reglab/housing_qa huggingface dataset:
SD Codified L § 10-45-1.18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.18 - Definition of terms related to telecommunications service and ancillary services.

10-45-1.18. 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, §2; SL 2010, ch 56, §1.
SD Codified L § 10-45-1.19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-1.19 - Gross receipts excludes tax imposed by certain chapters and sections.

10-45-1.19. Gross receipts excludes tax imposed by certain chapters and sections.Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45D, 10-52, and 10-52A, and §§49-34A-45 and 49-34A-46 that is separately stated on the invoice, bill of sale, or similar document given to the purchaser. Source: SL 2013, ch 56, §1; SL 2015, ch 232, §3.
SD Codified L § 10-45-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-2 - Tax on sale of tangible property.

10-45-2. Tax on sale of tangible property.There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and one-half percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the State of South Dakota to consumers or users. Source: SL 1935, ch 205, §34; SL 1937, ch 253, §1; SDC 1939, §57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1965, ch 288, §1; SL 1967, ch 335; SL 1969, ch 267, §1; SL 1978, ch 72, §37; SL 1979, ch 84, §1; SL 1980, ch 325, §14; SL 1987, ch 98, §2; SL 1988, ch 106, §1; SL 2016, ch 65, §1, eff. June 1, 2016.
SD Codified L § 10-45-2.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-2.1 - Tax on sales of sectional homes--Sectional homes defined.

10-45-2.1. Tax on sales of sectional homes--Sectional homes defined.Sales of sectional homes are subject to sales tax, which shall be based upon the fair market value of the raw materials used to construct each home.For the purpose of this section, the term, sectional homes, means any home pre-built in whole or in part for the purpose of permanent placement on a foundation. Mobile homes as defined in subdivision 32-3-1(8) and manufactured homes as defined in subdivision 32-3-1(6) are not sectional homes. Source: SL 1977, ch 99, §1; SL 1987, ch 29, §6; SL 2005, ch 71, §1.
SD Codified L § 10-45-2.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-2.2 - Materials incorporated in construction work--Restriction on application of rate increase.

10-45-2.2. Materials incorporated in construction work--Restriction on application of rate increase.No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93, §1; SL 2001, ch 56, §1.
SD Codified L § 10-45-2.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-2.3 - Conditional or installment sales--Actual cash receipts subject to tax.

10-45-2.3. Conditional or installment sales--Actual cash receipts subject to tax.For purposes of the tax imposed by this chapter, on any sale made under a conditional sales contract, or under other forms of sale wherein the payment of the principal sum is extended over a period longer than sixty days from the date of sale, only the portion of the sale amount that has actually been received in cash by the retailer during each reporting period is subject to the tax imposed by this chapter. Source: SL 2002, ch 64, §17.
SD Codified L § 10-45-2.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-2.6 - Definition of terms used in § 10-45-2.5.

10-45-2.6. Definition of terms used in §10-45-2.5.Terms used in §10-45-2.5 mean:(1)"Substantial ownership interest," an interest in an entity that is not less than the degree of ownership of equity interest in an entity that is specified by Section 78p of Title 15 of the United States Code as of January 1, 2011, with respect to a person other than a director or officer;(2)"Ownership," includes both direct ownership and indirect ownership through a parent, subsidiary, or affiliate. Source: SL 2011, ch 56, §2.
SD Codified L § 10-45-2.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-2.7 - Retailers processing orders electronically.

10-45-2.7. Retailers processing orders electronically.The processing of orders electronically, including facsimile, telephone, the internet, or other electronic ordering process, does not relieve a retailer of responsibility for collection of the tax from the purchaser if the retailer is doing business in this state pursuant to §§10-45-2.5 to 10-45-2.9, inclusive. Source: SL 2011, ch 56, §3.
SD Codified L § 10-45-2.8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-2.8 - Retailers that are part of controlled group.

10-45-2.8. Retailers that are part of controlled group.Any retailer that is part of a controlled group as defined in §10-45-20.3 and that controlled group has a component member that is a retailer engaged in business in this state as described in §§10-45-2.5 to 10-45-2.9, inclusive, shall be presumed to be a retailer engaged in business in this state. This presumption may be rebutted by evidence that during the calendar year at issue the component member that is a retailer engaged in business in this state did not engage in any of the activities described in §§10-45-2.5 to 10-45-2.9, inclusive, on behalf of the retailer. For purposes of this section, the term, component member, means any component member as defined in Section 1563(b) of the Internal Revenue Code as of January 1, 2011. Source: SL 2011, ch 56, §4.
SD Codified L § 10-45-2.9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-2.9 - Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.

