reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-82 - Gross receipts from charge of interest exempted.

10-45-82. Gross receipts from charge of interest exempted.
There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in §54-3-1.
Source:
SL 1996, ch 88, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-83 - Pawnbrokers not eligible for exemption.

10-45-83. Pawnbrokers not eligible for exemption.
The provisions of §§10-45-82 and 10-46-62 do not apply to the gross receipts from interest paid any pawnbroker from the tax imposed by chapters 10-45 and 10-46. For the purposes of this section, a pawnbroker means any person who is engaged in the business of lending money and who accepts the possession of tangible personal property or any product transferred electronically as security for the loan.
Source:
SL 1996, ch 88, §3; SL 2008, ch 51, §25.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-84 - Fee or commission not subject to tax.

10-45-84. Fee or commission not subject to tax.
Any fee or commission received by a retailer for arranging or assisting in the arrangement of a loan for a customer to pay for tangible personal property or any product transferred electronically sold by such retailer does not constitute gross receipts subject to the tax imposed by this chapter.
Source:
SL 1996, ch 88, §4; SL 2008, ch 51, §26.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-85 - Temporary vendor to maintain inventory records--Violation as misdemeanor.

10-45-85. Temporary vendor to maintain inventory records--Violation as misdemeanor.
A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.
Source:
SL 1996, ch 82, §1; SL 2003, ch 66, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-86 - Temporary vendor to maintain sales receipts--Violation as misdemeanor.

10-45-86. Temporary vendor to maintain sales receipts--Violation as misdemeanor.
A temporary vendor shall maintain daily sales receipts, such as cash register tapes, hand written receipts, credit card receipts, or other receipts, for a minimum of three years. The vendor shall provide such receipts for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.
Source:
SL 1996, ch 82, §2; SL 2003, ch 66, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-87 - Temporary vendor to furnish list of suppliers--Violation as misdemeanor.

10-45-87. Temporary vendor to furnish list of suppliers--Violation as misdemeanor.
A temporary vendor shall maintain for a minimum of three years, a complete list of suppliers, including names and addresses. The vendor shall provide for immediate inspection and review of such list to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.
Source:
SL 1996, ch 82, §3; SL 2003, ch 66, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-88 - Review and audit of temporary vendors.

10-45-88. Review and audit of temporary vendors.
A temporary vendor operating in this state may be subjected to reviews and audits without notice.
Source:
SL 1996, ch 82, §4; SL 2003, ch 66, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-89 - Failure to maintain records--Revocation of temporary license.

10-45-89. Failure to maintain records--Revocation of temporary license.
The secretary shall revoke the temporary license of any person that fails to comply with the provisions of §§10-45-85 to 10-45-89, inclusive.
Source:
SL 1996, ch 82, §5; SL 2003, ch 66, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-90 - Exemption for gross receipts from certain rodeo services.

10-45-90. Exemption for gross receipts from certain rodeo services.
There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts resulting from services performed for rodeos by promoters, stock contractors, stock handlers, announcers, judges, and clowns.
Source:
SL 1996, ch 85, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-91 - Admissions to rodeos and related activities taxable.

10-45-91. Admissions to rodeos and related activities taxable.
Notwithstanding the provisions of §10-45-13, admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§10-45-8 and 10-45D-2.
Source:
SL 1996, ch 85, §3; SL 1997, ch 68, §12; SL 2002, ch 63, §26.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-92 - Allowable deductions for auctioneers.

10-45-92. Allowable deductions for auctioneers.
In determining the amount of tax due under this chapter, auctioneers may deduct from gross receipts amounts which represent direct expense charges for clients for tangible personal property, any product transferred electronically, or services purchased by the auctioneer on behalf of a client. However, the sale of the property or service to the auctioneer is not a sale for resale if this deduction is taken. This deduction may only be taken if the amount to be deducted represents an expense specifically incurred for a particular client and the amount is itemized and paid from the client's auction proceeds by the auctioneer or closing agent. The deduction shall be disallowed if the auctioneer receives any profit or remuneration directly or indirectly from the client's expense.
Source:
SL 1996, ch 84; SL 2008, ch 51, §27.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-93 - Exemption for gross receipts from international sale of agricultural and industrial equipment.

