reglab/housing_qa huggingface dataset:
SD Codified L § 10-46-52 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-52 - Exemption of gaming proceeds.

10-46-52. Exemption of gaming proceeds.There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B. Source: SL 1994, ch 331, §3.
SD Codified L § 10-46-55 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-55 - Exemption of natural gas transportation services by pipeline.

10-46-55. Exemption of natural gas transportation services by pipeline.The provision of natural gas transportation services by a pipeline is exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter. Source: SL 1994, ch 99, §2.
SD Codified L § 10-46-56 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-56 - Exemption for the use of credit card processing services.

10-46-56. Exemption for the use of credit card processing services.There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of credit card processing services by retailers. Source: SL 1994, ch 100, §2.
SD Codified L § 10-46-58 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-58 - Passenger transportation tax imposed--Transportation to be within state.

10-46-58. Passenger transportation tax imposed--Transportation to be within state.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.
SD Codified L § 10-46-59 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-59 - Inapplicability of tax.

10-46-59. Inapplicability of tax.The tax imposed by §10-46-58 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution. Source: SL 1996, ch 83, §6; SL 2004, ch 94, §13.
SD Codified L § 10-46-62 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-62 - Gross receipts from charge of interest exempted.

10-46-62. Gross receipts from charge of interest exempted.There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in §54-3-1. Source: SL 1996, ch 88, §2.
SD Codified L § 10-46-63 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-63 - Exemption for use of certain rodeo services.

10-46-63. Exemption for use of certain rodeo services.There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of services provided by promoters, stock contractors, stock handlers, announcers, judges, and clowns. Source: SL 1996, ch 85, §2.
SD Codified L § 10-46-64 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-64 - Exemption of repair shops, locksmiths, locksmith shops, and lock parts.

10-46-64. Exemption of repair shops, locksmiths, locksmith shops, and lock parts.The following services enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are subject to the tax levied by this chapter: repair shops and related services, not elsewhere classified (industry no. 7699) but only locksmiths, locksmith shops, and lock parts made to individual order. Source: SL 1998, ch 71, §6.
SD Codified L § 10-46-65 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-65 - Exemptions.

10-46-65. Exemptions.There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the use of United States postage. Source: SL 1998, ch 69, §2.
SD Codified L § 10-46-67 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-67 - Department authorized to issue direct payment permits to certain retailers--Application procedure--Direct payment permit defined--Liability for sales tax on sale to permit holder--Promulgation of rules.

10-46-67. Department authorized to issue direct payment permits to certain retailers--Application procedure--Direct payment permit defined--Liability for sales tax on sale to permit holder--Promulgation of rules.The secretary of revenue may authorize a retailer to use a direct payment permit if the retailer purchases goods or services subject to the tax imposed by chapter 10-45. Applicants for a direct payment permit shall apply in writing to the secretary. A retailer may appeal the denial of a direct payment permit or contest a revocation of a direct payment permit pursuant to chapters 1-26 and 1-26D. For purposes of this section, the term, direct payment permit, means a permit issued by the department that allows a holder of the permit to accrue and pay the taxes imposed by chapter 10-45 directly to the department. A retailer that makes a sale to a direct payment permit holder has no liability for sales tax on such sale if the retailer has written evidence of the sale. Such written evidence shall clearly indicate the name of the buyer, the product or service purchased, and the amount of the purchase. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the administration and use of a direct payment permit. Source: SL 2001, ch 58, §1; 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 § 10-46-68 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-68 - Exemption for lodging house or hotel membership fees.

10-46-68. Exemption for lodging house or hotel membership fees.There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from membership fees paid to any lodging house and hotel membership organization operated for the benefit of its members. However, this exemption does not apply to any membership fee that represents payment for tangible personal property, any product transferred electronically, and services provided by the membership organization. Source: SL 2001, ch 55, §2; SL 2008, ch 51, §61.
SD Codified L § 10-46-69 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-69 - Tax on use of certain mobile telecommunications services.

10-46-69. Tax on use of certain mobile telecommunications services.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.
SD Codified L § 10-46-69.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-69.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions.

10-46-69.1. Tax on intrastate, interstate, or international telecommunications service--Exemptions.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.
SD Codified L § 10-46-69.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-69.2 - Tax on ancillary services.

