reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 two-tenths 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; SL 2023, ch 32, §3.
p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;}
Effective July 1, 2027
SDLRC - Codified Law 10-45-5.3 - Tax on oil and gas field services.span { white-space: pre-wrap; } p.s2085683Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085683SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085683CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085683Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085683DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085683000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085683DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085683SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; }
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; SL 2023, ch 32, §3.
2023 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.
2023 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.
2023 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 two-tenths 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; SL 2023, ch 32, §4.
p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;}
Effective July 1, 2027
SDLRC - Codified Law 10-45-6 - Tax on utility services.span { white-space: pre-wrap; } p.s2085685Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085685SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085685CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085685Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085685DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085685000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085685DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085685SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; }
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; SL 2023, ch 32, §4.
2023 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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-7 - Tax on room or parking site rentals to transient guests.

10-45-7. Tax on room or parking site rentals to transient guests.
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 from rentals of rooms or parking sites by lodging establishments or campgrounds received from transient guests. A lodging establishment is any building, structure, property or premise kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished to transient guests. A campground is any property or premise kept, used, maintained, advertised or held out to the public to be a place where sites are available for the placing of tents, campers, trailers, mobile homes or other mobile accommodations to transient guests. A transient guest is any person who resides in a lodging establishment or campground less than twenty-eight consecutive days. The provisions of this section do not apply to the casual or occasional rental of a sleeping accommodation or camping site. For the purposes of this section, casual or occasional is the rental of a sleeping accommodation or camping site by any establishment or campground for ten or less days in a calendar year. Any establishment or campground which has a permit or license issued under this chapter, is not offering the rental of sleeping accommodations or camping sites on a casual or occasional basis.
Source:
SDC 1939, §57.3201 as added by SL 1963, ch 444; SL 1976, ch 98; SL 1997, ch 67, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-7.1 - Exemption for lodging house or hotel membership fees.

10-45-7.1. Exemption for lodging house or hotel membership fees.
There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from membership fees paid to any lodging house and hotel membership organization operated for the benefit of its members. However, this exemption does not apply to any membership fee that represents payment for tangible personal property, any product transferred electronically, and services provided by the membership organization.
Source:
SL 2001, ch 55, §1; SL 2008, ch 51, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-8 - Tax on admissions to amusements and athletic contests or events.

10-45-8. Tax on admissions to amusements and athletic contests or events.
There is imposed a tax of four and two-tenths percent upon the gross receipts from all sales of tickets or admissions to places of amusement and athletic contests or events, except as otherwise provided in this chapter.
Source:
SDC 1939, §57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1980, ch 325, §18; SL 1981, ch 102, §4; SL 1985, ch 87, §1; SL 1987, ch 98, §8; SL 1988, ch 106, §1; SL 2002, ch 64, §22; SL 2016, ch 65, §7, eff. June 1, 2016; SL 2023, ch 32, §7.
p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;}
Effective July 1, 2027
SDLRC - Codified Law 10-45-8 - Tax on admissions to amusements and athletic contests or events.span { white-space: pre-wrap; } p.s2085691Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085691SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085691CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085691Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085691DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085691000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085691DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085691SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; }
10-45-8. Tax on admissions to amusements and athletic contests or events.
There is imposed a tax of four and one-half percent upon the gross receipts from all sales of tickets or admissions to places of amusement and athletic contests or events, except as otherwise provided in this chapter.
Source:
SDC 1939, §57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1980, ch 325, §18; SL 1981, ch 102, §4; SL 1985, ch 87, §1; SL 1987, ch 98, §8; SL 1988, ch 106, §1; SL 2002, ch 64, §22; SL 2016, ch 65, §7, eff. June 1, 2016; SL 2023, ch 32, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-9 - Constitutional and statutory exemptions from taxation.

10-45-9. Constitutional and statutory exemptions from taxation.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property and any product transferred electronically which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution or laws of the State of South Dakota.
Source:
SL 1935, ch 205, §34-a; SDC 1939, §57.3202 (1); SL 1939, ch 269; SL 2008, ch 51, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-9.1 - Exemption of property sold for lease.

10-45-9.1. Exemption of property sold for lease.
Gross receipts from the sale of tangible personal property and any product transferred electronically to a person who intends to lease the property to persons in this state and actually does so are exempted from the provisions of this chapter and the tax composed by it.
Source:
SL 1983, ch 86, §4; SL 2008, ch 51, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-10 - Exemption of sales to United States, states, municipalities, charities, and Indian tribes.

10-45-10. Exemption of sales to United States, states, municipalities, charities, and Indian tribes.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property, any product transferred electronically, and services to the United States, to the State of South Dakota or to any other state of the United States or the District of Columbia if the other state provides a reciprocal exemption for South Dakota, to public or municipal corporations of the State of South Dakota or of any other state of the United States or the District of Columbia if the other state provides a reciprocal exemption to South Dakota public or municipal corporations, to any nonprofit charitable organization maintaining a physical location within this state 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, or to any Indian tribe.
Source:
SL 1935, ch 205, §34-a; SDC 1939, §57.3202 (5); SL 1939, ch 269; SL 1974, ch 101, §1; SL 1975, ch 104; SL 1979, ch 84, §8; SL 1983, ch 88, §1; SL 1984, ch 87; SL 1987, ch 100; SL 2008, ch 51, §14; SL 2011, ch 57, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-10.3 - Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.

