reglab/housing_qa huggingface dataset:
SD Codified L § 10-62-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities|Section 10-62-4 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-62-4. 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 69, §4; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §10.
SD Codified L § 10-62-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities|Section 10-62-5 - Promulgation of rules.

10-62-5. 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)Taxpayer record-keeping requirements; and(4)Determining auditing methods. Source: SL 2007, ch 69, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-62-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities|Section 10-62-6 - Prohibited acts--Misdemeanor or felony.

10-62-6. 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 this chapter is guilty of a Class 6 felony;(2)Fails to pay tax due under this chapter 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 this chapter 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 this chapter 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 this chapter is guilty of a Class 1 misdemeanor; or(6)Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony. Source: SL 2007, ch 69, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-62-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities|Section 10-62-7 - Books and records--Inspection--Retention period.

10-62-7. Books and records--Inspection--Retention period.Each person subject to tax under this chapter shall keep records and books of all receipts, together with invoices, and other pertinent papers and documents. The books and records and other papers and documents are, at all times during business hours of the day, subject to inspection by the secretary of revenue or the secretary's agents and employees to determine the amount of tax due. The books and records shall be preserved for a period of three years unless the secretary of revenue, in writing, authorized their destruction or disposal at an earlier date. Source: SL 2007, ch 69, §7; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-62-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities|Section 10-62-8 - Taxes credited to general fund.

10-62-8. Taxes credited to general fund.Taxes collected under this chapter shall be remitted to the state treasurer for credit to the state general fund to be used to help offset the cost of health care services provided to the citizens by the State of South Dakota. Source: SL 2007, ch 69, §8.
SD Codified L § 10-62-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities|Section 10-62-9 - Implementation upon receipt of medicaid state plan amendment.

10-62-9. Implementation upon receipt of medicaid state plan amendment.The tax implemented under §10-62-2 is not due and payable until the Department of Social Services receives an approved medicaid state plan amendment from the Centers for Medicare and Medicaid Services. Source: SL 2007, ch 69, §9.
SD Codified L § 10-63-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 63 - Noncollecting Retailer Notice Requirements|Section 10-63-3 - Notice on website--Notice in catalog.

10-63-3. Notice on website--Notice in catalog.The notice required by §10-63-2 on a website shall occur on a page necessary to facilitate the applicable transaction. The notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota." The prominent linking notice shall direct the purchaser to the principal notice information required by §10-63-2.The notice required by §10-63-2 in a catalog shall be part of the order form. The notice shall be sufficient if the noncollecting retailer provides a prominent reference to a supplemental page that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota on page ____." The notice on the order form shall direct the purchaser to the page that includes the principal notice required by §10-63-2. Source: SL 2011, ch 59, §3.
SD Codified L § 10-63-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 63 - Noncollecting Retailer Notice Requirements|Section 10-63-4 - Invoice notice for internet purchase required on electronic order confirmation--Notice for catalog and phone purchases on bill or receipt.

10-63-4. Invoice notice for internet purchase required on electronic order confirmation--Notice for catalog and phone purchases on bill or receipt.For any internet purchase made pursuant to this chapter the invoice notice shall occur on the electronic order confirmation. The notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota." The invoice notice link shall direct the purchaser to the principal notice required by §10-63-2. If the noncollecting retailer does not issue an electronic order confirmation, the complete notice shall be placed on the purchase order, bill, receipt, sales slip, order form, or packing statement.For any catalog or phone purchase made pursuant to this chapter the complete notice shall be placed on the purchase order, bill, receipt, sales slip, order form, or packing statement. Source: SL 2011, ch 59, §4.
SD Codified L § 10-63-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 63 - Noncollecting Retailer Notice Requirements|Section 10-63-5 - Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.

10-63-5. Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.For any internet purchase made pursuant to this chapter, notice on the check-out page fulfills both the website and invoice notice requirements simultaneously, the notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota." The check-out page notice link shall direct the purchaser to the principal notice required by §10-63-2.If a retailer is required to provide a similar notice for another state in addition to South Dakota, the retailer may provide a consolidated notice so long as the notice includes the information contained in §10-63-2, specifically references South Dakota, and meets the placement requirements of this section. Source: SL 2011, ch 59, §5.
SD Codified L § 10-63-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 63 - Noncollecting Retailer Notice Requirements|Section 10-63-6 - Displays to be accompanied by notice of tax due.

10-63-6. Displays to be accompanied by notice of tax due.A noncollecting retailer may not state or display or imply that no tax is due on any South Dakota purchase unless the display is accompanied by the notice required by §10-63-2 each time the display appears. If a summary of the transaction includes a line designated "sales tax" and shows the amount of sales tax as zero, this constitutes a display implying that no tax is due on the purchase. This display shall be accompanied by the notice required by §10-63-2 each time it appears.Notwithstanding the limitation in this section, if a noncollecting retailer knows that a purchase is exempt from South Dakota tax pursuant to South Dakota law, the noncollecting retailer may display or indicate that no sales or use tax is due even if the display is not accompanied by the notice required by §10-63-2. Source: SL 2011, ch 59, §6.
SD Codified L § 10-63-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 63 - Noncollecting Retailer Notice Requirements|Section 10-63-7 - Online auction websites.

