reglab/housing_qa huggingface dataset:
SD Codified L § 10-45-105 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-105 - Fraudulent claim--Tax due constitutes lien in favor of state.

10-45-105. Fraudulent claim--Tax due constitutes lien in favor of state.If any extension has been fraudulently presented or supported as to any item in the claim, or if the business fails to meet all the conditions §§10-45-99 to 10-45-107, inclusive, then the business may be rejected in its entirety and any tax due from the business shall constitute a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the business and may be recovered in an action of debt. Source: SL 2001, ch 57, §8.
SD Codified L § 10-45-106 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-106 - Right to hearing on denial of extension request.

10-45-106. Right to hearing on denial of extension request.Any business aggrieved by the denial in whole or in part of a extension requested under §§10-45-99 to 10-45-107, inclusive, may within thirty days after service of the notice of a denial by the secretary, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26. Source: SL 2001, ch 57, §9.
SD Codified L § 10-45-107 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-107 - Promulgation of rules.

10-45-107. Promulgation of rules.The secretary may promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing extensions and the requirements necessary to qualify for an extension. Source: SL 2001, ch 57, §10.
SD Codified L § 10-45-108 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-108 - Sourcing of sales and services.

10-45-108. Sourcing of sales and services.For purposes of the tax imposed by this chapter, a retailer shall source sales of tangible personal property, any product transferred electronically, and services to the location where the tangible personal property, the product transferred electronically, or service is received. The department shall promulgate rules, pursuant to chapter 1-26, defining the location of receipt. The rules promulgated pursuant to this section may provide an alternative method of sourcing telecommunication services. Source: SL 2002, ch 64, §27; SL 2008, ch 51, §29.
SD Codified L § 10-45-109 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-109 - Registration and tax collection does not create nexus for other taxes.

10-45-109. Registration and tax collection does not create nexus for other taxes.Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state. Source: SL 2002, ch 64, §28.
SD Codified L § 10-45-110 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-110 - Exemption for sale of coins, currency, or bullion.

10-45-110. 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, §1.
SD Codified L § 10-45-111 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-111 - Relief from liability for failing to collect tax at new rate--Conditions.

10-45-111. Relief from liability for failing to collect tax at new rate--Conditions.A retailer is relieved of any liability for failing to collect a tax pursuant to this chapter at a new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of the rate change if:(1)The retailer collected the tax at the immediately preceding effective rate; and(2)The retailer's failure to collect at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate.This section does not apply if the retailer fraudulently failed to collect the tax at the new rate or solicited purchasers based on the immediately preceding effective rate. Source: SL 2010, ch 60, §1.
SD Codified L § 10-45-112 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-112 - Exemption for nonprofit corporations created for fire protection.

10-45-112. 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 gross receipts from sales of tangible personal property, any product transferred electronically, and services to 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, §1.
SD Codified L § 10-45-113 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-113 - Exemption for small sales by minors.

10-45-113. Exemption for small sales by minors.This chapter does not apply to any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year from any sale of tangible personal property, any service delivered, or any product or service transferred electronically for use in the state. Source: SL 2019, ch 65, §1.
SD Codified L § 10-45A-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-1.1 - Reduction in income allowed for taxes paid--Determination of amount.

10-45A-1.1. Reduction in income allowed for taxes paid--Determination of amount.The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-45A-1(5) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single-family dwelling, then the amount of the reduction shall equal the taxes paid on the residence structure, the platted lot upon which the structure is located or one acre, whichever is less, and the garage, whether attached or unattached. If the residence is not a single-family dwelling, then the reduction shall be equal to the amount of the tax paid on or allocated to the structure and the platted lot upon which the structure is situated or one acre whichever is less, used as a residence by the claimant including the garage, whether attached or unattached. Source: SL 1980, ch 81, §3.
SD Codified L § 10-45A-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-2 - Refund of sales and service tax to elderly and disabled persons.

10-45A-2. Refund of sales and service tax to elderly and disabled persons.Any person sixty-five years of age or older prior to January first in the year for which a claim for refund is made, and any disabled person as defined in subdivision 10-45A-1(2), and resident of this state for that entire calendar year, shall be reimbursed and repaid as a refund for retail sales and service taxes paid, within sixty days after the deadline, as prescribed in §10-45A-8, for the filing of a claim with the secretary of the Department of Revenue, according to the schedule in §§10-45A-5 to 10-45A-7, inclusive. Source: SL 1974, ch 89, §2; SL 1975, ch 106, §1; SL 1989, ch 93, §6; 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 § 10-45A-2.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-2.1 - Refund denied after refund of real property taxes.

