force

The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

Source: SL 2002, ch 64, § 2.
S.D. Codified Laws § 10-4-2.7 — SD Code / Title 10 / Chapter 4 / Section 10-4-2.7
Manufactured home reclassified as exempt
Status: in_force

If a manufactured home being sold is reclassified as exempt property, in addition to taxes due and payable at the time of the sale, the current year's real property taxes shall be paid at the time of title transfer.

Source: SL 2018, ch 59, § 6.
S.D. Codified Laws § 10-1-15 — SD Code / Title 10 / Chapter 1 / Section 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property
Status: in_force

The secretary of revenue shall exercise general supervision over the administration of the assessment and tax laws of the state, over all boards of review and equalization, and all other assessing officers in the performance of their duties. The secretary of revenue shall provide that all assessments of property are made relatively just and equal in compliance with the laws of this state. The secretary of revenue shall prepare suitable forms for the listing of property and shall arrange and classify the items of all property in such groups and classes, and from time to time may change and separate or consolidate the groups or classes as necessary to secure more accurate and perfect listing and valuation of all property of the state. The secretary shall require all assessing and taxing officers to use blanks, forms, and books corresponding and conforming in size, form, and arrangement to those prescribed by the secretary of revenue.

Source: SDC 1939, § 57.0101 (1); SL 1995, ch 57, § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-12A-6 — SD Code / Title 10 / Chapter 12A / Section 10-12A-6
Duration of collection agreements--Renewal
Status: in_force

A tax collection agreement between the department and an Indian tribe may not be for a term exceeding ten years but may be renewed upon expiration by the mutual consent of the parties.

Source: SL 1974, ch 105, § 6; SL 2003, ch 54, § 7; SL 2024, ch 36, § 1.
S.D. Codified Laws § 10-47B-48 — SD Code / Title 10 / Chapter 47B / Section 10-47B-48
Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance
Status: in_force

No bulk plant operator, wholesale distributor, retail dealer, or end consumer may knowingly accept delivery of motor fuel or special fuel into storage facilities in this state if that delivery is not accompanied by a bill of lading, drop load ticket, and any diversion ticket issued by the terminal operator, bulk plant operator, or transporter, that sets out on its face South Dakota as the destination state of the fuel. If acceptance of a shipment was inadvertent, the bulk plant operator, wholesale distributor, retail dealer, or end user shall notify the department within twenty - four hours of the delivery and make arrangements for the proper payment of the tax.

Source: SL 1995, ch 71, § 48; SL 1996, ch 90, § 13; SL 1999, ch 58, § 16.
S.D. Codified Laws § 10-45-1.3 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.3
Gross receipts not to include credit or trade-in value of certain personal property
Status: in_force

For purposes of the tax imposed by this chapter, if any tangible personal property or any product transferred electronically is taken in trade or in a series of trades as a credit or part payment of a retail sale taxable under this chapter, and the tangible personal property or the product transferred electronically taken in trade is subject to the sales tax imposed by this chapter when sold, the credit or trade-in value allowed by the retailer may not be included as gross receipts.

Source: SL 2002, ch 64, § 16; SL 2008, ch 51, § 5.
S.D. Codified Laws § 10-45-14.6 — SD Code / Title 10 / Chapter 45 / Section 10-45-14.6
Exemption of hospital meals paid for by public entity
Status: in_force

There are specifically exempted from the provisions of this chapter and the computation of the amount of tax imposed by it, the gross receipts from the sale of meals to inpatients of hospitals if the meals are paid for, by law or by contract, by the United States, this state or a political subdivision, including, but not limited to, meals provided to medicare, medicaid, Tricare, Indian health service, or county poor relief patients.

Source: SL 1985, ch 86; SL 2024, ch 39, § 3.
S.D. Codified Laws § 10-46-44 — SD Code / Title 10 / Chapter 46 / Section 10-46-44
Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business
Status: in_force

If any retailer maintaining a place of business in this state, who is authorized to collect the tax imposed pursuant to § 10-46-22 , fails to comply with any of the provisions of this chapter or any orders or rules of the secretary of revenue prescribed and adopted under this chapter, the secretary of revenue may, upon notice and hearing as hereinafter provided, by order revoke the permit, if any, issued to such retailer under § 10-45-25 , or if such retailer is a corporation authorized to do business in this state, may certify to the secretary of state a copy of an order finding that such retailer has failed to comply with certain specified provisions, orders or rules. The secretary of state shall, upon receipt of such certified copy, revoke the permit authorizing said corporation to do business in this state, and shall issue a new permit only when such corporation has obtained from the secretary of revenue an order finding that said corporation has complied with its obligations under this chapter.