10-63-7. Online auction websites.With the exception of notification on an invoice, the provisions of this chapter apply to online auction websites. Source: SL 2011, ch 59, §7.
SD Codified L § 10-63-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 63 - Noncollecting Retailer Notice Requirements|Section 10-63-8 - De minimis retailers and de minimis online auction websites.

10-63-8. De minimis retailers and de minimis online auction websites.A de minimis retailer and a de minimis online auction website are exempt from the notice requirements provided by this chapter. Source: SL 2011, ch 59, §8.
SD Codified L § 10-63-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 63 - Noncollecting Retailer Notice Requirements|Section 10-63-9 - Criminal penalty or civil liability not applicable.

10-63-9. Criminal penalty or civil liability not applicable.No criminal penalty or civil liability may be applied or assessed for failure to comply with the provisions of this chapter. Source: SL 2011, ch 59, §9.
SD Codified L § 10-64-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers|Section 10-64-2 - Certain sellers located outside of state required to collect and remit sales taxes--Criteria.

10-64-2. Certain sellers located outside of state required to collect and remit sales taxes--Criteria.Notwithstanding any other provision of law, any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who does not have a physical presence in the state, is subject to chapters 10-45 and 10-52, shall remit the sales tax and shall follow all applicable procedures and requirements of law as if the seller had a physical presence in the state, provided the seller meets either of the following criteria in the previous calendar year or the current calendar year:(1)The seller's gross revenue from the sale of tangible personal property, any product transferred electronically, or services delivered into South Dakota exceeds one hundred thousand dollars; or(2)The seller sold tangible personal property, any product transferred electronically, or services for delivery into South Dakota in two hundred or more separate transactions. Source: SL 2016, ch 70, §1, eff. May 1, 2016.
SD Codified L § 10-64-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers|Section 10-64-3 - Declaratory judgment action against out-of-state seller.

10-64-3. Declaratory judgment action against out-of-state seller.Notwithstanding any other provision of law, and whether or not the state initiates an audit or other tax collection procedure, the state may bring a declaratory judgment action under chapter 21-24 in any circuit court against any person the state believes meets the criteria of §10-64-2 to establish that the obligation to remit sales tax is applicable and valid under state and federal law. The circuit court shall act on this declaratory judgment action as expeditiously as possible and this action shall proceed with priority over any other action presenting the same question in any other venue.In this action, the court shall presume that the matter may be fully resolved through a motion to dismiss or a motion for summary judgment. However, if these motions do not resolve the action, any discovery allowed by the court may not exceed the provisions of subdivisions 15-6-73(2) and (4).The provisions of §10-59-34, along with any other provisions authorizing attorney's fees, do not apply to any action brought pursuant to this chapter or any appeal from any action brought pursuant to this chapter.No declaratory judgment action may be initiated pursuant to this section or this chapter at any time after September 12, 2018.  Source: SL 2016, ch 70, §2, eff. May 1, 2016; SL 2018 (SS), ch 2, §2, eff. Sept. 12, 2018.
SD Codified L § 10-64-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers|Section 10-64-4 - Injunction during pendency of declaratory judgment action.

10-64-4. Injunction during pendency of declaratory judgment action.The filing of the declaratory judgment action established in this chapter by the state operates as an injunction during the pendency of the action, applicable to each state entity, prohibiting any state entity from enforcing the obligation in §10-64-2 against any taxpayer who does not affirmatively consent or otherwise remit the sales tax on a voluntary basis. The injunction does not apply if there is a previous judgment from a court establishing the validity of the obligation in §10-64-2 with respect to the particular taxpayer. Except as to a defendant in an action initiated by the state pursuant to §10-64-3, any injunction imposed by this section is automatically dissolved and lifted on November 1, 2018.  Source: SL 2016, ch 70, §3, eff. May 1, 2016; SL 2018 (SS), ch 2, §3, eff. Sept. 12, 2018.
SD Codified L § 10-64-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers|Section 10-64-5 - Appeal to Supreme Court.

10-64-5. Appeal to Supreme Court.Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible. Source: SL 2016, ch 70, §4, eff. May 1, 2016.
SD Codified L § 10-64-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers|Section 10-64-6 - Prospective obligation to collect or remit tax.

10-64-6. Prospective obligation to collect or remit tax.No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018. Source: SL 2016, ch 70, §5, eff. May 1, 2016; SL 2018 (SS), ch 2, §4, eff. Sept. 12, 2018.
SD Codified L § 10-64-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers|Section 10-64-7 - Obligation to remit tax after injunction lifted or dissolved.

10-64-7. Obligation to remit tax after injunction lifted or dissolved.If an injunction provided by this chapter is lifted or dissolved, as to a defendant in an action initiated by the state pursuant to §10-64-3, the state shall assess and apply the obligation established in §10-64-2 from that date forward. Source: SL 2016, ch 70, §6, eff. May 1, 2016; SL 2018 (SS), ch 2, §5, eff. Sept. 12, 2018.
SD Codified L § 10-64-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers|Section 10-64-8 - Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.