10-45A-2.1. Refund denied after refund of real property taxes.No person who receives a refund of real property taxes under the provisions of chapter 10-18A shall be eligible for a refund of retail sales and service tax as provided in this chapter. Source: SL 1976, ch 92, §10.
SD Codified L § 10-45A-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-3 - Right to file lost on death--Filing by guardian or attorney.

10-45A-3. Right to file lost on death--Filing by guardian or attorney.The right to file a claim under this chapter is personal to the claimant, and does not survive his death, but such right may be exercised on behalf of a claimant by his guardian or attorney-in-fact. Source: SL 1974, ch 89, §5; SL 1993, ch 213, §82.
SD Codified L § 10-45A-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-4 - Relief limited to one claimant per household--Secretary to resolve disputes.

10-45A-4. Relief limited to one claimant per household--Secretary to resolve disputes.Only one claimant per household per year shall be entitled to relief under this chapter. When two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be. If they are unable to agree, the matter shall be referred to the secretary of revenue and his decision shall be final. Source: SL 1974, ch 89, §6; 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 § 10-45A-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-5 - Refund amounts for single-member households.

10-45A-5. Refund amounts for single-member households. The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person shall be determined as follows:(1)If the claimant's income is six thousand six hundred thirty dollars or less, a sum of two hundred fifty-eight dollars;(2)If the claimant's income is six thousand six hundred thirty-one dollars and not more than twelve thousand eight hundred eighty dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between twelve thousand eight hundred eighty dollars and the income of the claimant; and(3)If the claimant's income is more than twelve thousand eight hundred eighty dollars, no refund. Source: SL 1974, ch 89, § 3 (1); SL 1978, ch 79, § 1; SL 1988, ch 96, § 3; SL 1989, ch 93, § 3; SL 1990, ch 81, § 3; SL 2000, ch 53, § 3; SL 2002, ch 57, § 6; SL 2006, ch 42, § 6; SL 2008, ch 59, § 6; SL 2012, ch 65, § 6, eff. Mar. 20, 2012; SL 2013, ch 47, § 6, eff. Mar. 6, 2013; SL 2014, ch 56, § 6, eff. Mar. 26, 2014; SL 2016, ch 60, § 6, eff. Feb. 25, 2016; SL 2018, ch 62, § 6, eff. Feb. 8, 2018; SL 2019, ch 63, § 6, eff. Mar. 27, 2019; SL 2020, ch 33, § 6, eff. Mar. 16, 2020; SL 2021, ch 48, § 6, eff. Mar. 25, 2021.
SD Codified L § 10-45A-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-6 - Refund amounts for multiple-member households.

10-45A-6. Refund amounts for multiple-member households. The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person shall be determined as follows:(1)If household income is ten thousand nine hundred twenty dollars or less, the sum of five hundred eighty-one dollars;(2)If household income is ten thousand nine hundred twenty-one dollars and not more than seventeen thousand four hundred twenty dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between seventeen thousand four hundred twenty dollars and total household income; and(3)If household income is more than seventeen thousand four hundred twenty dollars, no refund. Source: SL 1974, ch 89, § 3 (2); SL 1978, ch 79, § 2; SL 1988, ch 96, § 4; SL 1989, ch 93, § 4; SL 1990, ch 81, § 4; SL 2000, ch 53, § 4; SL 2002, ch 57, § 7; SL 2006, ch 42, § 7; SL 2008, ch 59, § 7; SL 2012, ch 65, § 7, eff. Mar. 20, 2012; SL 2013, ch 47, § 7, eff. Mar. 6, 2013; SL 2014, ch 56, § 7, eff. Mar. 26, 2014; SL 2016, ch 60, § 7, eff. Feb. 25, 2016; SL 2018, ch 62, § 7, eff. Feb. 8, 2018; SL 2019, ch 63, § 7, eff. Mar. 27, 2019; SL 2020, ch 33, § 7, eff. Mar. 16, 2020; SL 2021, ch 48, § 7, eff. Mar. 25, 2021.
SD Codified L § 10-45A-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-7 - Secretary to prepare table.

10-45A-7. Secretary to prepare table.The secretary of revenue shall prepare a table under which claims shall be determined. The amount of the claim as shown in the table for each bracket shall be computed only to the nearest dollar. Source: SL 1974, ch 89, §3 (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 § 10-45A-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-8 - Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.

10-45A-8. Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.Claims for refund under §10-45A-2 shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application and shall forward the same to the Department of Revenue. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim. Source: SL 1974, ch 89, §4; SL 1980, ch 81, §5; SL 1995, ch 62, §5; 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 § 10-45A-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-9 - Claim computed by department at election of claimant.