10-46-69.2. Tax on ancillary services.There is hereby imposed a tax of four and one-half percent upon the privilege of the use of any ancillary services. Source: SL 2009, ch 47, §8; SL 2016, ch 65, §14, eff. June 1, 2016.
SD Codified L § 10-46-70 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-70 - Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.

10-46-70. Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by the State of South Dakota and any of its political subdivisions including multi-county planning and development districts, established pursuant to Executive Order 70-7, or its successor, from management services provided to a revolving loan fund operated by a nonprofit entity. Source: SL 2005, ch 75, §2.
SD Codified L § 10-46-71 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-71 - Exemption for sale of coins, currency, or bullion.

10-46-71. Exemption for sale of coins, currency, or bullion.There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of coins, currency, or bullion. For the purposes of this section, the term, bullion, means any bar, ingot, or commemorative medallion of gold, silver, platinum, palladium, or a combination of these metals where the value of the metal depends on its content and not the form. For the purposes of this section, the terms, coins and currency, mean any coins or currency made of gold, silver, or other metal or paper which is or has been used as legal tender. Source: SL 2007, ch 60, §2.
SD Codified L § 10-46-72 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-72 - Relief from liability for failing to report tax at new rate--Conditions.

10-46-72. Relief from liability for failing to report tax at new rate--Conditions.A retailer is relieved of any liability for failing to report a tax pursuant to this chapter at the 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 reported the tax at the immediately preceding effective rate; and(2)The retailer's failure to report 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 report the tax at the new rate. Source: SL 2010, ch 60, §2.
SD Codified L § 10-46-73 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-73 - Exemption for nonprofit corporations created for fire protection.

10-46-73. Exemption for nonprofit corporations created for fire protection.There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the purchases of tangible personal property, any product transferred electronically, and services by any nonprofit corporation created for the purpose of fire protection that is controlled by any political subdivision of this state. Source: SL 2016, ch 66, §2.
SD Codified L § 10-46A-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-1 - Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.

10-46A-1. Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent. Source: SL 1979, ch 84, §12A; SL 1980, ch 100, §1; SL 1984, ch 92, §§1, 1A; SL 1985, ch 92.
SD Codified L § 10-46A-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-1.1 - Effective date--Application to contracts, sales and change orders.

10-46A-1.1. Effective date--Application to contracts, sales and change orders.This chapter is effective on May 1, 1984, and applies to:(1)All realty improvement contracts bid after April 30, 1984;(2)All realty improvement contracts under which construction commences after April 30, 1984, if there is no bid;(3)Receipts from sales of real property pursuant to §10-46A-5 if the contract to sell the property is executed after April 30, 1984.Change orders or other amendments, made after April 30, 1984, to realty improvement contracts or purchase contracts entered into prior to May 1, 1984, shall be taxed at the rate and under the provisions of this chapter which were in effect on the date of the original contract. Source: SL 1984, ch 92, §2.
SD Codified L § 10-46A-1.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-1.2 - Contracts subject to tax imposed by chapter 10-46B.

10-46A-1.2. Contracts subject to tax imposed by chapter 10-46B. The tax imposed upon contractors performing realty improvement contracts for those persons subject to tax under chapter 10-28, 10-33, 10-35, 10-36 or 10-36A or any municipal telephone company subject to chapter 9-41 or any rural water system is not subject to this chapter and the contracts are subject to the contractors' excise tax imposed by chapter 10-46B. Source: SL 1984, ch 92, §3; SL 2005, ch 78, §15; SL 2010, ch 65, §1, eff. Feb. 24, 2010; SL 2018, ch 65, §1; SL 2021, ch 49, § 11.
SD Codified L § 10-46A-1.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-1.3 - Tax measured by gross receipts upon accrual basis.

10-46A-1.3. Tax measured by gross receipts upon accrual basis.The secretary of revenue shall allow contractors to report and pay contractor's excise tax measured by gross receipts upon an accrual basis if:(1)The contractor has not changed his basis in the previous calendar year;(2)The contractor's records are kept in a manner which may be audited to determine whether contractor's excise tax and use tax are paid for all realty improvement contracts;(3)The contractor has made a written request to the secretary of revenue for authority to pay tax on the accrual basis; and(4)Authority to pay tax on the accrual basis applies only to realty improvement contracts commencing after the authority is granted. Source: SL 1990, ch 93, §1; 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 § 10-46A-1.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-1.4 - Payment of tax on cash basis.

