reglab/housing_qa huggingface dataset:
SD Codified L § 10-45-14.8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-14.8 - Exemption of authorized purchases of food.

10-45-14.8.Exemption of authorized purchases of food.There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases of food made under Section 17(c) of the Child Nutrition Act of 1966 (42 U.S. C. 1786(c)). Source: SL 1987, ch 106, §3.
SD Codified L § 10-45-14.9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-14.9 - Exemption of certain insulin sales.

10-45-14.9. Exemption of certain insulin sales.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 insulin, to the extent used by humans, that is not sold by prescription. Source: SL 2003, ch 61, §5.
SD Codified L § 10-45-14.10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-14.10 - Exemption of certain drugs.

10-45-14.10. Exemption of certain drugs.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 drugs as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the drugs are prescribed by prescription, dispensed, or administered by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist. Source: SL 2003, ch 61, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.
SD Codified L § 10-45-14.11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-14.11 - Exemption of certain durable medical equipment and prosthetic devices.

10-45-14.11. Exemption of certain durable medical equipment and prosthetic devices.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 durable medical equipment, mobility enhancing equipment, and prosthetic devices as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the durable medical equipment, mobility enhancing equipment, and prosthetic devices are prescribed by prescription by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist. Source: SL 2003, ch 61, §7; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.
SD Codified L § 10-45-14.12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-14.12 - Exemption of certain medical devices.

10-45-14.12. Exemption of certain medical devices.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 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 its 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, §8.
SD Codified L § 10-45-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-15 - Exemption of seed used for agricultural purposes.

10-45-15. Exemption of seed used for agricultural purposes.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 seed legumes, seed grasses, and seed grains, when twenty-five pounds or more are sold in a single sale to be used exclusively for agricultural purposes. Source: SDC 1939, §57.3202 (11) as added by SL 1965, ch 289, §1.
SD Codified L § 10-45-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-16 - Exemption of commercial fertilizer used for agricultural purposes.

10-45-16. Exemption of commercial fertilizer used for agricultural purposes.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 commercial fertilizers, either liquid or solid, when five hundred pounds or more are sold in a single sale to be used exclusively for agricultural purposes. Source: SDC 1939, §57.3202 (10) as added by SL 1964, ch 215.
SD Codified L § 10-45-16.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-16.1 - Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.

10-45-16.1. Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.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 pesticides, as defined in §38-20A-1, to be used exclusively by the purchaser for agricultural purposes. Any product or substance to be used in conjunction with the application or use of pesticides for agricultural purposes is also exempt. The 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 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 1971, ch 78; SL 1989, ch 107, §1; SL 1993, ch 48, §13; SL 1995, ch 69; SL 2005, ch 73, §1; SL 2006, ch 58, §21, eff. Mar. 2, 2006; SL 2018, ch 64, §1; SL 2019, ch 88, §2.
SD Codified L § 10-45-16.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-16.2 - Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.

10-45-16.2. Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.There are specifically exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides, as defined in §38-20A-1, for agricultural purposes, if sales tax or use tax was paid upon the original purchase of the device. Source: SL 1986, ch 103; SL 2006, ch 48, §1.
SD Codified L § 10-45-16.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-16.3 - Exemption of gross receipts from rental of agricultural devices owned by conservation district.

10-45-16.3. Exemption of gross receipts from rental of agricultural devices owned by conservation district.There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from the rental of devices used primarily for agricultural purposes if such devices are owned by a conservation district organized pursuant to chapter 38-8. Source: SL 1988, ch 118.
SD Codified L § 10-45-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-18 - Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.

10-45-18. Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.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, are taxable under this chapter, except that an ultimate retail sale interrupting the series of transactions with an intended final use or consumption is taxable. Source: SL 1951, ch 461; SDC Supp 1960, §57.3202-1; SL 1992, ch 94, §1.
SD Codified L § 10-45-18.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-18.1 - Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.

10-45-18.1. 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, the 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, §1.
SD Codified L § 10-45-18.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-18.2 - Exemption of gross receipts from sales of certain animals.

10-45-18.2. 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, §1; SL 1992, ch 94, §2.
SD Codified L § 10-45-18.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-18.3 - Exemption of gross receipts from sale of feed and bedding for certain animals.

10-45-18.3. 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, §2; SL 1992, ch 94, §3; SL 2006, ch 49, §1; SL 2012, ch 70, §1.
SD Codified L § 10-45-18.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-18.4 - Exemption for sale of certain live nondomestic animals.

10-45-18.4. 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, §10.
SD Codified L § 10-45-18.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-18.5 - Exemption for sale of feed for certain nondomestic animals.

10-45-18.5. Exemption for sale of feed for certain 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, §11.
SD Codified L § 10-45-18.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-18.6 - Exemption for sale of swine or cattle semen.

10-45-18.6. 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, §1.
SD Codified L § 10-45-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-19 - Exemption of fuel used for agricultural or railroad purposes.

