reglab/housing_qa huggingface dataset:
SD Codified L § 10-46-2.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-2.6 - Materials purchased for floor laying service considered purchase for resale.

10-46-2.6. Materials purchased for floor laying service considered purchase for resale.Carpet, floor covering, tacks, glue, and other materials purchased for use by floor laying and other floor work not elsewhere classified (industry no. 1752) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used for such work are purchases for resale. Source: SL 1991, ch 108, §7.
SD Codified L § 10-46-2.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-2.7 - Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.

10-46-2.7. 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, §2.
SD Codified L § 10-46-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-4 - Tax imposed on person using property.

10-46-4. Tax imposed on person using property.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.
SD Codified L § 10-46-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-5 - Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.

10-46-5. Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.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.
SD Codified L § 10-46-5.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-5.1 - Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.

10-46-5.1. Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.If a sectional home is permanently affixed to real property, it is not a vehicle subject to registration under chapter 32-3, and shall be classified as real property. A contractor who erects such a home shall hold a sales tax or use tax license and pay use tax based upon the fair market value of the raw materials used to construct and erect the home.For the purpose of this section, the term, sectional home, means any home pre-built in part or in whole for the purpose of permanent placement on a foundation. Mobile homes as defined by subdivision 32-3-1(8) and manufactured homes as defined in subdivision 32-3-1(6) are not sectional homes. Source: SDCL, §10-46-5 as added by SL 1977, ch 99, §2; SL 1987, ch 29, §7; SL 2005, ch 71, §2.
SD Codified L § 10-46-5.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-5.2 - Materials incorporated in construction work--Restriction on application of rate increase.

10-46-5.2. Materials incorporated in construction work--Restriction on application of rate increase.No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93, §2; SL 2001, ch 56, §8.
SD Codified L § 10-46-5.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-5.3 - Value of molds and dies.

10-46-5.3. Value of molds and dies.The value of molds and dies produced in connection with the fabrication or manufacture of other tangible personal property is limited to the cost of materials incorporated in the molds or dies to the extent the cost of such materials have not previously been subjected to sales or use tax. Source: SL 1992, ch 91, §2.
SD Codified L § 10-46-5.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-5.4 - Exemption of materials becoming part of out-of-state signage or advertising.

10-46-5.4. Exemption of materials becoming part of out-of-state signage or advertising.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.
SD Codified L § 10-46-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-6 - Exemption of property and services subject to sales tax.

10-46-6. Exemption of property and services subject to sales tax.The use in this state of tangible personal property, any product transferred electronically, or 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 any amendments made or which may hereafter be made thereto, is hereby specifically exempted from the tax imposed by this chapter. Source: SL 1939, ch 276, §4 (1); SDC Supp 1960, §57.4304 (1); SL 1979, ch 84, §6B; SL 2008, ch 51, §43.
SD Codified L § 10-46-6.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-6.1 - Credit for sales or use tax paid to another state--Reciprocity required.

10-46-6.1. Credit for sales or use tax paid to another state--Reciprocity required.The amount of any use tax imposed with respect to tangible personal property, any product transferred electronically, or services shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions. However, no credit may be given under this section where taxes paid on tangible personal property, any product transferred electronically, or services in another state or its political subdivisions of that state does not reciprocally grant a credit for taxes paid on similar tangible personal property or any product transferred electronically. Source: SL 1971, ch 81; SL 1979, ch 84, §6C; SL 2008, ch 51, §44.
SD Codified L § 10-46-6.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-6.2 - Exemption for credit services by credit bureaus to certain financial institutions.

10-46-6.2. Exemption for credit services by credit bureaus to certain financial institutions.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.
SD Codified L § 10-46-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-7 - Constitutional exemptions from tax--Property of public agencies.