10-46A-1.4. Payment of tax on cash basis.If the secretary of revenue has granted a contractor the authority to report and pay contractor's excise tax on the accrual basis and the contractor requests in writing for the authority to report and pay the tax on the cash basis, the secretary may grant such authority if assessment and collection of taxes are not jeopardized. Source: SL 1990, ch 93, §2; 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 § 10-46A-1.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-1.5 - Taxes on receipts of worthless accounts.

10-46A-1.5. Taxes on receipts of worthless accounts.Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax. If such accounts are thereafter collected by the contractor, the tax shall be paid upon the amount so collected. Source: SL 1990, ch 93, §3.
SD Codified L § 10-46A-1.8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-1.8 - Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-46A-1.8. Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance.Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.The secretary may grant an extension of not more than five days for filing a return and remittance.Unless an extension is granted, penalty or interest under §10-59-6 shall be paid if a return or remittance is not made on time. Source: SL 2007, ch 65, §8; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §4.
SD Codified L § 10-46A-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-2 - Prime contractors and subcontractors subject to tax.

10-46A-2. Prime contractors and subcontractors subject to tax.Prime contractors and subcontractors subject to the tax imposed by §10-46A-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President: construction (division c). Source: SL 1979, ch 84, §§12B, 12D; SL 1980, ch 100, §2; SL 1988, ch 108, §6; SL 1993, ch 101, §1.
SD Codified L § 10-46A-2.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-2.1 - Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates.

10-46A-2.1. Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates.For the purpose of this chapter, a subcontractor is a person contracting with a prime contractor to perform all or part of a realty improvement the prime contractor has contracted to perform. For highway construction projects, a subcontractor includes any person contracting with a prime contractor to perform any of the following services as part of the project: traffic control, striping, flagging, operation of pilot cars, signing, landscaping, seeding, sodding, mulching, and erosion control. A prime contractor shall issue a certificate to a subcontractor showing the prime contractor's valid contractors' excise tax license number. The form shall be prescribed by the secretary of revenue. Any subcontractor who fails to retain a certificate and a record of project designations is considered a prime contractor and is subject to tax under this chapter. Any person not a prime contractor who provides a certificate is liable for tax equal to the amount of tax the person accepting the certificate would have been liable for if the certificate had not been issued. The tax is due at the time the person accepting the certificate would have been required to pay the tax. In addition to any tax or interest due, persons who are not prime contractors providing certificates are liable for a penalty of ten percent of the tax. The United States, the State of South Dakota, or any other state or public or municipal corporation in this state may not issue a certificate. Source: SL 1984, ch 92, §6; SL 1990, ch 94; 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 § 10-46A-2.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46A - Realty Improvement Contractor's Excise Tax|Section 10-46A-2.2 - Prime contractor--Definition.

10-46A-2.2. Prime contractor--Definition.For the purpose of this chapter, a prime contractor is a person entering into a realty improvement contract or a contract for construction services as enumerated in division c of the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, with the United States and its instrumentalities, the State of South Dakota and its subdivisions, or any other state or public corporation, or person as defined in §10-45-1. If a contractor engages in services not specifically listed in division c of the Standard Industrial Classification Manual, 1987, then the services must entail the construction, building, installation, or repair of a fixture to realty before the gross receipts are subject to the tax imposed by §10-46A-1. Operative builders, industry number 1531, as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are prime contractors regardless of whether they perform construction work themselves or contract with other contractors. A person who is not primarily in the business of making realty improvements and regularly employs persons for the purpose of repairing, maintaining or making realty improvements for his own use and who repairs, maintains or makes a realty improvement for his own use with his regular employees is not a prime contractor and is not liable for the tax herein. Source: SL 1984, ch 92, §7; SL 1985, ch 93, §1; SL 1988, ch 108, §7; SL 1988, ch 120, §3; SL 1993, ch 101, §2.