10-45-93. Exemption for gross receipts from international sale of agricultural and industrial equipment.
There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts resulting from the sale of agricultural and industrial production equipment in international commerce if, under the terms of the sales agreement, physical delivery of the goods takes place in South Dakota. However, the exemption only applies if written evidence of the contract of sale is retained, and such contract indicates that the goods are to be shipped in international commerce to a point outside the United States not to be returned to a point within the United States.
Source:
SL 1996, ch 86, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-94 - Exemption for gross receipts from direct mail service.

10-45-94. Exemption for gross receipts from direct mail service.
There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by a direct mail service for the cost of United States postage paid by the direct mail service if the cost of postage, including any markup that is reasonable and customary in the seller's industry, is listed by the direct mail service as a separate line item on the customer's bill.
For the purposes of this section, a direct mail service is any business that prepares direct mail.
Source:
SL 1998, ch 69, §1; SL 2010, ch 59, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-94.1 - Direct mail defined.

10-45-94.1. Direct mail defined.
For the purposes of this chapter, the term, direct mail, means any printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser if the cost of the items are not billed directly to the recipients. The term includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. The term does not include multiple items of printed material delivered to a single address.
Source:
SL 2010, ch 59, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-95 - Materials purchased by locksmiths are purchases for resale.

10-45-95. Materials purchased by locksmiths are purchases for resale.
Locks, lock parts, other materials purchased for use by locksmiths as classified in repair shops and related services, not elsewhere classified (industry no. 7699) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used for such work are purchases for resale.
Source:
SL 1998, ch 71, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-96 - Tax on gross receipts of professional employer organization--Deduction available.

10-45-96. Tax on gross receipts of professional employer organization--Deduction available.
The gross receipts of a professional employer organization are specifically subject to the tax imposed by this chapter. However, a professional employer organization may deduct from its taxable gross receipts its actual disbursements, including appropriate reserves, for the wages, salaries, payroll taxes, payroll deductions, workers' compensation costs, insurance premiums, welfare benefits, retirement benefits, and other employee benefits of its co-employees.
Source:
SL 1999, ch 57, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-97 - Professional employer organization defined.

10-45-97. Professional employer organization defined.
For the purposes of §10-45-96, the term, professional employer organization, means a firm which:
(1)Enters into a contractual agreement with a client company to create a co-employment relationship for the provision of payroll, benefits, and other human resources functions;
(2)Covers at least seventy-five percent of the client company's full-time or full-time equivalent employees domiciled in South Dakota; and
(3)Maintains separate books and records of account for each client company.
Source: SL 1999, ch 57, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-98 - Temporary help services not subject to §10-45-96.

10-45-98. Temporary help services not subject to §10-45-96.
The provisions of §§10-45-96 and 10-45-97 do not apply to the providing of temporary help services or to any other arrangement whereby a firm temporarily assigns employees of the firm to support or supplement a client company's regular work force in special situations such as employee absences, temporary skill shortages, seasonal workloads and special assignments, or projects.
Source:
SL 1999, ch 57, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-99 - Definitions.

10-45-99. Definitions.
Terms used in §§10-45-99 to 10-45-107, inclusive, mean:
(1)"Department," the Department of Revenue;
(2)"Business," a business that has purchased and is installing tangible personal property in the form of equipment or machinery for direct use in a manufacturing, fabricating, or processing business, which is subject to sales or use tax pursuant to chapter 10-45 or 10-46;
(3)"Project," the purchase and installation of equipment or machinery;
(4)"Project cost," the amount paid in money for a project;
(5)"Secretary," the secretary of the Department of Revenue.
Source:
SL 2001, ch 57, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-100 - Extension for remitting sales and use tax on manufacturing equipment.