10-46-7. Constitutional exemptions from tax--Property of public agencies.Tangible personal property and any product transferred electronically, the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States of America or under the Constitution of this state, or tangible personal property and any product transferred electronically sold to the United States, the State of South Dakota, or any public or municipal corporation of the state which is for the use, storage, or consumption of such public corporations is hereby specifically exempt from the tax imposed by this chapter. Source: SL 1939, ch 276, §4 (3); SL 1943, ch 301; SL 1953, ch 471; SL 1955, ch 419, §1; SDC Supp 1960, §57.4304 (3); SL 1970, ch 75; SL 1999, ch 222, §1; SL 2008, ch 51, §45.
SD Codified L § 10-46-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-8 - Exemption of property brought in for personal use of nonresident.

10-46-8. Exemption of property brought in for personal use of nonresident.The use in this state of all articles of tangible personal property and any product transferred electronically brought into the State of South Dakota by a nonresident individual thereof for his or her personal use or enjoyment while within the state, is hereby specifically exempted from the tax imposed by this chapter. Source: SL 1939, ch 276, §4 (5); SDC Supp 1960, §57.4304 (5); SL 2008, ch 51, §46.
SD Codified L § 10-46-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-9 - Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.

10-46-9. Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.The use in this state of tangible personal property including containers, labels and shipping case thereof which is intended shall, by means of fabrication, compounding or manufacture become a part of other tangible personal property intended to be sold ultimately at retail within or without the State of South Dakota, is hereby specifically exempted from the tax imposed by this chapter. The term tangible personal property shall be construed to include without limiting the meaning of said term, raw material and newspaper print. Source: SL 1939, ch 276, §4 (7); SL 1943, ch 303; SDC Supp 1960, §57.4304 (6).
SD Codified L § 10-46-9.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-9.1 - Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.

10-46-9.1. Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.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 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, §2.
SD Codified L § 10-46-9.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-9.2 - Brokers' and agents' services exempt from tax.

10-46-9.2. Brokers' and agents' services exempt from tax.The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47. Source: SL 1979, ch 306, §3.
SD Codified L § 10-46-9.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-9.3 - Packaging and container materials as tax exempt raw material.

10-46-9.3. Packaging and container materials as tax exempt raw material.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.
SD Codified L § 10-46-9.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-9.4 - Packaging and container materials sold to retailers exempt.

10-46-9.4. Packaging and container materials sold to retailers exempt.There are specifically exempted from the provisions of this chapter, and from the computation of tax imposed by it, gross receipts from the sale of paper and plastic bags, wrapping paper, twine, tape, and similar articles sold to retailers licensed under this chapter if the retailer uses the articles as wrappers or containers to hold other tangible personal property sold by the retailer and subject to sales or use tax and the articles are supplied free by the retailer as a convenience to the customer. Source: SL 1984, ch 85, §2.
SD Codified L § 10-46-9.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-9.5 - Exemption of certain sales commissions.

10-46-9.5. Exemption of certain sales commissions.Unless otherwise specifically subject to tax, the gross receipts resulting from fees or commissions received for rendering a service which provides for the sale of tangible personal property, any product transferred electronically, or services is exempt from the tax imposed by this chapter. Source: SL 1988, ch 113, §2; SL 2008, ch 51, §47.
SD Codified L § 10-46-9.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-9.6 - Exemption of gross receipts from sale of certain replacement parts.

10-46-9.6. Exemption of gross receipts from sale of certain replacement parts.There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale. Source: SL 1989, ch 111, §2.
SD Codified L § 10-46-13.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-13.1 - Exemption of motor vehicles exempt from excise tax.

10-46-13.1. Exemption of motor vehicles exempt from excise tax.The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to §32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of §32-5-1.3. Source: SL 1987, ch 103, §2; SL 1988, ch 110, §2; SL 2012, ch 67, §4; SL 2015, ch 68, §2.
SD Codified L § 10-46-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-14 - Exemption of commodities otherwise taxed.

10-46-14. Exemption of commodities otherwise taxed.The use in this state of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B is specifically exempted from the tax imposed by this chapter. Source: SL 1939, ch 276, §4(4); SL 1949, ch 424; SDC Supp 1960, §57.4304(4); SL 1970, ch 74, §3; SL 1979, ch 87, §5; SL 1982, ch 119; SL 1983, ch 100, §72; SL 1989, ch 117; SL 1991, ch 107, §1.
SD Codified L § 10-46-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-15 - Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.

