reglab/housing_qa huggingface dataset:
SD Codified L § 10-45C-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-7 - Seller and third party liability.

10-45C-7. Seller and third party liability.A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section.A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard. Source: SL 2002, ch 64, §7.
SD Codified L § 10-45C-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-8 - Short title.

10-45C-8. Short title.This chapter shall be known as and referred to as the Uniform Sales and Use Tax Administration Act. Source: SL 2002, ch 64, §8.
SD Codified L § 10-45C-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-9 - Seller registering to collect sales and use tax not liable for uncollected tax--Exception.

10-45C-9. Seller registering to collect sales and use tax not liable for uncollected tax--Exception.No seller who registers to pay or to collect and remit applicable South Dakota sales or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable for any uncollected or unpaid sales or use tax, penalty or interest, unless the seller was registered in this state during the twelve-month period preceding the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement. For any seller who is not obligated to collect and remit the tax imposed under chapters 10-45, 10-46, or 10-52, the amnesty period provided by this section ends twelve months after the date the Streamlined Sales Tax Governing Board has determined that adequate certified service providers and certified automated systems are available. Source: SL 2005, ch 81, §1; SL 2006, ch 54, §1.
SD Codified L § 10-45C-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-10 - Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.

10-45C-10. Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.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.
SD Codified L § 10-45C-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-11 - Provisions not applicable to matters relating to unresolved audits or paid taxes.

10-45C-11. Provisions not applicable to matters relating to unresolved audits or paid taxes.The provisions of §10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provisions of §10-45C-9 do not apply to any sales or use taxes already paid or remitted to the state or to taxes collected by the seller. Source: SL 2005, ch 81, §3.
SD Codified L § 10-45C-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-12 - Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.

10-45C-12. Effectiveness of provisions of §10-45C-9--Requirements--Tolling of statute of limitations.Absent the seller's fraud or intentional misrepresentation of a material fact, the provisions of §10-45C-9 are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months from the date of the seller's original registration. The state's statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period. Source: SL 2005, ch 81, §4.
SD Codified L § 10-45C-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller.

10-45C-13. Provisions applicable to taxes due from seller in capacity as seller.The provisions of §10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer. Source: SL 2005, ch 81, §5.
SD Codified L § 10-45D-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-2 - Tax on gross receipts of certain visitor-related businesses.

10-45D-2. Tax on gross receipts of certain visitor-related businesses.There is hereby imposed a tax of one and one-half percent on the gross receipts from any lodging establishment, campground, motor vehicle rental, visitor attraction, recreational equipment rental, recreational service, spectator event, and visitor-intensive business. The tax imposed by this section on the gross receipts of any visitor-intensive business shall apply to the gross receipts received by such business during the months of June, July, August, and September. The tax imposed by this section is in addition to any other tax imposed by chapters 10-45 and 10-46. Tangible personal property, any product transferred electronically, services, and admissions are subject to the tax imposed by this section only if subject to tax by chapters 10-45 and 10-46. Source: SL 2002, ch 63, §2; SL 2008, ch 51, §63; SL 2009, ch 54, §1; SL 2009, ch 54, §2, eff. July 1, 2013; SL 2013, ch 58, §1.
SD Codified L § 10-45D-2.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-2.1 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

10-45D-2.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45, 10-52, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the purchaser. Source: SL 2013, ch 56, §2.
SD Codified L § 10-45D-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-3 - Tax revenue to be deposited in tourism promotion fund.

10-45D-3. Tax revenue to be deposited in tourism promotion fund.The revenue from the tax imposed by §10-45D-2 shall be deposited in the tourism promotion fund created in §1-52-17. Source: SL 2002, ch 63, §3.
SD Codified L § 10-45D-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-4 - Lodging establishments.

10-45D-4. Lodging establishments.The tax imposed by §10-45D-2 on any lodging establishment applies only to the gross receipts from the rental of rooms by a lodging establishment. Source: SL 2002, ch 63, §4.
SD Codified L § 10-45D-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-5 - Campgrounds.

10-45D-5. Campgrounds.The tax imposed by §10-45D-2 on any campground applies to the gross receipts from the rental of campground space. Source: SL 2002, ch 63, §5.
SD Codified L § 10-45D-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-6 - Visitor attractions.

10-45D-6. Visitor attractions.The tax imposed by §10-45D-2 applies to the gross receipts from admission to a visitor attraction and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a visitor attraction. Source: SL 2002, ch 63, §6; SL 2008, ch 51, §64.
SD Codified L § 10-45D-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-7 - Spectator events.

10-45D-7. Spectator events.The tax imposed by §10-45D-2 applies to the gross receipts from admission to a spectator event and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a spectator event. Source: SL 2002, ch 63, §7; SL 2008, ch 51, §65.
SD Codified L § 10-45D-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-8 - Nonprofit organizations exempt.

10-45D-8. Nonprofit organizations exempt.Gross receipts from the rental of rooms or sites at a lodging establishment or campground owned by nonprofit religious, educational, or youth organization are exempt from the tax imposed by §10-45D-2 if rented to a member of such organization. Source: SL 2002, ch 63, §8.
SD Codified L § 10-45D-8.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt.

10-45D-8.1. Receipts from nonprofit shooting range exempt.Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by §10-45D-2. Source: SL 2003, ch 71, §1.
SD Codified L § 10-45D-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-9 - Administration by department.

10-45D-9. Administration by department.The tax imposed by §10-45D-2 shall be collected and administered by the Department of Revenue. Source: SL 2002, ch 63, §9; 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 § 10-45D-10.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-10.2 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-45D-10.2. 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, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §2.
SD Codified L § 10-45D-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-12 - Application of other laws.