10-45-100. Extension for remitting sales and use tax on manufacturing equipment.
Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, fabricating, or processing business. The extension shall end after six months.
Source:
SL 2001, ch 57, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-101 - Requirements for extension.

10-45-101. Requirements for extension.
The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless:
(1)The project cost exceeds twenty thousand dollars; and
(2)The business applying for the extension obtains a permit from the secretary as set forth in §10-45-103.
Source:
SL 2001, ch 57, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-102 - Extension applies to full costs and installation fees.

10-45-102. Extension applies to full costs and installation fees.
The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees.
Source:
SL 2001, ch 57, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-103 - Application for extension permit--Permit nontransferable.

10-45-103. Application for extension permit--Permit nontransferable.
Any business desiring an extension pursuant to §§10-45-99 to 10-45-107, inclusive, shall apply for a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A separate application shall be made and submitted for each project. Upon approval of the application, the secretary shall issue a permit entitling the applicant to an extension as provided by §§10-45-99 to 10-45-107, inclusive. The permit or extension is not assignable or transferable.
Source:
SL 2001, ch 57, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-104 - Secretary to prescribe form and documentation requirements.

10-45-104. Secretary to prescribe form and documentation requirements.
Any extension shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any extension where the business has failed to provide information or documentation requested or considered necessary by the secretary to determine the validity of the extension.
Source:
SL 2001, ch 57, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-105 - Fraudulent claim--Tax due constitutes lien in favor of state.

10-45-105. Fraudulent claim--Tax due constitutes lien in favor of state.
If any extension has been fraudulently presented or supported as to any item in the claim, or if the business fails to meet all the conditions §§10-45-99 to 10-45-107, inclusive, then the business may be rejected in its entirety and any tax due from the business shall constitute a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the business and may be recovered in an action of debt.
Source:
SL 2001, ch 57, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-106 - Right to hearing on denial of extension request.

10-45-106. Right to hearing on denial of extension request.
Any business aggrieved by the denial in whole or in part of a extension requested under §§10-45-99 to 10-45-107, inclusive, may within thirty days after service of the notice of a denial by the secretary, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26.
Source:
SL 2001, ch 57, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-107 - Promulgation of rules regarding filing extensions.

10-45-107. Promulgation of rules regarding filing extensions.
The secretary may promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing extensions and the requirements necessary to qualify for an extension.
Source: SL 2001, ch 57, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-108 - Sourcing of sales and services.

10-45-108. Sourcing of sales and services.
For purposes of the tax imposed by this chapter, a retailer shall source sales of tangible personal property, any product transferred electronically, and services to the location where the tangible personal property, the product transferred electronically, or service is received. The department shall promulgate rules, pursuant to chapter 1-26, defining the location of receipt. The rules promulgated pursuant to this section may provide an alternative method of sourcing telecommunication services.
Source:
SL 2002, ch 64, §27; SL 2008, ch 51, §29.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-109 - Registration and tax collection does not create nexus for other taxes.

10-45-109. Registration and tax collection does not create nexus for other taxes.
Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state.
Source:
SL 2002, ch 64, §28.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-110 - Exemption for sale of coins, currency, or bullion.

10-45-110. Exemption for sale of coins, currency, or bullion.
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 coins, currency, or bullion. For the purposes of this section, the term, bullion, means any bar, ingot, or commemorative medallion of gold, silver, platinum, palladium, or a combination of these metals where the value of the metal depends on its content and not the form. For the purposes of this section, the terms, coins and currency, mean any coins or currency made of gold, silver, or other metal or paper which is or has been used as legal tender.
Source:
SL 2007, ch 60, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-111 - Relief from liability for failing to collect tax at new rate--Conditions.

10-45-111. Relief from liability for failing to collect tax at new rate--Conditions.
A retailer is relieved of any liability for failing to collect a tax pursuant to this chapter at a new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of the rate change if:
(1)The retailer collected the tax at the immediately preceding effective rate; and
(2)The retailer's failure to collect at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate.
This section does not apply if the retailer fraudulently failed to collect the tax at the new rate or solicited purchasers based on the immediately preceding effective rate.
Source:
SL 2010, ch 60, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-112 - Exemption for nonprofit corporations created for fire protection.