10-45-10.3. Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
There is exempted from the provisions of this chapter and from the computation of the tax imposed by it, freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into a foreign trade zone. For the purposes of this section, stocks of merchandise is personal property which is held primarily for sale and not subject to annual depreciation. However, the exemption only applies if written evidence of the contract of sale is retained, and such contract indicates that the merchandise is to be shipped in international commerce to a point outside the United States not to be returned to a point within the United States.
Source:
SL 1988, ch 109, §1; SL 2001, ch 56, §2; SL 2004, ch 93, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-10.4 - Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.

10-45-10.4. Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.
There are specifically exempted from the provisions of this chapter and the computation of the amount of tax imposed by it, the gross receipts from the handling fee paid by a religious organization recognized as an exempt organization under section 501(c)(3) of the Internal Revenue Code to an approved relief agency recognized as an exempt organization pursuant to §10-45-10 for the distribution of food which is used for the assistance or relief to the poor, distressed, or underprivileged through a food giveaway program.
Source:
SL 2012, ch 68, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-11 - Exemption of fuel sales otherwise taxed.

10-45-11. Exemption of fuel sales otherwise taxed.
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 gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B.
Source:
SDC 1939, §57.3202 (6); SL 1939, ch 269; SL 1949, ch 418; SL 1969, ch 267, §3; SL 1970, ch 74, §2; SL 1979, ch 87, §4; SL 1987, ch 29, §71; ch 101; SL 1987, ch 102, §1; SL 1989, ch 117; SL 2001, ch 56, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-11.1 - Exemption of goods and services furnished to meet warranty obligation without charge.

10-45-11.1. Exemption of goods and services furnished to meet warranty obligation without charge.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from furnishing goods or services to the purchaser or the purchaser's successor in interest of tangible personal property and any product transferred electronically to fulfill a warranty obligation of the manufacturer to the extent that the goods or services are not charged to the purchaser or the purchaser's successor in interest.
Source:
SL 1971, ch 79; SL 2008, ch 51, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-11.2 - Exemption of sales of motor vehicles exempt from excise tax.

10-45-11.2. Exemption of sales of motor vehicles exempt from excise tax.
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 motor vehicles exempt from the motor vehicle excise tax pursuant to §32-5B-2, with the exception of farm vehicles as described pursuant to the provisions of §32-5-1.3.
Source:
SL 1987, ch 103, §1; SL 1988, ch 110, §1; SL 2012, ch 67, §3; SL 2015, ch 68, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-12.2 - Exemption of engineering, architectural, and surveying services.

10-45-12.2. Exemption of engineering, architectural, and surveying services.
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by §§10-45-4 and 10-45-5, the gross receipts from engineering, architectural, and surveying services (group no. 871, Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President) rendered for a project entirely outside this state.
Source:
SL 1982, ch 111; SL 1988, ch 108, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-12.4 - Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.

10-45-12.4. Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.
There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from management, billing, bookkeeping, administrative, and related services provided to a rural water system by any cooperative or nonprofit corporation which is wholly owned by the water systems receiving such services.
Source:
SL 1986, ch 102.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-12.5 - Exemption of certain sales commissions.

10-45-12.5. Exemption of certain sales commissions.
Unless otherwise specifically subject to tax, the gross receipts resulting from fees or commissions received for rendering a service which provides for the sale of tangible personal property, any product transferred electronically, or services is exempt from the tax imposed by this chapter.
Source:
SL 1988, ch 113, §1; SL 2008, ch 51, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-12.6 - Exemption for credit services by credit bureaus to certain financial institutions.

10-45-12.6. Exemption for credit services by credit bureaus to certain financial institutions.
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 services by credit bureaus to financial institutions as defined in §10-43-1, which financial institutions are paying taxes pursuant to the provisions of chapter 10-43.
Source:
SL 1991, ch 102, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-12.7 - Exemption for gross receipts of person officiating amateur sporting event--Exception.

10-45-12.7. Exemption for gross receipts of person officiating amateur sporting event--Exception.
There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts of any person officiating an amateur sporting event. However, this exemption does not apply to any person officiating any sporting event sponsored and operated by any elementary, secondary, or postsecondary school.
Source:
SL 2005, ch 76, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-13.1 - Exemption of membership organizations.

10-45-13.1. Exemption of membership organizations.
Membership organizations, major group 86, 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, are exempt from the tax imposed by this chapter on receipts from sales of services by them and their membership fees. This exemption does not apply to the tax imposed upon the gross receipts of sales of tangible personal property or any product transferred electronically by such organizations. This section does not exempt the gross receipts of a retailer which are the result of sales to organizations in major group 86 or exempt such organizations from payment of use tax on goods and services used in the conduct of their activities.
Source:
SL 1981, ch 104; SL 1988, ch 108, §5; SL 2008, ch 51, §18.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-13.2 - Exemption of fair market value of personal property or service given without charge to exempt organization.