Source: SL 1939, ch 276, § 19; SDC Supp 1960, § 57.4316; SL 1987, ch 82, § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-43-22.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-22.1
Tax limited to income from business within state--Formula for net income apportionment
Status: in_force

Financial institutions engaged in business within and without the state shall be taxed only on such business as is properly apportioned to this state. All net income shall be apportioned to this state by multiplying the net income by a fraction, the numerator of which is the property factor, plus the payroll factor plus the receipts factor, the denominator of which is three.

Source: SL 1935, ch 205, § 15-a; SDC 1939, § 57.2707; SDCL, § 10-43-22; SL 1977, ch 96, § 5.
S.D. Codified Laws § 10-47B-9.1 — SD Code / Title 10 / Chapter 47B / Section 10-47B-9.1
Excise tax on ethyl alcohol or methyl alcohol--Exceptions
Status: in_force

A fuel excise tax is imposed on ethyl alcohol or methyl alcohol sold by an ethanol producer, methanol producer, supplier, importer, or ethanol broker, unless the sale is made to a licensed exporter for export to another state who is specifically licensed to export to that state. Notwithstanding this provision, no fuel excise tax is imposed on ethyl alcohol that is sold by an ethanol producer to a licensed ethanol broker. The tax imposed shall be at the rate provided for in § 10-47B-4 .

Source: SL 2009, ch 55, § 17; SL 2010, ch 66, § 4.
S.D. Codified Laws § 10-22-55 — SD Code / Title 10 / Chapter 22 / Section 10-22-55
Ancillary remedies and proceedings
Status: in_force

The treasurer may use any ancillary remedy or proceeding provided by law of this or any jurisdiction in which an action under § 10-22-53 or 10-22-54 may be brought.

Source: SDC 1939, § 57.1026; SL 1943, ch 291; SL 2018, ch 63, § 66.
S.D. Codified Laws § 10-47B-169 — SD Code / Title 10 / Chapter 47B / Section 10-47B-169
Time for filing liquid petroleum gas and natural gas vendor's report
Status: in_force

Any report required by § 10-47B-168 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 1995, ch 71, § 166; SL 2011, ch 64, § 18; SL 2013, ch 60, § 26; SL 2017, ch 65, § 34.
S.D. Codified Laws § 10-11-45.1 — SD Code / Title 10 / Chapter 11 / Section 10-11-45.1
Circuit court may award costs against unsuccessful appellant
Status: in_force

The circuit court may award disbursements, including reasonable attorneys' fees, in an action brought to circuit court pursuant to this chapter by any appellant relative to the assessment of property, if the appellant does not prevail in its appeal of the property assessment.

Source: SL 1999, ch 48, § 1.
S.D. Codified Laws § 10-9-2 — SD Code / Title 10 / Chapter 9 / Section 10-9-2
Assessment and taxation in lieu of other taxes--Exceptions
Status: in_force

All mobile homes, as defined in § 10-9-1 , shall be valued, assessed, and taxed in the manner provided by this chapter, and the tax shall be in lieu of all other property taxes thereon. This chapter does not apply to mobile homes in inventory in the hands of dealers.

Source: SL 1961, ch 450, § 2; SL 1974, ch 92, § 1; SL 1979, ch 18, § 2; SL 1980, ch 75, § 1.
S.D. Codified Laws § 10-38-30 — SD Code / Title 10 / Chapter 38 / Section 10-38-30
Appeal of valuation of centrally assessed property--Notice of appeal
Status: in_force

Any public taxing district, governmental subdivision of this state, or affected utility feeling aggrieved by any decision of the Department of Revenue as to the final assessed valuation of the utility, or the equalization of the utility's valuation, or from any decision relating to the allocation or distribution of such utility's taxable property among the taxing districts or governmental subdivisions of this state may appeal such decision to the sixth judicial circuit court in Hughes County. Any utility affected by such appeal shall be a party to such proceeding and notice of such appeal shall be given to such utility. Any governmental subdivision or public taxing district affected by the appeal of any utility shall be entitled to notice of such proceedings in writing by the appealing party and the affected taxing district shall be entitled to intervene in such appeal.