10-45-112. Exemption for nonprofit corporations created for fire protection.
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 any nonprofit corporation created for the purpose of fire protection that is controlled by any political subdivision of this state.
Source:
SL 2016, ch 66, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-113 - Exemption for small sales by minors.

10-45-113. Exemption for small sales by minors.
This chapter does not apply to any person under eighteen years of age with gross receipts totaling less than one thousand dollars in any calendar year from any sale of tangible personal property, any service delivered, or any product or service transferred electronically for use in the state.
Source:
SL 2019, ch 65, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-114 - Exemption--Coaches.

10-45-114. Exemption--Coaches.
This chapter does not apply to any person coaching a youth or amateur sport whose gross receipts from coaching total less than four thousand dollars in any calendar year. For purposes of this section, a youth or amateur sport is any sport in which the participants are aged nineteen or younger and do not receive compensation for participation.
Source: SL 2022, ch 33, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45A - Retail Sales And Service Tax Refunds › Section 10-45A-1.1 - Reduction in income allowed for taxes paid--Determination of amount.

10-45A-1.1. Reduction in income allowed for taxes paid--Determination of amount.
The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-45A-1(5) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single-family dwelling, then the amount of the reduction shall equal the taxes paid on the residence structure, the platted lot upon which the structure is located or one acre, whichever is less, and the garage, whether attached or unattached. If the residence is not a single-family dwelling, then the reduction shall be equal to the amount of the tax paid on or allocated to the structure and the platted lot upon which the structure is situated or one acre whichever is less, used as a residence by the claimant including the garage, whether attached or unattached.
Source:
SL 1980, ch 81, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45A - Retail Sales And Service Tax Refunds › Section 10-45A-2 - Refund of sales and service tax to elderly and disabled persons.

10-45A-2. Refund of sales and service tax to elderly and disabled persons.
Any person sixty-five years of age or older prior to January first in the year for which a claim for refund is made, and any disabled person as defined in subdivision 10-45A-1(2), and resident of this state for that entire calendar year, shall be reimbursed and repaid as a refund for retail sales and service taxes paid, within sixty days after the deadline, as prescribed in §10-45A-8, for the filing of a claim with the secretary of the Department of Revenue, according to the schedule in §§10-45A-5 to 10-45A-7, inclusive.
Source:
SL 1974, ch 89, §2; SL 1975, ch 106, §1; SL 1989, ch 93, §6; 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 45A - Retail Sales And Service Tax Refunds › Section 10-45A-2.1 - Refund denied after refund of real property taxes.

10-45A-2.1. Refund denied after refund of real property taxes.
No person who receives a refund of real property taxes under the provisions of chapter 10-18A shall be eligible for a refund of retail sales and service tax as provided in this chapter.
Source:
SL 1976, ch 92, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45A - Retail Sales And Service Tax Refunds › Section 10-45A-3 - Right to file lost on death--Filing by guardian or attorney.

10-45A-3. Right to file lost on death--Filing by guardian or attorney.
The right to file a claim under this chapter is personal to the claimant, and does not survive his death, but such right may be exercised on behalf of a claimant by his guardian or attorney-in-fact.
Source:
SL 1974, ch 89, §5; SL 1993, ch 213, §82.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45A - Retail Sales And Service Tax Refunds › Section 10-45A-4 - Relief limited to one claimant per household--Secretary to resolve disputes.

10-45A-4. Relief limited to one claimant per household--Secretary to resolve disputes.
Only one claimant per household per year shall be entitled to relief under this chapter. When two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be. If they are unable to agree, the matter shall be referred to the secretary of revenue and his decision shall be final.
Source:
SL 1974, ch 89, §6; 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 45A - Retail Sales And Service Tax Refunds › Section 10-45A-5 - Refund amounts for single-member households.

