reglab/housing_qa huggingface dataset:
SD Codified L § 10-45-61 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-61 - Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.

10-45-61. Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms. A seller, who possesses an exemption certificate from a purchaser of tangible personal property, any product transferred electronically, or services that indicates the items or services being purchased are exempt, may rely on the exemption certificate and not charge sales tax to the provider of the exemption certificate until the provider of the exemption certificate gives notice that the items or services being purchased are no longer exempt by filing a new exemption certificate with the seller.The exemption certificate shall be signed by the purchaser. The exemption certificate shall provide the purchaser's name, address, and valid state tax license number, if applicable. However, any person filing an electronic exemption certificate is not required to sign the exemption certificate.The purchaser claiming the protection of an exemption certificate is responsible for assuring that the goods and services delivered thereafter are of a type covered by the exemption certificate. A seller of property, any product transferred electronically, or services which are generally described under the exemption certificate is not responsible for the collection of the tax unless otherwise directed by the purchaser.If the purchaser later determines there is any tax due and owing, the purchaser shall remit the tax owed by the purchaser to the state. If the purchaser makes an exempt purchase and later determines that the goods or services purchased are not exempt, the purchaser shall report the transaction and pay the use tax on the next filing of the purchaser's return.Any purchaser who knowingly files an exemption certificate with a retailer in order to purchase tangible personal property, any product transferred electronically, or services with the intent to evade payment of the tax, and fails to timely report the same with the department is guilty of a Class 1 misdemeanor. The secretary of revenue may assess a penalty of up to fifty percent of the tax owed, in addition to the tax owed. No interest may be charged on the penalty.The seller shall retain the exemption certificate for a period of three years from the date it is filed by the purchaser and provide the exemption certificate to the department upon request.The secretary may promulgate rules pursuant to chapter 1-26 to adopt forms for exemption certificates. Source: SL 1993, ch 99; SL 2002, ch 64, §26; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §24; SL 2010, ch 58, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 49, § 10.
SD Codified L § 10-45-61.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-61.1 - Exemption certificate--Timing--Alternative Information.

10-45-61.1. Exemption certificate--Timing--Alternative Information.Notwithstanding the provisions of §§10-45-61, 10-59-3, and 10-59-7, if the seller has not obtained an exemption certificate or all relevant data elements for an exemption certificate, the seller may, within one hundred twenty days subsequent to a request for substantiation by the Department of Revenue, do either of the following:(1)Obtain a fully completed exemption certificate from the purchaser, taken in good faith which means that the seller obtained a certificate that claims an exemption that:(a)Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced;(b)May be applicable to the item being purchased; and(c)Is reasonable for the purchaser's type of business; or(2)Obtain other information establishing that the transaction was not subject to the tax.Any exemption certificate presented after one hundred twenty days need not be considered by the department. Source: SL 2007, ch 59, §1; SL 2020, ch 35, § 1.
SD Codified L § 10-45-62 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-62 - Exemption of large boats subject to excise tax.

10-45-62. Exemption of large boats subject to excise tax.Any large boat as defined by §32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by §32-3A-50. Source: SL 1993, ch 102, §14; SL 2001, ch 56, §6.
SD Codified L § 10-45-64 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-64 - Exemption of gaming proceeds.

10-45-64. Exemption of gaming proceeds.There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B. Source: SL 1994, ch 331, §2.
SD Codified L § 10-45-67 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-67 - Exemption of natural gas transportation services by pipeline.

10-45-67. Exemption of natural gas transportation services by pipeline.The provision of natural gas transportation services by a pipeline is exempted from the provisions of this chapter and from the computation of the tax imposed by this chapter. Source: SL 1994, ch 99, §1.
SD Codified L § 10-45-68 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-68 - Exemption for the sale of credit card processing services.

10-45-68. Exemption for the sale of credit card processing services.There are 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 credit card processing services to retailers. Source: SL 1994, ch 100, §1.
SD Codified L § 10-45-71 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-71 - Passenger transportation gross receipts tax imposed--Transportation to be within state.

10-45-71. Passenger transportation gross receipts tax imposed--Transportation to be within state.There is imposed a tax of four and one-half percent on the gross receipts from the transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state. Source: SL 1996, ch 83, §3; SL 2016, ch 65, §8, eff. June 1, 2016.
SD Codified L § 10-45-72 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-72 - Inapplicability of tax.

10-45-72. Inapplicability of tax.The tax imposed by §10-45-71 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution. Source: SL 1996, ch 83, §5; SL 2004, ch 94, §3.
SD Codified L § 10-45-82 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-82 - Gross receipts from charge of interest exempted.

10-45-82. Gross receipts from charge of interest exempted.There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in §54-3-1. Source: SL 1996, ch 88, §1.
SD Codified L § 10-45-83 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-83 - Pawnbrokers not eligible for exemption.

