reglab/housing_qa huggingface dataset:
SD Codified L § 10-44-9.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 44 - Insurance Company Premium And Annuity Tax|Section 10-44-9.1 - Determining amount of fire insurance premium tax--Distribution.

10-44-9.1. Determining amount of fire insurance premium tax--Distribution. On July fifteenth of each year, the secretary of the Department of Labor and Regulation shall determine the amount of fire insurance premium tax collected by the state under the provisions of §§10-44-2 and 10-44-9 for the previous calendar year. Ten percent of the tax collected pursuant to §10-44-9 is hereby annually appropriated to the Department of Public Safety for distribution to the South Dakota Firefighters Association, Incorporated, for training at state and district fire schools. Fifty percent of the amount remaining shall be distributed according to §10-44-9.4.All amounts determined for distribution are hereby appropriated out of the general fund to the Department of Public Safety. Each fire department receiving funds from the fire insurance premium tax shall continue to receive an amount not less than the amount received on July 1, 1989. Source: SL 1977, ch 98, §1; SL 1984, ch 30, §6; SL 1990, ch 84; SL 1994, ch 94, §1; SL 1995, ch 67; SL 2003, ch 272 (Ex. Ord. 03-1), §§20, 121; SL 2006, ch 31, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §162, eff. Apr. 12, 2011; SL 2021, ch 50, § 1.
SD Codified L § 10-44-9.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 44 - Insurance Company Premium And Annuity Tax|Section 10-44-9.2 - Fire departments eligible for tax distribution certified annually by department.

10-44-9.2. Fire departments eligible for tax distribution certified annually by department.Any fire department which was formed at least one year prior to making application, which has not less than fifteen members and one fire truck with pumper housed in a heated building, and which has complied with §34-29B-9 shall be certified annually on or before the last day of May by the Department of Public Safety for distribution of the fire insurance premium tax. Source: SDC 1939, §57.3511; SL 1959, ch 440, §2; SL 1966, ch 254; SDCL, §10-44-11; SL 1977, ch 98, §2; SL 1984, ch 30, §7; SL 1984, ch 343, §§17, 18; SL 1990, ch 85; SL 1994, ch 94, §2; SL 2003, ch 272, §§20, 121.
SD Codified L § 10-44-9.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 44 - Insurance Company Premium And Annuity Tax|Section 10-44-9.4 - Allocation to counties--Amount.

10-44-9.4. Allocation to counties--Amount.On or about July fifteenth of each year, the secretary of public safety shall send to each county auditor a list of certified county fire departments and a warrant in an amount equal to one-half of the amount appropriated pursuant to §10-44-9.1, times the ratio of the assessed valuation of the county to the assessed valuation of the state, plus one-half of the amount appropriated pursuant to §10-44-9.1, times the ratio of the population of the county to the population of the state. The secretary of public safety shall base the allocation on figures contained in the most recent published annual statistical report of the Department of Revenue and census or population estimates of the United States Department of Commerce Bureau of the Census. Warrants shall be drawn by the state auditor. Source: SL 1951, ch 456, §4; SL 1957, ch 469; SL 1959, ch 440, §1; SDC Supp 1960, §57.35A04; SDCL §10-44-13; SL 1977, ch 98, §4; SL 1978, ch 84; SL 1984, ch 30, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §§20, 82, 121; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-44-9.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 44 - Insurance Company Premium And Annuity Tax|Section 10-44-9.5 - Allocation to fire departments serving county--Amount.

10-44-9.5. Allocation to fire departments serving county--Amount.Upon receipt of the funds as provided in §10-44-9.4 each county auditor shall determine the amount to be received by each certified fire department servicing the county, including those domiciled outside the county. All the funds received shall be divided one-half in the same ratio as the assessed valuation of all property within the service area of the department to the assessed valuation of all property within the service areas of all fire departments within the county, and one-half in the same ratio as the population of the area serviced by the department to the population within the service areas of all fire departments within the county. The county auditor shall base the allocation on figures contained in the most recent published annual statistical report of the Department of Revenue, and census or population estimates of the United States Department of Commerce Bureau of the Census. Source: SL 1977, ch 98, §5; SL 1984, ch 30, §10; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-44-9.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 44 - Insurance Company Premium And Annuity Tax|Section 10-44-9.6 - Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if fire department ceases to exist--Unused balance to general fund.

10-44-9.6. Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if fire department ceases to exist--Unused balance to general fund.After the allocation of funds as provided in §10-44-9.5, the county shall pay over to each of the certified fire departments servicing the county the amount of money determined to be their share under §10-44-9.5. The money paid shall be used only for paying operating expenses, pension contributions, and the cost of capital improvements for the fire departments.A fire department may accumulate funds in its account from year to year. If a fire department ceases to exist, the funds in that account shall be reallocated to the remaining certified fire departments servicing the county in the same proportion as the last previous distribution. If no other certified fire departments operate in the county the balance of the fund shall be paid into the state general fund. Source: SL 1951, ch 456, §4; SL 1957, ch 469; SL 1959, ch 440, §1; SDC Supp 1960, §57.35A04; SDCL, §10-44-14; SL 1977, ch 98, §6.
SD Codified L § 10-44-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 44 - Insurance Company Premium And Annuity Tax|Section 10-44-15 - Payment of fire insurance tax proceeds into firemen's pension fund.