10-64-8. Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.A taxpayer complying with this chapter, voluntarily or otherwise, may only seek a recovery of taxes, penalties, or interest by following the recovery procedures established pursuant to chapter 10-59. However, no claim may be granted on the basis that the taxpayer lacked a physical presence in the state and complied with this chapter voluntarily while covered by the injunction provided in §10-64-4.Nothing in this chapter limits the ability of any taxpayer to obtain a refund for any other reason, including a mistake of fact or mathematical miscalculation of the applicable tax.No seller who remits sales tax voluntarily or otherwise under this chapter is liable to a purchaser who claims that the sales tax has been over-collected because a provision of this chapter is later deemed unlawful.Nothing in this chapter affects the obligation of any purchaser from this state to remit use tax as to any applicable transaction in which the seller does not collect and remit or remit an offsetting sales tax. Source: SL 2016, ch 70, §7, eff. May 1, 2016.
SD Codified L § 10-64-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers|Section 10-64-9 - Use of sales taxes collected from sellers located outside of state.

10-64-9. Use of sales taxes collected from sellers located outside of state.If the state is able to enforce the obligation to collect and remit sales tax on remote sellers who deliver tangible personal property, products transferred electronically, or services directly to the citizens of South Dakota, the additional net revenue from such obligation shall be used to reduce the rate of certain taxes. The rate of tax imposed by §§10-45-2, 10-45-5, 10-45-5.3, 10-45-6, 10-45-6.1, 10-45-6.2, 10-45-8, 10-45-71, 10-46-2.1, 10-46-2.2, 10-46-58, 10-46-69, 10-46-69.1, 10-46-69.2, 10-46E-1, and 10-58-1 shall be reduced by one-tenth percent on July first following the calendar year for which each additional twenty million dollar increment of net revenue is collected and remitted by such remote sellers. However, the rate of tax imposed by §§10-45-2, 10-45-5, 10-45-5.3, 10-45-6, 10-45-6.1, 10-45-6.2, 10-45-8, 10-45-71, 10-46-2.1, 10-46-2.2, 10-46-58, 10-46-69, 10-46-69.1, 10-46-69.2, 10-46E-1, and 10-58-1 may not be reduced below four percent pursuant to the provisions of this section. Source: SL 2016, ch 65, §19, eff. June 1, 2016.
SD Codified L § 10-65-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers|Section 10-65-1 - Definitions.

10-65-1. Definitions.Terms used in this chapter mean:(1)"Person," the same as the term is defined under §10-45-1; and(2)"Retailer," the same as the term is defined under §10-45-1. Source: SL 2018 (SS), ch 3, §4, eff. Dec. 12, 2018.
SD Codified L § 10-65-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers|Section 10-65-2 - Marketplace defined.

10-65-2. Marketplace defined.For the purposes of this chapter, a marketplace is any means by which any marketplace seller sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state. Source: SL 2018 (SS), ch 3, §1, eff. Dec. 12, 2018.
SD Codified L § 10-65-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers|Section 10-65-3 - Marketplace provider defined.

10-65-3. Marketplace provider defined.For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by:(1)Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and(2)Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service. Source: SL 2018 (SS), ch 3, §2, eff. Dec. 12, 2018.
SD Codified L § 10-65-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers|Section 10-65-4 - Marketplace seller defined.

10-65-4. Marketplace seller defined.For the purposes of this chapter, a marketplace seller is a retailer that sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, through a marketplace that is owned, operated, or controlled by a marketplace provider. Source: SL 2018 (SS), ch 3, §3, eff. Dec. 12, 2018.
SD Codified L § 10-65-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers|Section 10-65-5 - Certain marketplace providers required to collect and remit sales tax_Criteria.

10-65-5. Certain marketplace providers required to collect and remit sales tax--Criteria.Notwithstanding any other provision of law, a marketplace provider is subject to chapters 10-45 and 10-52 and shall collect and remit sales tax on all sales of tangible personal property, products transferred electronically, or services for delivery into this state, that the marketplace provider makes or facilitates for a marketplace seller if the marketplace provider:(1)Is a seller subject to §10-64-2;(2)Facilitates the sales of at least one marketplace seller that is subject to §10-64-2; or(3)Facilitates the sales of two or more marketplace sellers that, when the sales are combined, are subject to §10-64-2, even if the marketplace sellers are not separately or individually subject to §10-64-2. Source: SL 2018 (SS), ch 3, §5, eff. Dec. 12, 2018.
SD Codified L § 10-65-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers|Section 10-65-6 - Sale for resale.

10-65-6. Sale for resale.A marketplace seller making a sale through a marketplace provider that is subject to the provisions of this chapter shall consider the sale as a sale for resale.  Source: SL 2018 (SS), ch 3, §6, eff. Dec. 12, 2018.