10-45-83. Pawnbrokers not eligible for exemption.The provisions of §§10-45-82 and 10-46-62 do not apply to the gross receipts from interest paid any pawnbroker from the tax imposed by chapters 10-45 and 10-46. For the purposes of this section, a pawnbroker means any person who is engaged in the business of lending money and who accepts the possession of tangible personal property or any product transferred electronically as security for the loan. Source: SL 1996, ch 88, §3; SL 2008, ch 51, §25.
SD Codified L § 10-45-84 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-84 - Fee or commission not subject to tax.

10-45-84. Fee or commission not subject to tax.Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer does not constitute gross receipts subject to the tax imposed by this chapter. Source: SL 1996, ch 88, §4; SL 2008, ch 51, §26.
SD Codified L § 10-45-85 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-85 - Temporary vendor to maintain inventory records--Violation as misdemeanor.

10-45-85. Temporary vendor to maintain inventory records--Violation as misdemeanor.A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor. Source: SL 1996, ch 82, §1; SL 2003, ch 66, §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 § 10-45-86 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-86 - Temporary vendor to maintain sales receipts--Violation as misdemeanor.

10-45-86. Temporary vendor to maintain sales receipts--Violation as misdemeanor.A temporary vendor shall maintain daily sales receipts, such as cash register tapes, hand written receipts, credit card receipts, or other receipts, for a minimum of three years. The vendor shall provide such receipts for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor. Source: SL 1996, ch 82, §2; SL 2003, ch 66, §2; 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 § 10-45-87 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-87 - Temporary vendor to furnish list of suppliers--Violation as misdemeanor.

10-45-87. Temporary vendor to furnish list of suppliers--Violation as misdemeanor.A temporary vendor shall maintain for a minimum of three years, a complete list of suppliers, including names and addresses. The vendor shall provide for immediate inspection and review of such list to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor. Source: SL 1996, ch 82, §3; SL 2003, ch 66, §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 § 10-45-88 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-88 - Review and audit of temporary vendors.

10-45-88. Review and audit of temporary vendors.A temporary vendor operating in this state may be subjected to reviews and audits without notice. Source: SL 1996, ch 82, §4; SL 2003, ch 66, §4.
SD Codified L § 10-45-89 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-89 - Failure to maintain records--Revocation of temporary license.

10-45-89. Failure to maintain records--Revocation of temporary license.The secretary shall revoke the temporary license of any person that fails to comply with the provisions of §§10-45-85 to 10-45-89, inclusive. Source: SL 1996, ch 82, §5; SL 2003, ch 66, §5.
SD Codified L § 10-45-90 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-90 - Exemption for gross receipts from certain rodeo services.

10-45-90. Exemption for gross receipts from certain rodeo services.There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts resulting from services performed for rodeos by promoters, stock contractors, stock handlers, announcers, judges, and clowns. Source: SL 1996, ch 85, §1.
SD Codified L § 10-45-91 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-91 - Admissions to rodeos and related activities taxable.

10-45-91. Admissions to rodeos and related activities taxable.Notwithstanding the provisions of §10-45-13, admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§10-45-8 and 10-45D-2. Source: SL 1996, ch 85, §3; SL 1997, ch 68, §12; SL 2002, ch 63, §26.
SD Codified L § 10-45-92 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-92 - Allowable deductions for auctioneers.

10-45-92. Allowable deductions for auctioneers.In determining the amount of tax due under this chapter, auctioneers may deduct from gross receipts amounts which represent direct expense charges for clients for tangible personal property, any product transferred electronically, or services purchased by the auctioneer on behalf of a client. However, the sale of the property or service to the auctioneer is not a sale for resale if this deduction is taken. This deduction may only be taken if the amount to be deducted represents an expense specifically incurred for a particular client and the amount is itemized and paid from the client's auction proceeds by the auctioneer or closing agent. The deduction shall be disallowed if the auctioneer receives any profit or remuneration directly or indirectly from the client's expense. Source: SL 1996, ch 84; SL 2008, ch 51, §27.
SD Codified L § 10-45-93 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-93 - Exemption for gross receipts from international sale of agricultural and industrial equipment.

10-45-93. Exemption for gross receipts from international sale of agricultural and industrial equipment.There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts resulting from the sale of agricultural and industrial production equipment in international commerce if, under the terms of the sales agreement, physical delivery of the goods takes place in South Dakota. However, the exemption only applies if written evidence of the contract of sale is retained, and such contract indicates that the goods are 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 1996, ch 86, §1.
SD Codified L § 10-45-94 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-94 - Exemption for gross receipts from direct mail service.