10-45A-5. Refund amounts for single-member households.
The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person shall be determined as follows:
(1)If the claimant's income is eight thousand nine hundred forty-nine dollars or less, a sum of two hundred fifty-eight dollars;
(2)If the claimant's income is eight thousand nine hundred fifty and not more than fourteen thousand nine hundred forty-nine dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between fourteen thousand nine hundred forty-nine dollars and the income of the claimant; and
(3)If the claimant's income is more than fourteen thousand nine hundred forty-nine dollars, no refund.
Source: SL 1974, ch 89, §3 (1); SL 1978, ch 79, §1; SL 1988, ch 96, §3; SL 1989, ch 93, §3; SL 1990, ch 81, §3; SL 2000, ch 53, §3; SL 2002, ch 57, §6; SL 2006, ch 42, §6; SL 2008, ch 59, §6; SL 2012, ch 65, §6, eff. Mar. 20, 2012; SL 2013, ch 47, §6, eff. Mar. 6, 2013; SL 2014, ch 56, §6, eff. Mar. 26, 2014; SL 2016, ch 60, §6, eff. Feb. 25, 2016; SL 2018, ch 62, §6, eff. Feb. 8, 2018; SL 2019, ch 63, §6, eff. Mar. 27, 2019; SL 2020, ch 33, §6, eff. Mar. 16, 2020; SL 2021, ch 48, §6, eff. Mar. 25, 2021; SL 2022, ch 31, §7, eff. Mar. 18, 2022; SL 2023, ch 31, §6, eff. Feb. 9, 2023.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45A - Retail Sales And Service Tax Refunds › Section 10-45A-6 - Refund amounts for multiple-member households.

10-45A-6. Refund amounts for multiple-member households.
The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person shall be determined as follows:
(1)If household income is thirteen thousand eight hundred forty-one dollars or less, the sum of five hundred eighty-one dollars;
(2)If household income is thirteen thousand eight hundred forty-two dollars and not more than twenty thousand one hundred forty-one dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between twenty thousand one hundred forty-one dollars and total household income; and
(3)If household income is more than twenty thousand one hundred forty-one dollars, no refund.
Source: SL 1974, ch 89, §3 (2); SL 1978, ch 79, §2; SL 1988, ch 96, §4; SL 1989, ch 93, §4; SL 1990, ch 81, §4; SL 2000, ch 53, §4; SL 2002, ch 57, §7; SL 2006, ch 42, §7; SL 2008, ch 59, §7; SL 2012, ch 65, §7, eff. Mar. 20, 2012; SL 2013, ch 47, §7, eff. Mar. 6, 2013; SL 2014, ch 56, §7, eff. Mar. 26, 2014; SL 2016, ch 60, §7, eff. Feb. 25, 2016; SL 2018, ch 62, §7, eff. Feb. 8, 2018; SL 2019, ch 63, §7, eff. Mar. 27, 2019; SL 2020, ch 33, §7, eff. Mar. 16, 2020; SL 2021, ch 48, §7, eff. Mar. 25, 2021; SL 2022, ch 31, §8, eff. Mar. 18, 2022; SL 2023, ch 31, §7, eff. Feb. 9, 2023.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45A - Retail Sales And Service Tax Refunds › Section 10-45A-7 - Secretary to prepare table.

10-45A-7. Secretary to prepare table.
The secretary of revenue shall prepare a table under which claims shall be determined. The amount of the claim as shown in the table for each bracket shall be computed only to the nearest dollar.
Source:
SL 1974, ch 89, §3 (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 45A - Retail Sales And Service Tax Refunds › Section 10-45A-8 - Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.

10-45A-8. Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.
Claims for refund under §10-45A-2 shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application and shall forward the same to the Department of Revenue. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim.
Source:
SL 1974, ch 89, §4; SL 1980, ch 81, §5; SL 1995, ch 62, §5; 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 45A - Retail Sales And Service Tax Refunds › Section 10-45A-9 - Claim computed by department at election of claimant.

