reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-4 - Lodging establishments.

10-45D-4. Lodging establishments.
The tax imposed by §10-45D-2 on any lodging establishment applies only to the gross receipts from the rental of rooms by a lodging establishment.
Source:
SL 2002, ch 63, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-5 - Campgrounds.

10-45D-5. Campgrounds.
The tax imposed by §10-45D-2 on any campground applies to the gross receipts from the rental of campground space.
Source:
SL 2002, ch 63, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-6 - Visitor attractions.

10-45D-6. Visitor attractions.
The tax imposed by §10-45D-2 applies to the gross receipts from admission to a visitor attraction and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a visitor attraction.
Source:
SL 2002, ch 63, §6; SL 2008, ch 51, §64.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-7 - Spectator events.

10-45D-7. Spectator events.
The tax imposed by §10-45D-2 applies to the gross receipts from admission to a spectator event and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a spectator event.
Source:
SL 2002, ch 63, §7; SL 2008, ch 51, §65.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-8 - Nonprofit organizations exempt.

10-45D-8. Nonprofit organizations exempt.
Gross receipts from the rental of rooms or sites at a lodging establishment or campground owned by nonprofit religious, educational, or youth organization are exempt from the tax imposed by §10-45D-2 if rented to a member of such organization.
Source:
SL 2002, ch 63, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt.

10-45D-8.1. Receipts from nonprofit shooting range exempt.
Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by §10-45D-2.
Source:
SL 2003, ch 71, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-9 - Administration by department.

10-45D-9. Administration by department.
The tax imposed by §10-45D-2 shall be collected and administered by the Department of Revenue.
Source:
SL 2002, ch 63, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-10.2 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-45D-10.2. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.
If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.
The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.
The secretary may grant an extension of not more than five days for filing a return and remittance.
Unless an extension is granted, penalty or interest under §10-59-6 shall be paid if a return or remittance is not made on time.
Source:
SL 2007, ch 65, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-12 - Application of other laws.

10-45D-12. Application of other laws.
The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by §§10-45D-1 to 10-45D-14, inclusive, where applicable.
Source:
SL 2002, ch 63, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-13 - Promulgation of rules.

10-45D-13. Promulgation of rules.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)Licensing, including bonding and filing license applications;
(2)The filing of returns and payment of the tax;
(3)Determining the application of the tax and exemptions;
(4)Taxpayer record-keeping requirements; and
(5)Determining auditing methods.
Source:
SL 2002, ch 63, §13; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-14 - Prohibited acts--Misdemeanor or felony.

10-45D-14. Prohibited acts--Misdemeanor or felony.
Any person who:
(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by §§10-45D-1 to 10-45D-2, inclusive, is guilty of a Class 6 felony;
(2)Fails to pay tax due under §§10-45D-1 to 10-45D-14, inclusive, within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;
(3)Fails to keep the records and books required by §10-45D-13 or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;
(4)Fails to file a return required by §§10-45D-1 to 10-45D-14, inclusive, within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;
(5)Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of §§10-45D-1 to 10-45D-14, inclusive, is guilty of a Class 1 misdemeanor; or
(6)Violates either subdivision (2) or subdivision (4) of this section two or more times in any twelve-month period is guilty of a Class 6 felony.
Source:
SL 2002, ch 63, §14; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 96, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-1.1 - Lease or rental defined--Exclusions.

10-46-1.1. Lease or rental defined--Exclusions.
For the purpose of the tax imposed by this chapter, the term, lease or rental, means any transfer of possession or control of tangible personal property or any product transferred electronically for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend. Lease or rental does not include:
(1)A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;
(2)A transfer or possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price does not exceed the greater of one hundred dollars or one percent of the total required payments; or
(3)Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For the purpose of this subdivision, an operator shall do more than maintain, inspect, or set-up the tangible personal property.
Source:
SL 2003, ch 61, §11; SL 2008, ch 51, §37.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-1.3 - Definition of terms related to telecommunications service and ancillary services.

