reglab/housing_qa huggingface dataset:
SD Codified L § 10-46-15.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-15.7 - Exemption of prescribed medical devices used by humans.

10-46-15.7. Exemption of prescribed medical devices used by humans.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 any medical device, as that term is defined in this section, to the extent used by humans, if the medical device is prescribed by prescription by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist. The term, medical device, means any instrument, apparatus, implement, contrivance, or other similar or related article, including a component, part, or accessory, that is prescribed for use on a single patient and that is:(1)Recognized in the official National Formulary, or the United States Pharmacopoeia, or any supplement to them;(2)Intended for use in the diagnosis of disease or other conditions, or in the cure, mitigation, treatment, detection, or prevention of disease, of the human body; or(3)Intended to affect the structure or any function of the human body, and that does not achieve any of it's primary intended purposes through chemical action within or on the human body and that is not dependent upon being metabolized for the achievement of any of its primary intended purposes.A medical device is not durable medical equipment, mobility enhancing equipment, or a prosthetic device. Source: SL 2003, ch 61, §16.
SD Codified L § 10-46-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

10-46-16. Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.No gross receipts from sales of livestock or live poultry, ostriches, emus, or rheas, if such sales are a part of a series of transactions incident to producing a finished product intended to be offered for an ultimate retail sale, shall be taxable under this chapter, except that an ultimate retail sale interrupting the series of transactions with an intended final use or consumption shall be taxable. Source: SL 1951, ch 461; SDC Supp 1960, §57.3202-1; SL 1992, ch 94, §4.
SD Codified L § 10-46-16.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-16.1 - Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.

10-46-16.1. Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of live gamebirds sold by the producer to nonprofit organizations which release such birds or to commercial hunting operators who charge fees to hunt such birds. Source: SL 1989, ch 108, §2.
SD Codified L § 10-46-16.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-16.2 - Exemption of gross receipts from sales of certain animals.

10-46-16.2. Exemption of gross receipts from sales of certain animals.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 live cattle, buffalo, sheep, goats, swine, poultry, ostriches, emus, rheas, and domesticated fur-bearing animals defined in chapter 40-35, used or to be used as breeding or production stock, and horses and other animals within the family equidae. The term, poultry, does not include any fowl other than domestic fowl kept and raised for the market or the production of eggs for human consumption. Source: SL 1989, ch 113, §3; SL 1992, ch 94, §5.
SD Codified L § 10-46-16.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-16.3 - Exemption of gross receipts from sale of feed and bedding for certain animals.

10-46-16.3. Exemption of gross receipts from sale of feed and bedding for certain animals.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 feed and bedding for cattle, buffalo, sheep, goats, swine, pheasants, partridges, quail, poultry, ostriches, emus, rheas, and domesticated fur-bearing animals defined in chapter 40-35, if such feed or bedding is used by farmers or ranchers who are regularly engaged in the business of raising and feeding such animals, or producing milk for sale for human consumption, and horses and other animals within the family equidae. The term, poultry, does not include any fowl other than domestic fowl kept and raised for the market or the production of eggs for human consumption. The term, bedding, only includes straw, corn stover, and bean straw. Source: SL 1989, ch 113, §4; SL 1992, ch 94, §6; SL 2006, ch 49, §2; SL 2012, ch 70, §2.
SD Codified L § 10-46-16.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-16.4 - Exemption for sale of certain live nondomestic animals.

10-46-16.4. Exemption for sale of certain live nondomestic animals.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 any live nondomestic animal regulated by the Animal Industry Board pursuant to §40-3-26, if the animal is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals. Source: SL 1993, ch 311, §12.
SD Codified L § 10-46-16.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-16.5 - Exemption for sale of feed for certain live nondomestic animals.

10-46-16.5. Exemption for sale of feed for certain live nondomestic animals.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 feed for any nondomestic animal regulated by the Animal Industry Board pursuant to §40-3-26, if the feed is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals. Source: SL 1993, ch 311, §13.
SD Codified L § 10-46-16.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-16.6 - Exemption for sale of swine or cattle semen.

10-46-16.6. Exemption for sale of swine or cattle semen.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 swine semen and cattle semen to be used for agricultural purposes. Source: SL 2006, ch 50, §2.
SD Codified L § 10-46-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-17 - Exemption of motor fuel used for agricultural purposes.

10-46-17. Exemption of motor fuel used for agricultural purposes.Motor fuel, including kerosene, tractor fuel, natural and artificial gas, liquefied petroleum gas, and distillate, when used for agricultural purposes, is exempt from the tax imposed by this chapter.For the purposes of this section, agricultural purposes does not include the lighting or heating of any farm residence. Source: SL 1945, ch 342, §1; SL 1951, ch 457, §§1, 2; SL 1959, ch 439; SDC Supp 1960, §57.3202-2; SL 1985, ch 89, §2; SL 1994, ch 96, §3; SL 2012, ch 67, §6.
SD Codified L § 10-46-17.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-17.2 - Power for irrigation pumps exempt from tax.