10-45A-9. Claim computed by department at election of claimant.
The claimant, at his election, shall not be required to record on his claim the amount claimed by him. The claim allowable to persons making the election shall be computed by the department.
Source:
SL 1974, ch 89, §3 (4).
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45A - Retail Sales And Service Tax Refunds › Section 10-45A-10 - Documentary evidence with claim.

10-45A-10. Documentary evidence with claim.
Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim.
Source:
SL 1974, ch 89, §7; 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 45A - Retail Sales And Service Tax Refunds › Section 10-45A-11 - Secretary to determine disability claims.

10-45A-11. Secretary to determine disability claims.
The secretary of the Department of Revenue shall make the final determination as to whether a claimant seeking refund pursuant to subdivision 10-45A-1(2) is qualified thereunder.
Source:
SL 1974, ch 89, §8; 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 45A - Retail Sales And Service Tax Refunds › Section 10-45A-12 - Death of claimant--Disposition of claim.

10-45A-12. Death of claimant--Disposition of claim.
If a claimant dies after having filed a timely claim, the amount thereof shall be disbursed to another member of the household as determined by the secretary of revenue. If the claimant was the only member of his household, the claim may be paid to his personal representative, but if neither is appointed and qualified within two years of the filing of the claim, the amount of the claim shall escheat to the state.
Source:
SL 1974, ch 89, §5; 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 45A - Retail Sales And Service Tax Refunds › Section 10-45A-13 - Proration of funds insufficient to pay all claims.

10-45A-13. Proration of funds insufficient to pay all claims.
In the event that funds appropriated are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claimants as have timely filed.
Source:
SL 1974, ch 89, §3 (5).
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45A - Retail Sales And Service Tax Refunds › Section 10-45A-14 - Denial of claim--Hearing before secretary of revenue--Appeals.

10-45A-14. Denial of claim--Hearing before secretary of revenue--Appeals.
Any person aggrieved by the denial in whole or in part of relief claimed under this chapter, may within thirty days after receiving notice of such denial by the secretary of the Department of Revenue, demand and shall be entitled to a hearing, upon notice, before the secretary on the question. The procedures therein shall be conducted and appeals allowed and perfected pursuant to chapter 1-26.
Source:
SL 1974, ch 89, §10; SL 1984, ch 12, §69; 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 45A - Retail Sales And Service Tax Refunds › Section 10-45A-15 - Fraudulent claims--Recovery of excess payment--Filing as petty offense.

10-45A-15. Fraudulent claims--Recovery of excess payment--Filing as petty offense.
If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the department may initiate appropriate legal actions to recover the amount paid. Fraudulently filing an excessive claim is a petty offense.
Source:
SL 1974, ch 89, §9; SL 1982, ch 86, §38.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45A - Retail Sales And Service Tax Refunds › Section 10-45A-16 - Promulgation of rules.

10-45A-16. Promulgation of rules.
The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:
(1)The procedure for filing a refund claim;
(2)The requirements necessary to qualify for a refund; and
(3)The definition of income.
Source:
SL 1974, ch 89, §11; SL 1987, ch 82, §27; 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 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-1 - Definitions.

10-45C-1. Definitions.
As used in this chapter:
(a)"Agreement," means the Streamlined Sales and Use Tax Agreement;
(b)"Certified automated system," means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;
(c)"Certified service provider," means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;
(d)"Person," means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;
(e)"Sales tax," means the tax levied under chapter 10-45;
(f)"Seller," means any person making sales, leases, or rentals of personal property or services;
(g)"State," means any state of the United States and the District of Columbia;
(h)"Use tax," means the tax levied under chapter 10-46.
Source:
SL 2002, ch 64, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-2 - Legislative findings.

10-45C-2. Legislative findings.
The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
Source:
SL 2002, ch 64, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-3 - Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives.