10-46-1.3. Definition of terms related to telecommunications service and ancillary services.
Terms used in this chapter mean:
(1)"Intrastate telecommunications service," a telecommunications service that originates in one United States state or a United States territory or possession, and terminates in the same United States state or a United States territory or possession;
(2)"Interstate telecommunications service," a telecommunications service that originates in one United States state, or a United States territory or possession, and terminates in a different United States state or a United States territory or possession;
(3)"International telecommunications service," a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. United States includes the District of Columbia or a United States territory or possession;
(4)"Ancillary services," services that are associated with or incidental to the provision of telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services;
(5)"Detailed telecommunications billing service," an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement;
(6)"Directory assistance," an ancillary service of providing telephone number information, address information, or telephone number information and address information;
(7)"Vertical service," an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services;
(8)"Voice mail service," an ancillary service that enables the customer to store, send, or receive recorded messages. The term does not include any vertical services that the customer may be required to have in order to utilize the voice mail service;
(9)"Conference bridging service," an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. The term does not include the telecommunications services used to reach the conference bridge.
Source:
SL 2009, ch 47, §6; SL 2010, ch 56, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-2 - Tax on tangible personal property purchased for use in state--Rate based on purchase price.

10-46-2. Tax on tangible personal property purchased for use in state--Rate based on purchase price.
An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of tangible personal property purchased for use in this state at the same rate of percent of the purchase price of said property as is imposed pursuant to chapter 10-45.
Source:
SL 1939, ch 276, §3; SL 1953, ch 471, §1; SDC Supp 1960, §57.4303 (1); SL 2001, ch 56, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-2.3 - Exemption of use of property leased.

10-46-2.3. Exemption of use of property leased.
The use, storage, or consumption of tangible personal property and any product transferred electronically actually leased to persons in this state is exempted from the provisions of this chapter and the tax imposed by it.
Source:
SL 1983, ch 86, §5; SL 2008, ch 51, §39.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-2.4 - Certain purchases considered for resale purposes.

10-46-2.4. 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, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-2.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale.

10-46-2.5. 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, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-2.6 - Materials purchased for floor laying service considered purchase for resale.

10-46-2.6. Materials purchased for floor laying service considered purchase for resale.
Carpet, floor covering, tacks, glue, and other materials purchased for use by floor laying and other floor work not elsewhere classified (industry no. 1752) 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 1991, ch 108, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-2.7 - Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.

10-46-2.7. Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
There are hereby exempted from the provisions of this chapter and the tax imposed by it, gross receipts received by a retailer from a manufacturer, wholesaler, or distributor pursuant to a written contract between the retailer and manufacturer, wholesaler, or distributor that requires the retailer to display the manufacturer, wholesaler, or distributor's product or signage in a specified manner or location. Any discount or deferred payment received by a retailer from a distributor, wholesaler, or manufacturer for purchasing a product for sale at retail does not constitute gross receipts subject to the tax imposed by this chapter.
Source:
SL 2003, ch 62, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-4 - Tax imposed on person using property.

10-46-4. Tax imposed on person using property.
In addition, said tax is hereby imposed upon every person using, storing, or otherwise consuming such property within this state until such tax has been paid directly to a retailer or the secretary of revenue as hereinafter provided.
Source:
SL 1939, ch 276, §3; SL 1953, ch 471, §1; SDC Supp 1960, §57.4303 (3); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-5 - Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.

10-46-5. Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.
If a contractor or subcontractor, as defined in chapters 10-46A and 10-46B, uses tangible personal property or any product transferred electronically in the performance of a contract or to fulfill contract or subcontract obligations, whether the title to the property is in the name of the contractor, subcontractor, contractee, subcontractee, or any other person, or whether the titleholder of the property would be subject to pay the sales or use tax, the contractor or subcontractor shall pay a tax at the rate prescribed by §10-45-2, measured by the purchase price or fair market value of the property, whichever is greater, unless the property has been previously subjected to a sales or use tax, in this state and the tax due thereon has been paid. However, if the contractor or subcontractor fabricates tangible personal property for use in the performance of a contract, fair market value excludes the value of the contractor's or subcontractor's fabrication costs.
Source:
SDC Supp 1960, §57.4303 (4) as added by SL 1966, ch 256; SL 1977, ch 99, §2; SL 1982, ch 118, §1; SL 1992, ch 91, §1; SL 2008, ch 51, §41.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-5.1 - Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.