10-46-17.2. Power for irrigation pumps exempt from tax.There are hereby specifically exempted from the provisions of this chapter and from the amount of tax imposed by it, gross receipts from the sale of electricity used to power irrigation pumps and the gross receipts from the horsepower charge on electric motors powering irrigation pumps whenever the purchaser has made the purchase exclusively for agricultural purposes. Source: SL 1979, ch 85, §2.
SD Codified L § 10-46-17.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-17.3 - Exemption of services enumerated in chapter 10-45.

10-46-17.3. Exemption of services enumerated in chapter 10-45.The use in this state of the types of services specifically exempt, under §§10-45-11.1, 10-45-12.1, and 10-45-19.1, from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter. Source: SL 1982, ch 118, §2.
SD Codified L § 10-46-17.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-17.4 - Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.

10-46-17.4. Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.There is exempted from the provisions of this chapter and from the computation of the tax imposed by it, freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into a foreign trade zone. For the purposes of this section, stocks of merchandise is personal property which is held primarily for sale and not subject to annual depreciation. However, the exemption only applies if written evidence of the contract of sale is retained, and such contract indicates that the merchandise is to be shipped in international commerce to a point outside the United States not to be returned to a point within the United States. Source: SL 1988, ch 109, §2; SL 2001, ch 56, §10; SL 2004, ch 93, §2.
SD Codified L § 10-46-17.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-17.5 - Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.

10-46-17.5. Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.Pesticides, as defined in §38-20A-1 to be used exclusively for agricultural purposes, are exempt from the tax imposed by this chapter. Any product or substance to be used in conjunction with the application or use of pesticides for agricultural purposes is also exempt. These products or substances include adjuvants, surfactants, ammonium sulfate, inoculants, drift retardants, water conditioners, seed treatments, foam markers, and foam dyes. Equipment, other than farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes, for the application of pesticides and related products and substances is not exempt. The tax imposed by this chapter on endoparasiticides and ectoparasiticides shall be used for veterinary student tuition grants, for South Dakota residents in the South Dakota State University veterinary program, South Dakota State University veterinary program operations, and the operations and activities conducted by the State Animal Disease Research and Diagnostic Laboratory established in §13-58-13. The amount of funding initially dedicated to establish the tuition grants and South Dakota State University veterinary program operations shall be based upon the difference between in-state and out-of-state tuition for veterinary student grants designated for South Dakota students at the Iowa State University veterinary program in fiscal year 2020, of which at least seventy-five percent shall be used to fund tuition grants for South Dakota residents in the program. The portion designated for tuition grants shall be adjusted annually based on the difference between the prior year and current year tuition rate for the veterinary program at the University of Minnesota, or other future accredited institution of higher education collaborating with South Dakota State University veterinary program for final degree completion. An additional amount of two hundred fifty thousand dollars shall be used to support the operations of the laboratory. The funding shall be budgeted and expended through the general appropriations act pursuant to chapter 4-7. Source: SL 1989, ch 107, §2; SL 1993, ch 48, §14; SL 2001, ch 56, §11; SL 2006, ch 48, §2; SL 2006, ch 58, §22, eff. Mar. 2, 2006; SL 2018, ch 64, §2; SL 2019, ch 88, §3.
SD Codified L § 10-46-17.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-17.6 - Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.

10-46-17.6. Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.There are exempted from the provisions of this chapter and the tax imposed by it, the use of the following:(1)Parts and repair services on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt from the tax imposed by this chapter pursuant to §10-46-17.7, if the part replaces a farm machinery, attachment unit, or irrigation equipment part assigned a specific or generic part number by the manufacturer of the farm machinery, attachment unit, or irrigation equipment; and(2)Maintenance items and maintenance services used on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt from the tax imposed by this chapter pursuant to §10-46-17.7. Source: SL 2002, ch 64, §30, eff. Jan. 1, 2006; SL 2006, ch 47, §2, eff. Mar. 2, 2006; SL 2015, ch 67, §4.
SD Codified L § 10-46-17.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-17.7 - Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.

10-46-17.7. Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.There are exempted from the provisions of this chapter and from the tax imposed by it, gross receipts from the sale, resale, or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. The term, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will be used exclusively for agricultural purposes. Source: SL 2006, ch 58, §20.
SD Codified L § 10-46-17.8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-17.8 - Exemption of rental of devices used to apply agricultural fertilizers and pesticides.

10-46-17.8. Exemption of rental of devices used to apply agricultural fertilizers and pesticides.There is specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the rental of devices primarily used to apply fertilizers and pesticides, as defined in §38-20A-1, for agricultural purposes. Source: SL 2006, ch 48, §3.
SD Codified L § 10-46-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-18 - Delivery in state as prima facie evidence of sale for use in state.

10-46-18. Delivery in state as prima facie evidence of sale for use in state.For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, evidence that tangible personal property or any product transferred electronically was sold by any person for delivery in this state shall be prima facie evidence that the tangible personal property or the product transferred electronically was sold for use in this state. Source: SL 1939, ch 276, §5; SDC Supp 1960, §57.4305; SL 2008, ch 51, §50.
SD Codified L § 10-46-18.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-18.1 - Use of service in state prima facie evidence of taxability.