10-45-94. Exemption for gross receipts from direct mail service.There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by a direct mail service for the cost of United States postage paid by the direct mail service if the cost of postage, including any markup that is reasonable and customary in the seller's industry, is listed by the direct mail service as a separate line item on the customer's bill.For the purposes of this section, a direct mail service is any business that prepares direct mail. Source: SL 1998, ch 69, §1; SL 2010, ch 59, §1.
SD Codified L § 10-45-94.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-94.1 - Direct mail defined.

10-45-94.1. Direct mail defined.For the purposes of this chapter, the term, direct mail, means any printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser if the cost of the items are not billed directly to the recipients. The term includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. The term does not include multiple items of printed material delivered to a single address. Source: SL 2010, ch 59, §2.
SD Codified L § 10-45-95 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-95 - Materials purchased by locksmiths are purchases for resale.

10-45-95. Materials purchased by locksmiths are purchases for resale.Locks, lock parts, other materials purchased for use by locksmiths as classified in repair shops and related services, not elsewhere classified (industry no. 7699) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used for such work are purchases for resale. Source: SL 1998, ch 71, §3.
SD Codified L § 10-45-96 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-96 - Tax on gross receipts of professional employer organization--Deduction available.

10-45-96. Tax on gross receipts of professional employer organization--Deduction available.The gross receipts of a professional employer organization are specifically subject to the tax imposed by this chapter. However, a professional employer organization may deduct from its taxable gross receipts its actual disbursements, including appropriate reserves, for the wages, salaries, payroll taxes, payroll deductions, workers' compensation costs, insurance premiums, welfare benefits, retirement benefits, and other employee benefits of its co-employees. Source: SL 1999, ch 57, §1.
SD Codified L § 10-45-97 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-97 - "Professional employer organization" defined.

10-45-97."Professional employer organization" defined.For the purposes of §10-45-96, the term, professional employer organization, means a firm which:(1)Enters into a contractual agreement with a client company to create a co-employment relationship for the provision of payroll, benefits, and other human resources functions;(2)Covers at least seventy-five percent of the client company's full-time or full-time equivalent employees domiciled in South Dakota; and(3)Maintains separate books and records of account for each client company. Source: SL 1999, ch 57, §2.
SD Codified L § 10-45-98 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-98 - Temporary help services not subject to § 10-45-96.

10-45-98. Temporary help services not subject to §10-45-96.The provisions of §§10-45-96 and 10-45-97 do not apply to the providing of temporary help services or to any other arrangement whereby a firm temporarily assigns employees of the firm to support or supplement a client company's regular work force in special situations such as employee absences, temporary skill shortages, seasonal workloads and special assignments, or projects. Source: SL 1999, ch 57, §3.
SD Codified L § 10-45-99 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-99 - Definitions.

10-45-99. Definitions.Terms used in §§10-45-99 to 10-45-107, inclusive, mean:(1)"Department," the Department of Revenue;(2)"Business," a business that has purchased and is installing tangible personal property in the form of equipment or machinery for direct use in a manufacturing, fabricating, or processing business, which is subject to sales or use tax pursuant to chapter 10-45 or 10-46;(3)"Project," the purchase and installation of equipment or machinery;(4)"Project cost," the amount paid in money for a project;(5)"Secretary," the secretary of the Department of Revenue. Source: SL 2001, ch 57, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-45-100 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-100 - Extension for remitting sales and use tax on manufacturing equipment.

10-45-100. Extension for remitting sales and use tax on manufacturing equipment.Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, fabricating, or processing business. The extension shall end after six months. Source: SL 2001, ch 57, §3.
SD Codified L § 10-45-101 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-101 - Requirements for extension.

10-45-101. Requirements for extension.The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless:(1)The project cost exceeds twenty thousand dollars; and(2)The business applying for the extension obtains a permit from the secretary as set forth in §10-45-103. Source: SL 2001, ch 57, §4.
SD Codified L § 10-45-102 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-102 - Extension applies to full costs and installation fees.

10-45-102. Extension applies to full costs and installation fees.The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees. Source: SL 2001, ch 57, §5.
SD Codified L § 10-45-103 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-103 - Application for extension permit--Permit nontransferable.

10-45-103. Application for extension permit--Permit nontransferable.Any business desiring an extension pursuant to §§10-45-99 to 10-45-107, inclusive, shall apply for a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A separate application shall be made and submitted for each project. Upon approval of the application, the secretary shall issue a permit entitling the applicant to an extension as provided by §§10-45-99 to 10-45-107, inclusive. The permit or extension is not assignable or transferable. Source: SL 2001, ch 57, §6.
SD Codified L § 10-45-104 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-104 - Secretary to prescribe form and documentation requirements.

10-45-104. Secretary to prescribe form and documentation requirements.Any extension shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any extension where the business has failed to provide information or documentation requested or considered necessary by the secretary to determine the validity of the extension. Source: SL 2001, ch 57, §7.