10-46-5.1. Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
If a sectional home is permanently affixed to real property, it is not a vehicle subject to registration under chapter 32-3, and shall be classified as real property. A contractor who erects such a home shall hold a sales tax or use tax license and pay use tax based upon the fair market value of the raw materials used to construct and erect the home.
For the purpose of this section, the term, sectional home, means any home pre-built in part or in whole for the purpose of permanent placement on a foundation. Mobile homes as defined by subdivision 32-3-1(8) and manufactured homes as defined in subdivision 32-3-1(6) are not sectional homes.
Source:
SDCL, §10-46-5 as added by SL 1977, ch 99, §2; SL 1987, ch 29, §7; SL 2005, ch 71, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-5.2 - Materials incorporated in construction work--Restriction on application of rate increase.

10-46-5.2. Materials incorporated in construction work--Restriction on application of rate increase.
No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase.
Source:
SL 1984, ch 93, §2; SL 2001, ch 56, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-5.3 - Value of molds and dies.

10-46-5.3. Value of molds and dies.
The value of molds and dies produced in connection with the fabrication or manufacture of other tangible personal property is limited to the cost of materials incorporated in the molds or dies to the extent the cost of such materials have not previously been subjected to sales or use tax.
Source:
SL 1992, ch 91, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-5.4 - Exemption of materials becoming part of out-of-state signage or advertising.

10-46-5.4. Exemption of materials becoming part of out-of-state signage or advertising.
Notwithstanding the provisions of §10-46-5, the use in this state of tangible personal property and any product transferred electronically that becomes an integral and component part of a final product manufactured by a business classified in signs and advertising specialities, (industry no. 3993) 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, that is installed by the manufacturer outside of this state is exempt from the tax imposed by this chapter.
Source:
SL 2003, ch 67, §1; SL 2008, ch 51, §42.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-6 - Exemption of property and services subject to sales tax.

10-46-6. Exemption of property and services subject to sales tax.
The use in this state of tangible personal property, any product transferred electronically, or services, the gross receipts from the sale of which are to be included in the measure of the tax imposed by chapter 10-45, and any amendments made or which may hereafter be made thereto, is hereby specifically exempted from the tax imposed by this chapter.
Source:
SL 1939, ch 276, §4 (1); SDC Supp 1960, §57.4304 (1); SL 1979, ch 84, §6B; SL 2008, ch 51, §43.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-6.1 - Credit for sales or use tax paid to another state--Reciprocity required.

10-46-6.1. Credit for sales or use tax paid to another state--Reciprocity required.
The amount of any use tax imposed with respect to tangible personal property, any product transferred electronically, or services shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions. However, no credit may be given under this section where taxes paid on tangible personal property, any product transferred electronically, or services in another state or its political subdivisions of that state does not reciprocally grant a credit for taxes paid on similar tangible personal property or any product transferred electronically.
Source:
SL 1971, ch 81; SL 1979, ch 84, §6C; SL 2008, ch 51, §44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-6.2 - Exemption for credit services by credit bureaus to certain financial institutions.

10-46-6.2. 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, the use of credit services provided 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, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-7 - Constitutional exemptions from tax--Property of public agencies.

10-46-7. Constitutional exemptions from tax--Property of public agencies.
Tangible personal property and any product transferred electronically, the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States of America or under the Constitution of this state, or tangible personal property and any product transferred electronically sold to the United States, the State of South Dakota, or any public or municipal corporation of the state which is for the use, storage, or consumption of such public corporations is hereby specifically exempt from the tax imposed by this chapter.
Source:
SL 1939, ch 276, §4 (3); SL 1943, ch 301; SL 1953, ch 471; SL 1955, ch 419, §1; SDC Supp 1960, §57.4304 (3); SL 1970, ch 75; SL 1999, ch 222, §1; SL 2008, ch 51, §45.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-8 - Exemption of property brought in for personal use of nonresident.