10-46-18.1. Use of service in state prima facie evidence of taxability.For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax. Source: SL 1979, ch 84, §6E; SL 2003, ch 61, §13.
SD Codified L § 10-46-18.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-18.2 - Money paid as evidence of value of service--Reasonable value governs.

10-46-18.2. Money paid as evidence of value of service--Reasonable value governs.In determining the amount of tax due on the use of a service it is presumed, in the absence of preponderant evidence of another value, that the value means the total amount of money or the reasonable value of other consideration paid for the service exclusive of any type of time-price differential. However, in an exchange in which the amount paid does not represent the value of the service purchased, the tax shall be imposed on the reasonable value of the service purchased. Source: SL 1979, ch 84, §6F.
SD Codified L § 10-46-18.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-18.3 - List of sales property or services to residents--Cost.

10-46-18.3. List of sales property or services to residents--Cost.Any person selling property or services to residents of this state, where the property is delivered to this state or the beneficial use of the service occurs in this state, shall provide a list of such sales to the secretary of revenue. The list shall include the names and addresses of the purchasers and the amount of the sale. The secretary of revenue shall pay to any person furnishing a list under this section an amount equal to the reasonable cost of reproducing the list. Source: SL 1987, ch 109, §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 § 10-46-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-19 - Manner of collection of tax.

10-46-19. Manner of collection of tax.The tax herein imposed shall be collected in the manner provided by §§10-46-23, 10-46-32, and 10-46-33. Source: SL 1939, ch 276, §6; SDC Supp 1960, §57.4306.
SD Codified L § 10-46-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-20 - Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary.

10-46-20. Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary.Any retailer maintaining a place of business in this state, and making sales of tangible personal property, any product transferred electronically, or services for storage, use or other consumption in this state, not exempted under the provisions of §§10-46-6 to 10-46-17.5, inclusive, shall, at the time of making such sale, whether within or without the state, collect the tax imposed by this chapter from the purchaser, and give to the purchaser a receipt therefor in the manner and form prescribed by the secretary of revenue, if the secretary of revenue, by rule promulgated pursuant to chapter 1-26, requires a receipt. The retailer shall list with the secretary of revenue the name and address of all the retailer's agents operating in this state, and the location of any of the retailer's distribution or sales houses or offices or other places of business in this state. Source: SL 1939, ch 276, §7; SDC Supp 1960, §57.4307; SL 1986, ch 105; SL 1987, ch 82, §29; SL 1991, ch 107, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §51; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-46-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-21 - Semiannual report of sales by retailer maintaining place of business in state--Contents.

10-46-21. Semiannual report of sales by retailer maintaining place of business in state--Contents.Every retailer maintaining a place of business in this state and making sales of tangible personal property or any product transferred electronically for storage, use, or other consumption in this state, shall, twice annually furnish the secretary of revenue with a list, covering the six-month period just preceding the submission of such list, which shall contain the names and addresses of all persons within the State of South Dakota who have made purchases of tangible personal property or any product transferred electronically from the retailer for use, storage, or consumption. The list shall contain the total amount of the purchase price of all such personal property so purchased during the period by such persons. The list required to be submitted need not contain any information on the sale of tangible personal property or any product transferred electronically if exempt under §§10-46-6 to 10-46-15, inclusive. Source: SL 1939, ch 276, §7; SDC Supp 1960, §57.4307; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §52; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-46-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-22 - Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.

10-46-22. Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.The secretary of revenue may, upon application, authorize the collection of the tax imposed by this chapter by any retailer not maintaining a place of business within this state, who, to the satisfaction of the secretary of revenue furnishes adequate security to ensure collection and payment of the tax. The retailer shall be issued, without charge, a permit to collect the tax in such manner, and subject to such requirements as the secretary of revenue may prescribe by rule promulgated pursuant to chapter 1-26. If so authorized, the retailer shall collect the tax upon any tangible personal property or any product transferred electronically sold to the retailer's knowledge for use, storage, or other consumption within this state, in the same manner and subject to the same requirements as a retailer maintaining a place of business within this state. The authority and permit may be canceled if, at any time, the secretary of revenue considers the security inadequate, or that such tax can more effectively be collected from the person using the property in this state. Source: SL 1939, ch 276, §8; SDC Supp 1960, §57.4308; SL 1987, ch 82, §30; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §53; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-46-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-23 - Collection and remittance of tax by retailer.

10-46-23. Collection and remittance of tax by retailer.The tax upon the use, storage, or other consumption of all tangible personal property or any product transferred electronically which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the secretary of revenue shall authorize pursuant to §10-46-22, shall be collected by the retailer and remitted to the Department of Revenue pursuant to the provisions of §§10-46-24 to 10-46-31, inclusive. Source: SL 1939, ch 276, §6 (1); SDC Supp 1960, §57.4306 (1); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §54; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.