10-44-15. Payment of fire insurance tax proceeds into firemen's pension fund.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.
SD Codified L § 10-44-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 44 - Insurance Company Premium And Annuity Tax|Section 10-44-16 - Penalty on unpaid taxes and installments--Refunds.

10-44-16. Penalty on unpaid taxes and installments--Refunds.All taxes and installments not paid when due shall be paid together with a penalty assessment on the unpaid balance at the rate of one and one-half percent per month, or fraction thereof. The Division of Insurance may refund any penalty or interest paid in error. Upon written request by a receiver, the director of the Division of Insurance may extend the time for payment of the tax and may waive any penalty assessment. Source: SL 1982, ch 110, §5A; SL 1984, ch 84; SL 1993, ch 97, §3.
SD Codified L § 10-45-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.1 - Gross receipts not to include late charge fees.

10-45-1.1. Gross receipts not to include late charge fees.For purposes of the tax imposed by this chapter, gross receipts do not include any fees or other interest imposed by a retailer for late charges on overdue accounts, no account, or nonsufficient funds checks. Source: SL 2002, ch 64, §14.
SD Codified L § 10-45-1.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.2 - Gross receipts not to include refunded sale price of property.

10-45-1.2. Gross receipts not to include refunded sale price of property.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.
SD Codified L § 10-45-1.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.3 - Gross receipts not to include credit or trade-in value of certain personal property.

10-45-1.3. Gross receipts not to include credit or trade-in value of certain personal property.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.
SD Codified L § 10-45-1.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.4 - Computation of tax to third decimal place.

10-45-1.4. Computation of tax to third decimal place.In computing the tax to be remitted under this chapter as the result of any transaction, the tax amount shall be carried to the third decimal place. Amounts of tax less than one-half of one cent shall be disregarded and amounts of tax of one-half cent or more shall be considered an additional cent. Source: SL 2002, ch 64, §24.
SD Codified L § 10-45-1.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.5 - Lease or rental defined--Exclusions.

10-45-1.5. Lease or rental defined--Exclusions.For the purposes of the tax imposed by this chapter, the term, lease or rental, means any transfer of possession or control of tangible personal property or any product transferred electronically for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend. Lease or rental does not include:(1)A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;(2)A transfer or possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price does not exceed the greater of one hundred dollars or one percent of the total required payments; or(3)Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For the purpose of this subdivision, an operator shall do more than maintain, inspect, or set-up the tangible personal property. Source: SL 2003, ch 61, §2; SL 2008, ch 51, §6.
SD Codified L § 10-45-1.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.6 - Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.

10-45-1.6. Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.There are hereby exempted from the provisions of this chapter and the tax imposed by it, gross receipts received by a retailer from a manufacturer, wholesaler, or distributor pursuant to a written contract between the retailer and manufacturer, wholesaler, or distributor that requires the retailer to display the manufacturer, wholesaler, or distributor's product or signage in a specified manner or location. Any discount or deferred payment received by a retailer from a distributor, wholesaler, or manufacturer for purchasing a product for sale at retail does not constitute gross receipts subject to the tax imposed by this chapter. Source: SL 2003, ch 62, §1.
SD Codified L § 10-45-1.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.7 - Certain nontaxable portions of bundled telecommunications transactions subject to tax.

10-45-1.7. Certain nontaxable portions of bundled telecommunications transactions subject to tax.In the case of a bundled transaction that includes any of the following: telecommunications services, ancillary services, internet access, or audio or video programming services and the charges are attributable to retail sales that are taxable and retail sales that are nontaxable, the portion of the price attributable to the nontaxable retail sales is subject to tax unless the provider can identify by reasonable and verifiable standards such portion from its books and records kept in the regular course of business. Source: SL 2003, ch 64, §1; SL 2007, ch 57, §1.
SD Codified L § 10-45-1.8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.8 - Entire gross receipts from sale of bundled transactions subject to tax.

10-45-1.8. Entire gross receipts from sale of bundled transactions subject to tax.Except for the provisions of §10-45-1.7, the tax imposed by this chapter applies to the entire gross receipts resulting from the sale of bundled transactions. Source: SL 2007, ch 58, §1.
SD Codified L § 10-45-1.9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.9 - Bundled transaction defined.

10-45-1.9. Bundled transaction defined.For the purposes of this chapter, the term, bundled transaction, means the retail sale of two or more distinct and identifiable products sold for one nonitemized price. Source: SL 2007, ch 58, §2.
SD Codified L § 10-45-1.10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.10 - Distinct and identifiable products--Exclusions.