Source: SL 1993, ch 92, § 2; SL 1996, ch 77, § 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 § 10-11-12 — SD Code / Title 10 / Chapter 11 / Section 10-11-12
Form of amendments to tax lists
Status: in_force

In all such cases of addition, correction, or other amendment of the tax lists, the fact that the same was made as an addition, correction, or amendment shall be made and the date of making the same shall be entered in the "remarks" or other appropriate column of the tax list. The original entries in such cases shall be left standing, but interlined and the new or corrected entries made with red ink.

Source: SDC 1939, § 57.1002.
S.D. Codified Laws § 10-12-15 — SD Code / Title 10 / Chapter 12 / Section 10-12-15
County highway and bridge reserve fund exempt from budget law
Status: in_force

The provisions of §§ 10-12-13 to 10-12-17 , inclusive, relating to the administration, use, or expenditure of any fund in the county highway and bridge reserve fund shall not be subject to or limited by any provision contained in the county budget law.

Source: SL 1951, ch 35, § 3; SL 1953, ch 29, § 3; SL 1957, ch 29, § 3; SDC Supp 1960, § 57.0505-1.
S.D. Codified Laws § 10-29-18 — SD Code / Title 10 / Chapter 29 / Section 10-29-18
Airline flight property tax in lieu of use tax
Status: in_force

The tax imposed by this chapter on aircraft is in lieu of the tax imposed by chapter 10-46 on tangible personal property that is used or consumed or stored for use and consumption in the service, repair, or maintenance of such aircraft.

Source: SL 1997, ch 61, § 14.
S.D. Codified Laws § 10-4-22 — SD Code / Title 10 / Chapter 4 / Section 10-4-22
Effective date of change in tax-exempt status
Status: in_force

Any review or recommendation for a change in the tax - exempt status shall not become effective until the final determination, including appeal, has been made and the effective date shall then be January first, following such final date.

Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.
S.D. Codified Laws § 10-33A-5.1 — SD Code / Title 10 / Chapter 33A / Section 10-33A-5.1
Disposition of revenues--County telecommunications gross receipts fund created
Status: in_force

The secretary shall deposit sixty percent of the revenue collected from the tax imposed by this chapter into the general fund and forty percent of the revenue collected from the tax imposed by this chapter into the county telecommunications gross receipts fund. There is hereby created in the state treasury the county telecommunications gross receipts fund.

Source: SL 2005, ch 65, § 1, eff. July 1, 2003; SL 2015, ch 39, § 10.
S.D. Codified Laws § 10-22-11 — SD Code / Title 10 / Chapter 22 / Section 10-22-11
Exemption from seizure limited to property absolutely exempt
Status: in_force

No property is exempt from the seizure except personal property absolutely exempt from execution.

Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63, § 41.
S.D. Codified Laws § 10-25-25 — SD Code / Title 10 / Chapter 25 / Section 10-25-25
Procedure in quiet title action--Bond not required of county
Status: in_force

The procedure in the action commenced under § 10-25-24 shall be conducted pursuant to the provisions of chapter 21-41 , except the provisions of chapter 21-41 requiring the plaintiff to execute an indemnity bond, before entry of judgment to the defendants who are served by publication, are not applicable to the county.

Source: SL 1941, ch 43, § 1; SL 1943, ch 36; SDC Supp 1960, § 37.1501-1; SL 2008, ch 37, § 75; SL 2018, ch 63, § 148.
S.D. Codified Laws § 10-50E-14 — SD Code / Title 10 / Chapter 50E / Section 10-50E-14
Revocation--Destruction or return of nicotine products--Penalty
Status: in_force

If the license of a retailer is revoked pursuant to § 10-50E-13 , the retailer must:

(1) Destroy all nicotine products possessed by the retailer, at the time of the revocation, in accordance with all state and federal requirements related to hazardous materials; or

(2) Return all nicotine products to the licensed distributor or licensed wholesaler under chapter 10-50 or under the provisions of chapter 10-50D , from which the nicotine products were purchased by the licensee.