10-46-8. Exemption of property brought in for personal use of nonresident.
The use in this state of all articles of tangible personal property and any product transferred electronically brought into the State of South Dakota by a nonresident individual thereof for his or her personal use or enjoyment while within the state, is hereby specifically exempted from the tax imposed by this chapter.
Source:
SL 1939, ch 276, §4 (5); SDC Supp 1960, §57.4304 (5); SL 2008, ch 51, §46.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-9 - Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.

10-46-9. Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.
The use in this state of tangible personal property including containers, labels and shipping case thereof which is intended shall, by means of fabrication, compounding or manufacture become a part of other tangible personal property intended to be sold ultimately at retail within or without the State of South Dakota, is hereby specifically exempted from the tax imposed by this chapter. The term tangible personal property shall be construed to include without limiting the meaning of said term, raw material and newspaper print.
Source:
SL 1939, ch 276, §4 (7); SL 1943, ch 303; SDC Supp 1960, §57.4304 (6).
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-9.1 - Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.

10-46-9.1. Ink and newsprint used to produce shoppers' guides exempt--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 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, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-9.2 - Brokers' and agents' services exempt from tax.

10-46-9.2. Brokers' and agents' services exempt from tax.
The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47.
Source:
SL 1979, ch 306, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-9.3 - Packaging and container materials as tax exempt raw material.

10-46-9.3. 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 46 - Use Tax › Section 10-46-9.4 - Packaging and container materials sold to retailers exempt.

10-46-9.4. 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, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-9.5 - Exemption of certain sales commissions.

10-46-9.5. 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, §2; SL 2008, ch 51, §47.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-9.6 - Exemption of gross receipts from sale of certain replacement parts.

10-46-9.6. 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, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-13.1 - Exemption of motor vehicles exempt from excise tax.

10-46-13.1. Exemption of motor vehicles exempt from excise tax.
The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to §32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of §32-5-1.3.
Source:
SL 1987, ch 103, §2; SL 1988, ch 110, §2; SL 2012, ch 67, §4; SL 2015, ch 68, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-14 - Exemption of commodities otherwise taxed.

10-46-14. Exemption of commodities otherwise taxed.
The use in this state of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B is specifically exempted from the tax imposed by this chapter.
Source:
SL 1939, ch 276, §4(4); SL 1949, ch 424; SDC Supp 1960, §57.4304(4); SL 1970, ch 74, §3; SL 1979, ch 87, §5; SL 1982, ch 119; SL 1983, ch 100, §72; SL 1989, ch 117; SL 1991, ch 107, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-15 - Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.

10-46-15. Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.
The gross receipts from sales of tangible personal property, any product transferred electronically, and the gross receipts from sales, furnishing or service of electrical energy, natural and artificial gas, water and communication service to and for use by religious educational institutions and private educational institutions currently recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 1983, and nonprofit, charitable hospitals when purchases are made by authorized officials, payment made from the institution's funds and title to the property retained in the name of the institutions, are specifically exempted from the tax imposed by this chapter. 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, 1995, 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.
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. All institutions claiming this exemption shall, at the end of each quarter of each calendar year, file with the Department of Revenue a list of all purchases on which exemption was claimed, fully itemized, showing name and address of vendors, description of property purchased, purchase price, and brief explanation of use or intended use.
Source:
SL 1951, ch 453; SDC Supp 1960, §57.4304 (8); SL 1983, ch 96, §2; SL 1995, ch 68, §37; SL 2003, ch 272, §63; SL 2003, ch 272 (Ex. Ord. 03-1), §§63, 82; SL 2008, ch 51, §48; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-15.1 - Exemption of insulin for human use.

10-46-15.1. Exemption of insulin for human use.
The use in this state of insulin, to the extent used by humans, that is not sold by prescription is specifically exempt from the tax imposed by this chapter.
Source:
SL 1974, ch 98, §2; SL 1984, ch 88, §2; SL 1989, ch 106, §2; SL 2003, ch 61, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-15.2 - Exemption of authorized purchases made with food stamps.