10-45-2.9. Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.Any retailer making sales of tangible personal property to purchasers in this state by mail, telephone, the internet, or other media which has a contractual relationship with an entity to provide and perform installation, maintenance, or repair services for the retailer's purchasers within this state shall be included within the definition of retailer under the provisions of §§10-45-2.5 to 10-45-2.9, inclusive. Source: SL 2011, ch 56, §5.
SD Codified L § 10-45-3.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-3.4 - Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.

10-45-3.4. 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, gross receipts from the sale 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 §10-45-3.5, 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 §10-45-3.5. Source: SL 2002, ch 64, §19, eff. Jan. 1, 2006; SL 2006, ch 47, §1, eff. Mar. 2, 2006; SL 2015, ch 67, §1.
SD Codified L § 10-45-3.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-3.5 - Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.

10-45-3.5. 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 leasing 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, §14.
SD Codified L § 10-45-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-4 - Tax on receipts from business services.

10-45-4. Tax on receipts from business services.There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by §10-45-4.1 shall be taxable, unless the service is specifically exempt from the provisions of this chapter. Source: SL 1965, ch 296, §1; SL 1979, ch 84, §§7, 12.
SD Codified L § 10-45-4.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-4.1 - Services subject to taxation.

10-45-4.1. Services subject to taxation."Service" means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve predominantly the performance of a service as distinguished from selling property. In determining what is a service, the intended use, principal objective or ultimate objective of the contracting parties shall not be controlling. For the purposes of this chapter services rendered by an employee for his employer are not taxable. Source: SL 1979, ch 84, §9; SL 1980, ch 100, §6.
SD Codified L § 10-45-4.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-4.2 - Certain purchases considered for resale purposes.

10-45-4.2. 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, §1.
SD Codified L § 10-45-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-5 - Tax on receipts from specific enumerated businesses and services.

10-45-5. Tax on receipts from specific enumerated businesses and services.There is imposed a tax at the rate of four and one-half percent upon the gross receipts of any person from engaging or continuing in any of the following businesses or services in this state: abstracters; accountants; ancillary services; architects; barbers; beauty shops; bill collection services; blacksmith shops; car washing; dry cleaning; dyeing; exterminators; garage and service stations; garment alteration; cleaning and pressing; janitorial services and supplies; specialty cleaners; laundry; linen and towel supply; membership or entrance fees for the use of a facility or for the right to purchase tangible personal property, any product transferred electronically, or services; photography; photo developing and enlarging; tire recapping; welding and all repair services, except repair services for farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes; cable television; and rentals of tangible personal property except leases of tangible personal property between one telephone company and another telephone company, motor vehicles as defined pursuant to §32-5-1 leased under a single contract for more than twenty-eight days and mobile homes. However, the specific enumeration of businesses and professions made in this section does not, in any way, limit the scope and effect of the provisions of §10-45-4. Source: SL 1965, ch 296, §2; SL 1969, ch 274, §1; SL 1971, ch 80; SL 1974, ch 100; SL 1975, ch 103; SL 1978, ch 147, §2; SL 1983, ch 86, §1; SL 1983, ch 87; SL 1987, ch 98, §4; SL 1988, ch 106, §1; SL 2002, ch 64, §20, eff. Jan. 1, 2006; SL 2006, ch 58, §18, eff. Apr. 1, 2006; SL 2008, ch 51, §10; SL 2009, ch 47, §4; SL 2015, ch 67, §2; SL 2016, ch 65, §2, eff. June 1, 2016.
SD Codified L § 10-45-5.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-5.1 - Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.