10-45-19. Exemption of fuel used for agricultural or railroad purposes.Motor fuel, including kerosene, tractor fuel, liquefied petroleum gas, natural and artificial gas, diesel fuels, and distillate, when used for agricultural or railroad 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.For the purposes of this section, railroad purposes includes only locomotives or track motor cars being operated on railroad tracks in road service in this state. Source: SL 1945, ch 342, §1; SL 1951, ch 457, §§1, 2; SL 1959, ch 439; SDC Supp 1960, §57.3202-2; SL 1974, ch 102; SL 1985, ch 89, §1; SL 1994, ch 96, §2; SL 2012, ch 67, §5.
SD Codified L § 10-45-19.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-19.1 - Power charges for irrigation pumps exempt.

10-45-19.1. Power charges for irrigation pumps exempt.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, §1.
SD Codified L § 10-45-19.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-19.3 - Exemption of bulk water for domestic use.

10-45-19.3. Exemption of bulk water for domestic use.There are specifically exempted from the provisions of this chapter and from the computation of tax imposed by it, the gross receipts from the sales of bulk water which are delivered for domestic use. Source: SL 1983, ch 91, §2.
SD Codified L § 10-45-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-20 - Exemptions applied to taxable services.

10-45-20. Exemptions applied to taxable services.The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§10-45-4 and 10-45-5. Source: SL 1965, ch 296, §3.
SD Codified L § 10-45-20.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-20.1 - Exemption of payments between members of controlled group--Exception.

10-45-20.1. Exemption of payments between members of controlled group--Exception.Payments made by one member of the controlled group to another member of a controlled group which represent an allocation, reimbursement, or charge for services provided by or rendered by the members of the controlled group are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it. The exemption provided in this section does not apply to the lease of tangible personal property or any product transferred electronically unless the sales or use tax has been paid on the property by the lessor. Source: SL 1983, ch 93, §1; SL 1989, ch 109, §1; SL 2004, ch 95, §1; SL 2008, ch 51, §21.
SD Codified L § 10-45-20.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-20.2 - Exemption of payments between members of controlled group--Reimbursement for third-party services to group.

10-45-20.2. Exemption of payments between members of controlled group--Reimbursement for third-party services to group.Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third-party services rendered to the controlled group and upon which a sales or use tax has been paid may not be considered as gross receipts under this chapter. Source: SL 1983, ch 93, §2.
SD Codified L § 10-45-20.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-20.3 - "Controlled group" defined.

10-45-20.3."Controlled group" defined.For the purposes of this chapter, a controlled group consists of any corporations or other entities eligible to file a consolidated federal income tax return under the Internal Revenue Code as in effect on January 1, 2002, or entitled to only a single surtax exemption for federal corporate income tax purposes under the Internal Revenue Code as in effect on January 1, 2002, and includes a controlled group of corporations as defined at 26 U.S. C. §1563 as in effect on January 1, 2002. A controlled group also consists of any subchapter S corporation, limited liability company, limited liability partnership, general partnership, or limited partnership with at least eighty percent common ownership as if the entity was converted to or taxed as a subchapter C corporation under the Internal Revenue Code as in effect on January 1, 2002. Source: SL 1983, ch 93, §3; SL 1989, ch 109, §2; SL 2002, ch 62, §1.
SD Codified L § 10-45-20.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-20.5 - Exemption of gross receipts from sale of services rendered--Exception.

10-45-20.5. Exemption of gross receipts from sale of services rendered--Exception.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 services rendered by a related corporation as defined in subdivision 10-43-1(11) for use by a financial institution as defined in subdivision 10-43-1(4) or on any service rendered by a financial institution as defined in subdivision 10-43-1(4) for use by a related corporation as defined in subdivision 10-43-1(11). For the purposes of this section, the term, related corporation, includes a corporation which together with the financial institution is part of a controlled group of corporations as defined in 26 U.S.C. §1563 as in effect on January 1, 1989, except that the eighty percent ownership requirements set forth in 26 U.S.C. §1563(a)(2)(A) for a brother-sister controlled group are reduced to fifty-one percent. The exemption provided in this section does not apply to the lease of tangible personal property or any product transferred electronically unless the sales or use tax has been paid on the property by the lessor. Source: SL 1986, ch 101; SL 1989, ch 110, §1; SL 2004, ch 95, §2; SL 2008, ch 51, §22.
SD Codified L § 10-45-20.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-20.6 - Exemption of gross receipts from sale of certain replacement parts.

10-45-20.6. Exemption of gross receipts from sale of certain replacement parts.There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale. Source: SL 1989, ch 111, §1.
SD Codified L § 10-45-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-21 - Tax additional to other occupation and privilege taxes.

10-45-21. Tax additional to other occupation and privilege taxes.The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter. Source: SL 1935, ch 205, §44; SDC 1939, §57.3102.
SD Codified L § 10-45-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 45 - Retail Sales And Service Tax|Section 10-45-22 - Addition of tax to price of product or service.

10-45-22. Addition of tax to price of product or service.Retailers may add the tax imposed by this chapter to the price of their product or service as provided by law. If no provision is made, the average equivalent of the tax may be added. Any person or retailer subject to taxation under this chapter may add the tax under this chapter, or the average equivalent thereof, to his price or charge. Source: SL 1935, ch 205, §34; SL 1937, ch 252, §1; SDC 1939, §§57.3304, 57.3305; SL 1965, ch 296, §4; SL 1967, ch 329, §3; SL 1982, ch 86, §34; SL 1983, ch 90, §1.