10-46-15.2.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 authorize purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P. L. 95-113), codified at 7 U.S.C. §2012(g), as amended through January 1, 2001.
Source:
SL 1987, ch 106, §2; SL 2001, ch 56, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-15.3 - Exemption of authorized purchases of food.

10-46-15.3.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, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-15.4 - Exemption of fair market value of property or service given without charge to exempt organization.

10-46-15.4. Exemption of fair market value of 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, §2; SL 2008, ch 51, §49.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-15.5 - Exemption of prescribed drugs used by humans.

10-46-15.5. Exemption of prescribed drugs used by humans.
The use in this state 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, is specifically exempt from the tax imposed by this chapter.
Source:
SL 2003, ch 61, §14; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-15.6 - Exemption of prescribed medical equipment or prosthetic devices used by humans.

10-46-15.6. Exemption of prescribed medical equipment or prosthetic devices used by humans.
The use in this state 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, is specifically exempt from the tax imposed by this chapter.
Source:
SL 2003, ch 61, §15; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-15.7 - Exemption of prescribed medical devices used by humans.

10-46-15.7. Exemption of prescribed medical devices used by humans.
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use 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 it's 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, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-16 - Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.

10-46-16. Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.
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, shall be taxable under this chapter, except that an ultimate retail sale interrupting the series of transactions with an intended final use or consumption shall be taxable.
Source:
SL 1951, ch 461; SDC Supp 1960, §57.3202-1; SL 1992, ch 94, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-16.1 - Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.

10-46-16.1. 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, 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, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-16.2 - Exemption of gross receipts from sales of certain animals.

10-46-16.2. 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, §3; SL 1992, ch 94, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-16.3 - Exemption of gross receipts from sale of feed and bedding for certain animals.

10-46-16.3. 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, §4; SL 1992, ch 94, §6; SL 2006, ch 49, §2; SL 2012, ch 70, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-16.4 - Exemption for sale of certain live nondomestic animals.

10-46-16.4. 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, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-16.5 - Exemption for sale of feed for certain live nondomestic animals.

10-46-16.5. Exemption for sale of feed for 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 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, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-16.6 - Exemption for sale of swine or cattle semen.

10-46-16.6. 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, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-17 - Exemption of motor fuel used for agricultural purposes.

10-46-17. Exemption of motor fuel used for agricultural purposes.
Motor fuel, including kerosene, tractor fuel, natural and artificial gas, liquefied petroleum gas, and distillate, when used for agricultural 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.
Source:
SL 1945, ch 342, §1; SL 1951, ch 457, §§1, 2; SL 1959, ch 439; SDC Supp 1960, §57.3202-2; SL 1985, ch 89, §2; SL 1994, ch 96, §3; SL 2012, ch 67, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-17.2 - Power for irrigation pumps exempt from tax.

10-46-17.2. Power for irrigation pumps exempt from tax.
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, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-17.3 - Exemption of services enumerated in chapter 10-45.

10-46-17.3. Exemption of services enumerated in chapter 10-45.
The use in this state of the types of services specifically exempt, under §§10-45-11.1, 10-45-12.1, and 10-45-19.1, from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter.
Source:
SL 1982, ch 118, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-17.4 - Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.

10-46-17.4. 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, §2; SL 2001, ch 56, §10; SL 2004, ch 93, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-17.5 - Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.

10-46-17.5. Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
Pesticides, as defined in §38-20A-1 to be used exclusively for agricultural purposes, are exempt from the tax imposed by this chapter. Any product or substance to be used in conjunction with the application or use of pesticides for agricultural purposes is also exempt. These 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 the 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 1989, ch 107, §2; SL 1993, ch 48, §14; SL 2001, ch 56, §11; SL 2006, ch 48, §2; SL 2006, ch 58, §22, eff. Mar. 2, 2006; SL 2018, ch 64, §2; SL 2019, ch 88, §3.