10-45-5.1. Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.The annual license fee for each coin operated washer and dryer in this state is twenty dollars. However, in municipalities having a population of one thousand persons or less, the annual license fee is sixteen dollars. The license fee is in lieu of any sales or gross receipts taxes from the operation or ownership of coin operated washers and dryers. Any person who fails to pay the fee is guilty of a Class 2 misdemeanor. Any person who fails to pay the fee prescribed on or before December thirty-first of the year prior to the year for which the fee is due is subject to an interest charge on the unpaid fee at the rate of two percent per month or part thereof. The interest charge commences immediately after the date the fee becomes due and is payable immediately. The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:(1)The procedure for license application;(2)The collection of the license fee;(3)The placement of the license or decalcomania; and(4)The transfer of a license to a new owner. Source: SL 1969, ch 274, §2; SL 1982, ch 86, §33; SL 1983, ch 27, §6; SL 1987, ch 82, §24; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2009, ch 48, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-45-5.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-5.3 - Tax on oil and gas field services.

10-45-5.3. Tax on oil and gas field services.There is imposed, at the rate of four and one-half percent, an excise tax on the gross receipts of any person engaging in oil and gas field services (group no. 138) 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. Source: SL 1982, ch 113, §2; SL 1987, ch 98, §5; SL 1988, ch 106, §1; SL 1988, ch 108, §2; SL 1991, ch 100, §1; SL 2002, ch 64, §21; SL 2016, ch 65, §3, eff. June 1, 2016.
SD Codified L § 10-45-5.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-5.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale.

10-45-5.5. 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, §1.
SD Codified L § 10-45-5.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-5.6 - Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.

10-45-5.6. Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.Any nonprofit charitable organization which devotes its resources exclusively to the relief of the poor, distressed or underprivileged and has been recognized as an exempt organization under §501(c)(3) of the Internal Revenue Code is specifically exempted from the license fee provided in §10-45-5.1 and any sales, use or gross receipts taxes imposed on the operation or ownership of coin operated washers and dryers placed and used in living accommodations provided by such organization to the poor, distressed or underprivileged. Source: SL 1992, ch 90.
SD Codified L § 10-45-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-6 - Tax on utility services.

10-45-6. Tax on utility services.There is hereby imposed a tax of four and one-half percent upon the gross receipts from sales, furnishing, or service of gas, electricity, and water, including the gross receipts from such sales by any municipal corporation furnishing gas, and electricity, to the public in its proprietary capacity, except as otherwise provided in this chapter, when sold at retail in the State of South Dakota to consumers or users. Source: SL 1935, ch 205, §34; SL 1937, ch 253, §1; SDC 1939, §57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1974, ch 97, §1; SL 1981, ch 102, §§2, 3; SL 1987, ch 98, §6; SL 1988, ch 106, §1; SL 2016, ch 65, §4, eff. June 1, 2016.
SD Codified L § 10-45-6.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-6.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions.

10-45-6.1. Tax on intrastate, interstate, or international telecommunications service--Exemptions.Except as provided in §10-45-6.2, there is hereby imposed a tax of four and one-half percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:(1)Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;(2)Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or(3)Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in §10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.If a call center uses an exemption certificate to purchase services not meeting the criterion established in §10-45-6.3, the call center is liable for the applicable tax, penalty, and interest. Source: SL 1974, ch 97, §2; SL 1980, ch 325, §17; SL 1987, ch 98, §7; SL 1988, ch 106, §1; SL 2002, ch 61, §5; SL 2003, ch 63, §1, eff. May 1, 2003; SL 2008, ch 52, §1; SL 2009, ch 47, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011; SL 2016, ch 65, §5, eff. June 1, 2016.
SD Codified L § 10-45-6.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-6.2 - Tax on certain mobile telecommunications services.

10-45-6.2. Tax on certain mobile telecommunications services.There is hereby imposed a tax of four and one-half percent upon the gross receipts of mobile telecommunications services, as defined in 4 U.S.C. §124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§116-126 as in effect on July 28, 2000. Source: SL 2002, ch 61, §1; SL 2003, ch 63, §4, eff. May 1, 2003; SL 2016, ch 65, §6, eff. June 1, 2016.
SD Codified L § 10-45-6.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-6.3 - Call center defined--Exclusions.

10-45-6.3. Call center defined--Exclusions.As used in §10-45-6.1, the term, call center, means any physical location where telephone calls are placed, or received, for the purpose of making sales, marketing, customer service, or technical support. The term does not include:(1)Any location where telephone calls are primarily placed to, or received from, the same taxpayer, or affiliates of the same taxpayer, that owns or operates the location; or(2)Any insurance, real estate, or brokerage company. Source: SL 2003, ch 63, §2.