10-45A-9. Claim computed by department at election of claimant.The claimant, at his election, shall not be required to record on his claim the amount claimed by him. The claim allowable to persons making the election shall be computed by the department. Source: SL 1974, ch 89, §3 (4).
SD Codified L § 10-45A-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-10 - Documentary evidence with claim.

10-45A-10. Documentary evidence with claim.Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim. Source: SL 1974, ch 89, §7; 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 § 10-45A-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-11 - Secretary to determine disability claims.

10-45A-11. Secretary to determine disability claims.The secretary of the Department of Revenue shall make the final determination as to whether a claimant seeking refund pursuant to subdivision 10-45A-1(2) is qualified thereunder. Source: SL 1974, ch 89, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-45A-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-12 - Death of claimant--Disposition of claim.

10-45A-12. Death of claimant--Disposition of claim.If a claimant dies after having filed a timely claim, the amount thereof shall be disbursed to another member of the household as determined by the secretary of revenue. If the claimant was the only member of his household, the claim may be paid to his personal representative, but if neither is appointed and qualified within two years of the filing of the claim, the amount of the claim shall escheat to the state. Source: SL 1974, ch 89, §5; 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 § 10-45A-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-13 - Proration of funds insufficient to pay all claims.

10-45A-13. Proration of funds insufficient to pay all claims.In the event that funds appropriated are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claimants as have timely filed. Source: SL 1974, ch 89, §3 (5).
SD Codified L § 10-45A-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-14 - Denial of claim--Hearing before secretary of revenue--Appeals.

10-45A-14. Denial of claim--Hearing before secretary of revenue--Appeals.Any person aggrieved by the denial in whole or in part of relief claimed under this chapter, may within thirty days after receiving notice of such denial by the secretary of the Department of Revenue, demand and shall be entitled to a hearing, upon notice, before the secretary on the question. The procedures therein shall be conducted and appeals allowed and perfected pursuant to chapter 1-26. Source: SL 1974, ch 89, §10; SL 1984, ch 12, §69; 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 § 10-45A-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-15 - Fraudulent claims--Recovery of excess payment--Filing as petty offense.

10-45A-15. Fraudulent claims--Recovery of excess payment--Filing as petty offense.If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the department may initiate appropriate legal actions to recover the amount paid. Fraudulently filing an excessive claim is a petty offense. Source: SL 1974, ch 89, §9; SL 1982, ch 86, §38.
SD Codified L § 10-45A-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45A - Retail Sales And Service Tax Refunds|Section 10-45A-16 - Promulgation of rules.

10-45A-16. Promulgation of rules.The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:(1)The procedure for filing a refund claim;(2)The requirements necessary to qualify for a refund; and(3)The definition of income. Source: SL 1974, ch 89, §11; SL 1987, ch 82, §27; 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 § 10-45C-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-1 - Definitions.

10-45C-1. Definitions.As used in this chapter:(a)"Agreement," means the Streamlined Sales and Use Tax Agreement;(b)"Certified automated system," means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;(c)"Certified service provider," means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;(d)"Person," means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;(e)"Sales tax," means the tax levied under chapter 10-45;(f)"Seller," means any person making sales, leases, or rentals of personal property or services;(g)"State," means any state of the United States and the District of Columbia;(h)"Use tax," means the tax levied under chapter 10-46. Source: SL 2002, ch 64, §1.
SD Codified L § 10-45C-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-2 - Legislative findings.

10-45C-2. Legislative findings.The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. Source: SL 2002, ch 64, §2.
SD Codified L § 10-45C-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-3 - Authority to enter agreement.

10-45C-3. Authority to enter into agreement.The Department of Revenue is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the Department of Revenue is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.The Department of Revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this chapter include, but are not limited to, the adoption of rules pursuant to chapter 1-26 consistent with the Department of Revenue's rule-making authority in §§10-45-47.1 and 10-46-35.1 and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.The secretary of revenue or the secretary's designee and two legislators are authorized to represent this state before the other states that are signatories to the agreement. The Executive Board of the Legislative Research Council shall appoint one senator and one representative to represent this state. Source: SL 2002, ch 64, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-45C-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-4 - Relationship to state law.

10-45C-4. Relationship to state law.No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state. Source: SL 2002, ch 64, §4.
SD Codified L § 10-45C-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45C - Uniform Sales And Use Tax Administration Act|Section 10-45C-6 - Cooperating sovereigns.

10-45C-6. Cooperating sovereigns.The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. Source: SL 2002, ch 64, §6.