10-45-1.10. Distinct and identifiable products--Exclusions.For the purposes of this chapter, the phrase, distinct and identifiable products, does not include:(1)Packaging, including containers, boxes, sacks, bags, bottles, wrapping, labels, tags, and instruction guides, that accompany the retail sale of the products and are incidental or immaterial to the retail sale;(2)A product provided free of charge with the required purchase of another product, if the sales price of the product purchased does not vary depending on the inclusion of the product provided free of charge; or(3)Items included in gross receipts. Source: SL 2007, ch 58, §3.
SD Codified L § 10-45-1.11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.11 - One nonitemized price--Exclusions.

10-45-1.11. One nonitemized price--Exclusions.For the purposes of this chapter, the phrase, one nonitemized price, does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card, or price list. Source: SL 2007, ch 58, §4.
SD Codified L § 10-45-1.12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.12 - Bundled transaction--Exclusions.

10-45-1.12. Bundled transaction--Exclusions.For the purposes of this chapter, the term, bundled transaction, does not include:(1)A transaction that includes the retail sale of real property or services to real property;(2)A transaction that includes the retail sale of any products in which the gross receipts varies, or is negotiable, based on the selection by the purchaser of the products included in the transaction;(3)A transaction that includes the retail sale of tangible personal property and a service where the tangible personal property is essential to the use of the service, and is provided exclusively in connection with the service, and the true object of the transaction is the service;(4)A transaction that includes the retail sale of any product transferred electronically and a service where the product transferred electronically is essential to the use of the service, and is provided exclusively in connection with the service, and the true object of the transaction is the service;(5)A transaction that includes the retail sale of services where one service is provided that is essential to the use or receipt of a second service and the first service is provided exclusively in connection with the second service and the true object of the transaction is the second service;(6)A transaction that includes the retail sale of taxable products and nontaxable products and the purchase price or gross receipts of the taxable products is de minimis; or(7)A transaction that includes the retail sale of exempt tangible personal property and taxable tangible personal property where:(a)The transaction includes food and food ingredients, drugs, durable medical equipment, mobility enhancing equipment, or prosthetic devices all as defined in chapter 10-45, or over-the-counter drugs or medical supplies; and(b)The retailer's purchase price or gross receipts of the taxable tangible personal property is fifty percent or less of the total purchase price or gross receipts of the bundled tangible personal property. No retailer may use a combination of the purchase price and gross receipts of the tangible personal property when making the fifty percent determination for a transaction. Source: SL 2007, ch 58, §5; SL 2008, ch 51, §7.
SD Codified L § 10-45-1.13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.13 - De minimis defined.

10-45-1.13. De minimis defined.For the purposes of §10-45-1.12, the term, de minimis, means the retailer's purchase price or gross receipts of the taxable products is ten percent or less of the total purchase price or gross receipts of the bundled products. A retailer shall use either the purchase price or the gross receipts of the products to determine if the taxable products are de minimis. No retailer may use a combination of the purchase price and gross receipts of the products to determine if the taxable products are de minimis. A retailer shall use the full term of a service contract to determine if the taxable products are de minimis. Source: SL 2007, ch 58, §6.
SD Codified L § 10-45-1.14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.14 - Gross receipts defined.

10-45-1.14. Gross receipts defined.For the purposes of this chapter, the term, gross receipts, means the total amount or consideration, including cash, credit, property, and services, for which tangible personal property, any product transferred electronically, or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:(1)The retailer's cost of the property or service sold;(2)The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the retailer, all taxes imposed on the retailer, and any other expense of the retailer; and(3)Except as provided in chapter 10-46A or 10-46B, charges by the retailer for any services necessary to complete the sale whether or not separately stated, including delivery charges. Source: SL 2007, ch 56, §2; SL 2008, ch 51, §8.
SD Codified L § 10-45-1.15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.15 - Conditions under which gross receipts include consideration retailer received from third parties.

10-45-1.15. Conditions under which gross receipts include consideration retailer received from third parties.Gross receipts, as defined in §10-45-1.14, include consideration received by the retailer from third parties if:(1)The retailer actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;(2)The retailer has an obligation to pass the price reduction or discount through to the purchaser;(3)The amount of the consideration attributable to the sale is fixed and determined by the retailer at the time of the sale of the item to the purchaser; and(4)One of the following criteria is met:(a)The purchaser presents a coupon, certificate, or other documentation to the retailer to claim a price reduction or discount where the coupon, certificate, or documentation is authorized, distributed, or granted by a third party with the understanding that the third party will reimburse any retailer to whom the coupon, certificate, or documentation is presented;(b)The purchaser identifies himself or herself to the retailer as a member of a group or organization entitled to a price reduction or discount (a preferred customer card that is available to any patron does not constitute membership in such a group); or(c)The price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.For the purposes of this section, the purchaser is the end consumer. Source: SL 2007, ch 56, §3.
SD Codified L § 10-45-1.16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.16 - Exclusions from definition of gross receipts.

10-45-1.16. Exclusions from definition of gross receipts.Gross receipts, as defined in §10-45-1.14, do not include:(1)Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a retailer and taken by a purchaser on a sale;(2)Interest, financing, and carrying charges from credit extended on the sale of tangible personal property, any product transferred electronically, or services, if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser; and(3)Any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser. Source: SL 2007, ch 56, §4; SL 2008, ch 51, §9.