10-46-15. Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.The gross receipts from sales of tangible personal property, any product transferred electronically, and the gross receipts from sales, furnishing or service of electrical energy, natural and artificial gas, water and communication service to and for use by religious educational institutions and private educational institutions currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 1983, and nonprofit, charitable hospitals when purchases are made by authorized officials, payment made from the institution's funds and title to the property retained in the name of the institutions, are specifically exempted from the tax imposed by this chapter. For the purposes of this section, a private educational institution shall be defined as an institution currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 1995, maintaining a campus physically located within this state; and accredited by the South Dakota Department of Education or the North Central Association of Colleges and Schools.This exemption does not extend to sales to or purchases of tangible personal property or any product transferred electronically for the personal use of officials, members, or employees of such institutions or to sales to or purchases of tangible personal property or any product transferred electronically used in the operation of a taxable retail business. The exemption provided in this section does not, in any manner, relieve the institution from the payment of the additional and further license fee imposed on the registration of motor vehicles. All institutions claiming this exemption shall, at the end of each quarter of each calendar year, file with the Department of Revenue a list of all purchases on which exemption was claimed, fully itemized, showing name and address of vendors, description of property purchased, purchase price, and brief explanation of use or intended use. Source: SL 1951, ch 453; SDC Supp 1960, §57.4304 (8); SL 1983, ch 96, §2; SL 1995, ch 68, §37; SL 2003, ch 272, §63; SL 2003, ch 272 (Ex. Ord. 03-1), §§63, 82; SL 2008, ch 51, §48; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-46-15.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-15.1 - Exemption of insulin for human use.

10-46-15.1. Exemption of insulin for human use.The use in this state of insulin, to the extent used by humans, that is not sold by prescription is specifically exempt from the tax imposed by this chapter. Source: SL 1974, ch 98, §2; SL 1984, ch 88, §2; SL 1989, ch 106, §2; SL 2003, ch 61, §12.
SD Codified L § 10-46-15.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-15.2 - Exemption of authorized purchases made with food stamps.

10-46-15.2.Exemption of authorized purchases made with food stamps.There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorize purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P. L. 95-113), codified at 7 U.S.C. §2012(g), as amended through January 1, 2001. Source: SL 1987, ch 106, §2; SL 2001, ch 56, §9.
SD Codified L § 10-46-15.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-15.3 - Exemption of authorized purchases of food.

10-46-15.3.Exemption of authorized purchases of food.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, §4.
SD Codified L § 10-46-15.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-15.4 - Exemption of fair market value of property or service given without charge to exempt organization.

10-46-15.4. Exemption of fair market value of property or service given without charge to exempt organization.There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, the fair market value of any tangible personal property, product transferred electronically, or service given without charge to an institution, organization, or group exempt from the tax imposed by this chapter. Source: SL 1987, ch 105, §2; SL 2008, ch 51, §49.
SD Codified L § 10-46-15.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-15.5 - Exemption of prescribed drugs used by humans.

10-46-15.5. Exemption of prescribed drugs used by humans.The use in this state of drugs as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the drugs are prescribed by prescription, dispensed, or administered by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist, is specifically exempt from the tax imposed by this chapter. Source: SL 2003, ch 61, §14; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.
SD Codified L § 10-46-15.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-15.6 - Exemption of prescribed medical equipment or prosthetic devices used by humans.

10-46-15.6. Exemption of prescribed medical equipment or prosthetic devices used by humans.The use in this state of durable medical equipment, mobility enhancing equipment, and prosthetic devices as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the durable medical equipment, mobility enhancing equipment, and prosthetic devices are prescribed by prescription by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist, is specifically exempt from the tax imposed by this chapter. Source: SL 2003, ch 61, §15; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.