10-45-13.2. Exemption of fair market value of personal property or service given without charge to exempt organization.
There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, the fair market value of any tangible personal property, product transferred electronically, or service given without charge to an institution, organization, or group exempt from the tax imposed by this chapter.
Source:
SL 1987, ch 105, §1; SL 2008, ch 51, §19.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-13.3 - Exemption of lottery tickets.

10-45-13.3. Exemption of lottery tickets.
There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of lottery tickets made as part of a lottery operated by this state.
Source:
SL 1987, ch 313, §39.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-13.4 - Exemption of gross receipts from library copying charges.

10-45-13.4. Exemption of gross receipts from library copying charges.
There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from library copying charges.
Source:
SL 1990, ch 86.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-13.5 - Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.

10-45-13.5. Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by the State of South Dakota and any of its political subdivisions including multi-county planning and development districts, established pursuant to Executive Order 70-7, or its successor, from management services provided to a revolving loan fund operated by a nonprofit entity.
Source:
SL 2005, ch 75, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-14 - Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.

10-45-14. Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property, any product transferred electronically, and services to and for use by religious educational institutions, private educational institutions currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 2011, and nonprofit, charitable hospitals when purchases are made by authorized officials, payment made from the institution funds and title to the property retained in the name of such institution. For the purposes of this section, a private educational institution shall be defined as an institution currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 2011, maintaining a campus physically located within this state; and accredited by the South Dakota Department of Education or the North Central Association of Colleges and Schools. For the purposes of this section, a religious educational institution shall be defined as an institution currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 2011, that maintains a campus physically located within this state.
This exemption does not extend to sales to or purchases of tangible personal property or any product transferred electronically for the personal use of officials, members or employees of such institutions or to sales to or purchases of tangible personal property or any product transferred electronically used in the operation of a taxable retail business.
The exemption provided in this section does not, in any manner, relieve the institution from the payment of the additional and further license fee imposed on the registration of motor vehicles.
Each institution claiming this exemption shall prepare and maintain a list of all purchases on which the exemption was claimed, fully itemized, showing name and address of vendors, description of property purchased, date or dates of purchase, purchase price, and brief explanation of use or intended use.
Source:
SDC 1939, §57.3202 (8) as added by SL 1951, ch 445; SL 1983, ch 96, §1; SL 1988, ch 116; SL 1995, ch 68, §13; SL 2003, ch 272 (Ex. Ord. 03-1), §63; SL 2008, ch 51, §20; SL 2011, ch 57, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-14.2 - Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.

10-45-14.2. Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.
Ink and newsprint when used in the production of shoppers' guides are hereby exempt from the tax imposed under this chapter.
For the purposes of this section the term, shoppers' guide, includes for numerous advertisers advertising publications whose advertisements are solicited from the general public and whose publications are for free distribution to the general public and are published regularly at least once a month, consisting of printed sheets containing advertising, bearing a date of issue, and devoted to advertising of general interest.
Source:
SL 1977, ch 100, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-14.4 - Packaging and container materials as tax exempt raw material.

10-45-14.4. Packaging and container materials as tax exempt raw material.
Containers, labels, cartons, packing cases, wrapping paper, twine, glue, bags, bottles, shipping cases, wrapping film, strapping, rope, tape, cans, lids, boxes, pads, dividers, stockinettes, casings, and similar articles and receptacles used or consumed by manufacturers, processors, or fabricators are raw material within the meaning of §10-46-9 and are not subject to sales or use tax.
Source:
SL 1982, ch 114.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-14.5 - Packaging and container materials sold to retailers exempt.

10-45-14.5. Packaging and container materials sold to retailers exempt.
There are specifically exempted from the provisions of this chapter, and from the computation of tax imposed by it, gross receipts from the sale of paper and plastic bags, wrapping paper, twine, tape, and similar articles sold to retailers licensed under this chapter if the retailer uses the articles as wrappers or containers to hold other tangible personal property sold by the retailer and subject to sales or use tax and the articles are supplied free by the retailer as a convenience to the customer.
Source:
SL 1984, ch 85, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-14.6 - Exemption of hospital meals paid for by public entity.

10-45-14.6. Exemption of hospital meals paid for by public entity.
There are specifically exempted from the provisions of this chapter and the computation of the amount of tax imposed by it, the gross receipts from the sale of meals to inpatients of hospitals if such meals are paid for, by law or by contract, by the United States, this state or a political subdivision, including, but not limited to, meals provided to medicare, medicaid, champus, Indian health service, or county poor relief patients.
Source:
SL 1985, ch 86.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-14.7 - Exemption of authorized purchases made with food stamps.

10-45-14.7.Exemption of authorized purchases made with food stamps.
There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P. L. 95-113).
Source:
SL 1987, ch 106, §1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.