The retailer shall submit verification of the destruction or return to the department, in a manner provided in rules promulgated by the secretary.

A retailer who fails to comply with this section within sixty days from the revocation of the license is subject to a fine of five thousand dollars, imposed by the department.

Source: SL 2026, ch 54, § 14, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-45-14.8 — SD Code / Title 10 / Chapter 45 / Section 10-45-14.8
Exemption of authorized purchases of food
Status: in_force

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

Source: SL 1987, ch 106, § 3.
S.D. Codified Laws § 10-3-24 — SD Code / Title 10 / Chapter 3 / Section 10-3-24
Addition of omitted property to assessment rolls
Status: in_force

The director of equalization shall add all omitted property to the assessment rolls at any time up to their delivery to the county auditor as required in § 10-3-36 . The director shall give notice as prescribed by §§ 10-11-3 and 10-11-6 to the taxpayer that such property is to be added to the assessment rolls.

Source: SL 1957, ch 477, § 7 (4); SDC Supp 1960, § 57.03A07 (4); SL 2008, ch 37, § 33.
S.D. Codified Laws § 10-45-20.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-20.1
Exemption of payments between members of controlled group--Exception
Status: in_force

Payments made by one member of the controlled group to another member of a controlled group which represent an allocation, reimbursement, or charge for services provided by or rendered by the members of the controlled group are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it. The exemption provided in this section does not apply to the lease of tangible personal property or any product transferred electronically unless the sales or use tax has been paid on the property by the lessor.

Source: SL 1983, ch 93, § 1; SL 1989, ch 109, § 1; SL 2004, ch 95, § 1; SL 2008, ch 51, § 21.
S.D. Codified Laws § 10-45-95 — SD Code / Title 10 / Chapter 45 / Section 10-45-95
Materials purchased by locksmiths are purchases for resale
Status: in_force

Locks, lock parts, other materials purchased for use by locksmiths as classified in repair shops and related services, not elsewhere classified (industry no. 7699) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used for such work are purchases for resale.

Source: SL 1998, ch 71, § 3.
S.D. Codified Laws § 10-1-44 — SD Code / Title 10 / Chapter 1 / Section 10-1-44
Establishment of sales and use tax collection fund
Status: in_force

There shall be established within the state treasury the sales and use tax collection fund for the purpose of administering the sales, use, municipal non-ad valorem, and contractors' excise taxes. Charges for the administration and collection of taxes collected pursuant to chapter 10-52 shall be deposited into the sales and use tax collection fund. In addition, the secretary of the Department of Revenue shall, on a monthly basis, deposit revenue collected as a result of taxes imposed in chapters 10-45 , 10-46 , and 10-58 in the sales and use tax collection fund. The total amount deposited in the sales and use tax collection fund may not exceed the amount budgeted for such purposes. All money in the fund created by this section shall be budgeted and expended in accordance with the provisions of Title 4 on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Revenue.

At the end of each fiscal year any cash balance left in the sales and use tax collection fund shall be transferred to the general fund.

Source: SL 1994, ch 95, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46-1 — SD Code / Title 10 / Chapter 46 / Section 10-46-1
Definition of terms
Status: in_force

Terms, as used in this chapter mean:

(1) "Business," any activity engaged in by any person or caused to be engaged in by such person with the object of gain, benefit or advantage either direct or indirect;

(2) "Candy," any preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts or other ingredients or flavorings in the form of bars, drops, or pieces. The term, candy, does not include any preparation containing flour and does not require refrigeration;

(3) "Delivery charges," charges by the retailer for preparation and delivery to a location designated by the purchaser of tangible personal property, any product transferred electronically, or services including transportation, shipping, postage, handling, crating, and packing. The term does not include postage for direct mail;

(4) "Fair market value," the price at which a willing seller and willing buyer will trade. Fair market value shall be determined at the time of purchase. If a public corporation is supplying tangible personal property or any product transferred electronically that will be used in the performance of a contract, fair market value shall be determined pursuant to § 5-18B-7 . This definition also applies to chapter 10-45 ;

(5) "Food" and "food ingredient," any substance, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion or chewing by humans and is consumed for its taste or nutritional value. The term, food, does not include alcoholic beverages, tobacco, or prepared food;

(6) "Included in the measure of tax," the tangible personal property, any product transferred electronically, or the service was purchased from a retailer licensed under chapter 10-45 and that retailer has included the tax in the amount received from the sale;

(7) "In this state" or "in the state," within the exterior limits of the State of South Dakota and includes all territory within such limits owned by or ceded to the United States of America;

(8) "Prepared food," any food sold in a heated state or heated by the seller; two or more food ingredients mixed or combined by the seller for sale as a single item; or food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food.