10-45D-12. Application of other laws.The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by §§10-45D-1 to 10-45D-14, inclusive, where applicable. Source: SL 2002, ch 63, §12.
SD Codified L § 10-45D-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-13 - Promulgation of rules.

10-45D-13. Promulgation of rules.The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:(1)Licensing, including bonding and filing license applications;(2)The filing of returns and payment of the tax;(3)Determining the application of the tax and exemptions;(4)Taxpayer record-keeping requirements; and(5)Determining auditing methods. Source: SL 2002, ch 63, §13; 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 § 10-45D-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45D - Gross Receipts Tax On Visitor Related Businesses|Section 10-45D-14 - Prohibited acts--Misdemeanor or felony.

10-45D-14. Prohibited acts--Misdemeanor or felony. Any person who:(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by §§10-45D-1 to 10-45D-2, inclusive, is guilty of a Class 6 felony;(2)Fails to pay tax due under §§10-45D-1 to 10-45D-14, inclusive, within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;(3)Fails to keep the records and books required by §10-45D-13 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 §§10-45D-1 to 10-45D-14, inclusive, within sixty 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 §§10-45D-1 to 10-45D-14, inclusive, is guilty of a Class 1 misdemeanor; or(6)Violates either subdivision (2) or subdivision (4) of this section two or more times in any twelve-month period is guilty of a Class 6 felony. Source: SL 2002, ch 63, §14; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 96, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-46-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-1.1 - Lease or rental defined--Exclusions.

10-46-1.1. Lease or rental defined--Exclusions.For the purpose 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, §11; SL 2008, ch 51, §37.
SD Codified L § 10-46-1.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-1.3 - Definition of terms related to telecommunications service and ancillary services.

10-46-1.3. Definition of terms related to telecommunications service and ancillary services.Terms used in this chapter mean:(1)"Intrastate telecommunications service," a telecommunications service that originates in one United States state or a United States territory or possession, and terminates in the same United States state or a United States territory or possession;(2)"Interstate telecommunications service," a telecommunications service that originates in one United States state, or a United States territory or possession, and terminates in a different United States state or a United States territory or possession;(3)"International telecommunications service," a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. United States includes the District of Columbia or a United States territory or possession;(4)"Ancillary services," services that are associated with or incidental to the provision of telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services;(5)"Detailed telecommunications billing service," an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement;(6)"Directory assistance," an ancillary service of providing telephone number information, address information, or telephone number information and address information;(7)"Vertical service," an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services;(8)"Voice mail service," an ancillary service that enables the customer to store, send, or receive recorded messages. The term does not include any vertical services that the customer may be required to have in order to utilize the voice mail service;(9)"Conference bridging service," an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. The term does not include the telecommunications services used to reach the conference bridge. Source: SL 2009, ch 47, §6; SL 2010, ch 56, §2.
SD Codified L § 10-46-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-2 - Tax on tangible personal property purchased for use in state--Rate based on purchase price.

10-46-2. Tax on tangible personal property purchased for use in state--Rate based on purchase price.An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of tangible personal property purchased for use in this state at the same rate of percent of the purchase price of said property as is imposed pursuant to chapter 10-45. Source: SL 1939, ch 276, §3; SL 1953, ch 471, §1; SDC Supp 1960, §57.4303 (1); SL 2001, ch 56, §7.
SD Codified L § 10-46-2.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-2.1 - Tax imposed on use of services--Exemptions--Related corporation defined.

10-46-2.1. Tax imposed on use of services--Exemptions--Related corporation defined.For the privilege of using services in South Dakota, except those types of services exempted by §10-46-17.3, there is imposed on the person using the service an excise tax equal to four and one-half percent of the value of the services at the time they are rendered. However, this tax may not be imposed on any service rendered by a related corporation as defined in subdivision 10-43-1(11) for use by a financial institution as defined in subdivision 10-43-1(4) or on any service rendered by a financial institution as defined in subdivision 10-43-1(4) for use by a related corporation as defined in subdivision 10-43-1(11). For the purposes of this section, the term related corporation includes a corporation which together with the financial institution is part of a controlled group of corporations as defined in 26 U.S.C. §1563 as in effect on January 1, 1989, except that the eighty percent ownership requirements set forth in 26 U.S.C. §563(a)(2)(A) for a brother-sister controlled group are reduced to fifty-one percent. For the purpose of this chapter, services rendered by an employee for the use of his employer are not taxable. Source: SL 1979, ch 84, §6D; SL 1980, ch 325, §21; SL 1983, ch 97, §2; SL 1987, ch 98, §10; SL 1988, ch 106, §1; SL 1989, ch 110, §2; SL 2016, ch 65, §9, eff. June 1, 2016.
SD Codified L § 10-46-2.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-2.3 - Exemption of use of property leased.

10-46-2.3. Exemption of use of property leased.The use, storage, or consumption of tangible personal property and any product transferred electronically actually leased to persons in this state is exempted from the provisions of this chapter and the tax imposed by it. Source: SL 1983, ch 86, §5; SL 2008, ch 51, §39.
SD Codified L § 10-46-2.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-2.4 - Certain purchases considered for resale purposes.

10-46-2.4. Certain purchases considered for resale purposes.Services purchased by an engineer, architect, or surveyor on behalf of a client in the performance of a contract for such client shall be considered purchases for resale purposes. Source: SL 1988, ch 107, §2.
SD Codified L § 10-46-2.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-2.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale.

10-46-2.5. Chemicals purchased for use by lawn and garden services considered purchases for resale.Chemicals purchased for use by lawn and garden services (industry no. 0782) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used in such services shall be considered as purchases for resale. Source: SL 1989, ch 114, §2.