10-45C-3. Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives.
The Department of Revenue is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the Department of Revenue is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
The Department of Revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this chapter include, but are not limited to, the adoption of rules pursuant to chapter 1-26 consistent with the Department of Revenue's rule-making authority in §§10-45-47.1 and 10-46-35.1 and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
The secretary of revenue or the secretary's designee and three legislators are authorized to represent this state before the other states that are signatories to the agreement. The Executive Board of the Legislative Research Council shall appoint the legislators to represent this state.
Source: SL 2002, ch 64, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2023, ch 33, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-4 - Relationship to state law.

10-45C-4. Relationship to state law.
No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
Source:
SL 2002, ch 64, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-6 - Cooperating sovereigns.

10-45C-6. Cooperating sovereigns.
The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
Source:
SL 2002, ch 64, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-7 - Seller and third party liability.

10-45C-7. Seller and third party liability.
A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section.
A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.
A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.
A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
Source:
SL 2002, ch 64, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-9 - Seller registering to collect sales and use tax not liable for uncollected tax--Exception.

10-45C-9. Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
No seller who registers to pay or to collect and remit applicable South Dakota sales or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable for any uncollected or unpaid sales or use tax, penalty or interest, unless the seller was registered in this state during the twelve-month period preceding the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement. For any seller who is not obligated to collect and remit the tax imposed under chapters 10-45, 10-46, or 10-52, the amnesty period provided by this section ends twelve months after the date the Streamlined Sales Tax Governing Board has determined that adequate certified service providers and certified automated systems are available.
Source:
SL 2005, ch 81, §1; SL 2006, ch 54, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-10 - Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.

10-45C-10. Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.
The provisions of §10-45C-9 preclude assessment for any uncollected or unpaid sales or use tax, penalty, or interest for sales made during the period the seller was not registered in the state, if registration occurs within twelve months of the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement.
Source:
SL 2005, ch 81, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-11 - Provisions not applicable to matters relating to unresolved audits or paid taxes.

10-45C-11. Provisions not applicable to matters relating to unresolved audits or paid taxes.
The provisions of §10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provisions of §10-45C-9 do not apply to any sales or use taxes already paid or remitted to the state or to taxes collected by the seller.
Source:
SL 2005, ch 81, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-12 - Effectiveness of provisions of §10-45C-9--Requirements--Tolling of statute of limitations.

10-45C-12. Effectiveness of provisions of §10-45C-9--Requirements--Tolling of statute of limitations.
Absent the seller's fraud or intentional misrepresentation of a material fact, the provisions of §10-45C-9 are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months from the date of the seller's original registration. The state's statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period.
Source:
SL 2005, ch 81, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45C - Uniform Sales And Use Tax Administration Act › Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller.

10-45C-13. Provisions applicable to taxes due from seller in capacity as seller.
The provisions of §10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.
Source:
SL 2005, ch 81, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-2 - Tax on gross receipts of certain visitor-related businesses.

10-45D-2. Tax on gross receipts of certain visitor-related businesses.
There is hereby imposed a tax of one and one-half percent on the gross receipts from any lodging establishment, campground, motor vehicle rental, visitor attraction, recreational equipment rental, recreational service, spectator event, and visitor-intensive business. The tax imposed by this section on the gross receipts of any visitor-intensive business shall apply to the gross receipts received by such business during the months of June, July, August, and September. The tax imposed by this section is in addition to any other tax imposed by chapters 10-45 and 10-46. Tangible personal property, any product transferred electronically, services, and admissions are subject to the tax imposed by this section only if subject to tax by chapters 10-45 and 10-46.
Source:
SL 2002, ch 63, §2; SL 2008, ch 51, §63; SL 2009, ch 54, §1; SL 2009, ch 54, §2, eff. July 1, 2013; SL 2013, ch 58, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-2.1 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

10-45D-2.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45, 10-52, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Source:
SL 2013, ch 56, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45D - Gross Receipts Tax On Visitor Related Businesses › Section 10-45D-3 - Tax revenue to be deposited in tourism promotion fund.

10-45D-3. Tax revenue to be deposited in tourism promotion fund.
The revenue from the tax imposed by §10-45D-2 shall be deposited in the tourism promotion fund created in §1-52-17.
Source:
SL 2002, ch 63, §3.