Prepared food does not include food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3, part 401.11 of its Food Code as of January 1, 2003, so as to prevent food borne illnesses;

(8A) "Product transferred electronically," any product obtained by the purchaser by means other than tangible storage media. A product transferred electronically does not include any intangible such as a patent, stock, bond, goodwill, trademark, franchise, or copyright.

(9) "Purchase," any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration. A transaction, whereby the possession of property is transferred but the seller retains the title as security for the payment of the price, is a purchase;

(10) "Purchase price," shall have the same meaning as gross receipts defined in chapter 10-45 ;

(11) "Retailer," any person performing services in this state or engaged in the business of selling tangible personal property or products transferred electronically for use, storage or other consumption within the meaning of this chapter. However, if in the opinion of the secretary of revenue, it is necessary for the efficient administration of this chapter to regard any salesmen, representatives, truckers, peddlers, or canvassers as agents of the dealers, distributors, supervisors, employers, or persons under whom they operate or from whom they obtain the tangible personal property or any product transferred electronically sold by them irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, employers, or persons, the secretary of revenue may so regard them and may regard the dealers, distributors, supervisors, employers, or persons as retailers for purposes of this chapter;

(12) "Retailer maintaining a place of business in the state," any retailer having or maintaining within this state, directly or by a subsidiary, an office, distribution house, sales house, warehouse, or other place of business, or any agents operating within the state under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent is located here permanently or temporarily or whether such retailer or subsidiary is admitted to do business within this state pursuant to the laws of the State of South Dakota granting the rights of foreign corporations to do business in this state;

(13) "Secretary," the secretary of the Department of Revenue or any duly authorized and appointed assistant, deputies, or agents of the secretary charged with the administration or enforcement of this chapter;

(14) "Soft drinks," any nonalcoholic beverages that contain natural or artificial sweeteners. The term, soft drinks, does not include any beverage that contains milk or milk products, soy, rice of similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume;

(15) "Storage," any keeping or retention in this state for use or other consumption in the State of South Dakota for any purpose except sale in the regular course of business;

(16) "Tangible personal property," personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses if furnished or delivered to consumers or users within this state. The term includes electricity, water, gas, steam, and prewritten computer software;

(17) "Use," the exercise of right or power over tangible personal property or any product transferred electronically incidental to the ownership of that property, except that it does not include the sale of that property in the regular course of business. Use also includes the use of the types of services, the gross receipts from the sale of which are to be included in the measure of the tax imposed by chapter 10-45 , and the delivery or causing delivery into this state of tangible personal property or any product transferred electronically intended to advertise any product or service or promote or facilitate any sale to South Dakota residents.

Source: SL 1939, ch 276, § 2; SDC Supp 1960, § 57.4302; SL 1979, ch 84, § 6A; SL 1982, ch 117, § 1; SL 1982, ch 118, § 3; SL 1987, ch 108, § 1; SL 2002, ch 64, § 29; SL 2003, ch 61, § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 187, § 6; SL 2005, ch 69, § 2; SL 2007, ch 62, § 1; SL 2008, ch 51, §§ 31 to 36; SL 2010, ch 59, § 4; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 2, § 120.
S.D. Codified Laws § 10-64-1 — SD Code / Title 10 / Chapter 64 / Section 10-64-1
Legislative findings
Status: in_force

The Legislature finds that:

(1) The inability to effectively collect the sales or use tax from remote sellers who deliver tangible personal property, products transferred electronically, or services directly into South Dakota is seriously eroding the sales tax base of this state, causing revenue losses and imminent harm to this state through the loss of critical funding for state and local services;

(2) The harm from the loss of revenue is especially serious in South Dakota because the state has no income tax, and sales and use tax revenues are essential in funding state and local services;

(3) Despite the fact that a use tax is owed on tangible personal property, any product transferred electronically, or services delivered for use in this state, many remote sellers actively market sales as tax free or no sales tax transactions;

(4) The structural advantages of remote sellers, including the absence of point-of-sale tax collection, along with the general growth of online retail, make clear that further erosion of this state's sales tax base is likely in the near future;

(5) Remote sellers who make a substantial number of deliveries into or have large gross revenues from South Dakota benefit extensively from this state's market, including the economy generally, as well as state infrastructure;

(6) In contrast with the expanding harms caused to the state from this exemption of sales tax collection duties for remote sellers, the costs of that collection have fallen. Given modern computing and software options, it is neither unusually difficult nor burdensome for remote sellers to collect and remit sales taxes associated with sales into South Dakota;

(7) As Justice Kennedy recently recognized in his concurrence in Direct Marketing Association v. Brohl , the Supreme Court of the United States should reconsider its doctrine that prevents states from requiring remote sellers to collect sales tax, and as the foregoing findings make clear, this argument has grown stronger, and the cause more urgent, with time;

(8) Given the urgent need for the Supreme Court of the United States to reconsider this doctrine, it is necessary for this state to pass this law clarifying its immediate intent to require collection of sales taxes by remote sellers, and permitting the most expeditious possible review of the constitutionality of this law;

(9) Expeditious review is necessary and appropriate because, while it may be reasonable notwithstanding this law for remote sellers to continue to refuse to collect the sales tax in light of existing federal constitutional doctrine, any such refusal causes imminent harm to this state;

(10) At the same time, the Legislature recognizes that the enactment of this law places remote sellers in a complicated position, precisely because existing constitutional doctrine calls this law into question. Accordingly, the Legislature intends to clarify that the obligations created by this law would be appropriately stayed by the courts until the constitutionality of this law has been clearly established by a binding judgment, including, for example, a decision from the Supreme Court of the United States abrogating its existing doctrine, or a final judgment applicable to a particular taxpayer; and

(11) It is the intent of the Legislature to apply South Dakota's sales and use tax obligations to the limit of federal and state constitutional doctrines, and to thereby clarify that South Dakota law permits the state to immediately argue in any litigation that such constitutional doctrine should be changed to permit the collection obligations of this chapter.

(12) The Supreme Court of the United States issued its decision in South Dakota v. Wayfair , 138 S.Ct. 2080 (2018), on June 21, 2018, holding:

For these reasons, the Court concludes that the physical presence rule of Quill is unsound and incorrect. The Court's decisions in Quill Corp. v. North Dakota , 504 U.S. 298 (1992), and National Bellas Hess, Inc. v. Dept. of Revenue of Ill. , 386 U.S. 753 (1967), should be, and now are, overruled.

Wayfair , 138 S.Ct. at 2099. With the Supreme Court's decision in Wayfair that the physical presence rule of Quill and Bellas Hess is "unsound and incorrect" and that Quill and Bellas Hess are "overruled," the Legislature hereby finds that the purpose of the declaratory judgment provision in 2016 Senate Bill 106, codified in § 10-64-3 , has been fulfilled and completed.

Source: SL 2016, ch 70, § 8, eff. May 1, 2016; SL 2018 (SS), ch 2, § 1, eff. Sept. 12, 2018.
S.D. Codified Laws § 10-47B-180 — SD Code / Title 10 / Chapter 47B / Section 10-47B-180
Interstate fuel user required to keep operational records
Status: in_force

Any person holding an interstate fuel user license issued by this state shall make and keep for the current calendar year plus the three prior calendar years, the operational records as may be reasonably required by the secretary. If in the normal conduct of business, the required records are maintained and kept at any office located outside of South Dakota, compliance with this section can be accomplished if the records are made available for audit purposes at a location within the State of South Dakota. If required operational records are not made available at a location within this state, the licensee is liable to this state for reimbursement of actual per diem travel expenses incurred in conducting the audit at the out - of - state site. Per diem expense reimbursement shall be assessed based on the prevailing out - of - state travel expense rates for the State of South Dakota.

Source: SL 1995, ch 71, § 177.
S.D. Codified Laws § 10-45-13.5 — SD Code / Title 10 / Chapter 45 / Section 10-45-13.5
Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity
Status: in_force

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

Source: SL 2005, ch 75, § 1.
S.D. Codified Laws § 10-50-82 — SD Code / Title 10 / Chapter 50 / Section 10-50-82
Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund
Status: in_force

No distributor or wholesaler or other person may:

(1) Affix a South Dakota cigarette tax stamp to a package or other container of cigarettes, or pay South Dakota cigarette tax on cigarettes of a tobacco product manufacturer or brand family not included in the directory; or

(2) Sell or distribute, or acquire, hold, own, possess, transport, import, or cause to be imported, cigarettes of a tobacco product manufacturer or brand family not included in the directory that the distributor, wholesaler, or other person knows or should know are intended for distribution or sale in this state.

The secretary may, in addition to any other provision of law, impose and collect a monetary penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes or five thousand dollars for each violation of this section by a distributor or wholesaler. Any monetary penalty collected pursuant to this section shall be deposited in the state general fund.

Source: SL 2003, ch 74, § 11; SL 2005, ch 84, § 2; SL 2007, ch 66, § 14.
S.D. Codified Laws § 10-28-21 — SD Code / Title 10 / Chapter 28 / Section 10-28-21
Application of tax levies against railroad property--Extension in railroad tax book
Status: in_force

All railroad property assessed by the Department of Revenue shall be taxable upon such assessment at the same rates and for the same purposes as the property of individuals within such counties, municipalities, civil townships, and lesser taxing districts. The proper officer of each taxing district shall certify to the county auditor the several amounts to be levied in such district, and the county auditor shall extend the taxes against such assessment in a book to be called the "railroad tax book," and shall transmit a copy of the taxes so extended to each railroad company.

Source: SDC 1939, § 57.1310; 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 § 10-6C-3 — SD Code / Title 10 / Chapter 6C / Section 10-6C-3
Application--Forms--Promulgation of rules
Status: in_force

To be eligible for the prohibition on the collection of real property taxes under this chapter, a person must submit an application annually on or before April first to the county treasurer in the county where the person's property is located. The application must be made on forms prescribed by the secretary in rules promulgated pursuant to chapter 1-26 . The secretary shall make available to each county treasurer, forms for the property tax program. Each county treasurer shall, upon request of an applicant, assist the applicant in completing the forms.

Source: SL 2023, ch 29, § 3.
S.D. Codified Laws § 10-47B-90 — SD Code / Title 10 / Chapter 47B / Section 10-47B-90
Surrender of license upon discontinuance of business
Status: in_force

Upon the discontinuance of the business, the license issued for the place shall be immediately surrendered to the department.

Source: SL 1995, ch 71, § 90.
S.D. Codified Laws § 10-56-17 — SD Code / Title 10 / Chapter 56 / Section 10-56-17
Property not sold for want of bidders--Return
Status: in_force

If the property cannot be sold for want of bidders, the sheriff shall return the property to the possession of the person from whom or to the place where the sheriff took the property, and the taxes shall be returned as unpaid.

Source: SL 1982, ch 107, § 17; SL 2008, ch 37, § 124.
S.D. Codified Laws § 10-1-5 — SD Code / Title 10 / Chapter 1 / Section 10-1-5
Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary
Status: in_force

The secretary of revenue may appoint a deputy secretary of revenue, whose appointment shall be evidenced by a certificate under the official seal of the state, and continues at the pleasure of the secretary. The deputy secretary of revenue, before entering upon the duties of office, shall take and subscribe the usual oath of office required by the Constitution, which appointment and oath shall be filed in the office of the secretary of state. In case of the absence or disability of the secretary of revenue, the deputy secretary shall perform the duties required by law of the secretary.

Source: SL 1955, ch 246, § 3; SDC Supp 1960, § 57.01A03; SL 1995, ch 2, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-13-37.5 — SD Code / Title 10 / Chapter 13 / Section 10-13-37.5
Supreme Court may award attorneys' fees--Motion and itemized statement required
Status: in_force

On motion, the Supreme Court may award reasonable attorneys' fees in an action brought to the Supreme Court pursuant to §§ 10-13-37.2 to 10-13-37.5 , inclusive, against any appellant relative to a factor calculated in § 10-13-37.1 , if the appellant does not prevail in its appeal. The motion shall be accompanied by counsel's verified itemized statement of costs incurred and legal services rendered.

Source: SL 2000, ch 52, § 4.