reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-16.1 - Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.

10-45-16.1. Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of pesticides, as defined in §38-20A-1, to be used exclusively by the purchaser for agricultural purposes. Any product or substance to be used in conjunction with the application or use of pesticides for agricultural purposes is also exempt. The products or substances include adjuvants, surfactants, ammonium sulfate, inoculants, drift retardants, water conditioners, seed treatments, foam markers, and foam dyes. Equipment, other than farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes for the application of pesticides and related products and substances is not exempt. The tax imposed by this chapter on endoparasiticides and ectoparasiticides shall be used for veterinary student tuition grants, for South Dakota residents in the South Dakota State University veterinary program, South Dakota State University veterinary program operations, and the operations and activities conducted by the State Animal Disease Research and Diagnostic Laboratory established in §13-58-13. The amount of funding initially dedicated to establish the tuition grants and South Dakota State University veterinary program operations shall be based upon the difference between in-state and out-of-state tuition for veterinary student grants designated for South Dakota students at the Iowa State University veterinary program in fiscal year 2020, of which at least seventy-five percent shall be used to fund tuition grants for South Dakota residents in the program. The portion designated for tuition grants shall be adjusted annually based on the difference between the prior year and current year tuition rate for veterinary program at the University of Minnesota, or other future accredited institution of higher education collaborating with South Dakota State University veterinary program for final degree completion. An additional amount of two hundred fifty thousand dollars shall be used to support the operations of the laboratory. The funding shall be budgeted and expended through the general appropriations act pursuant to chapter 4-7.
Source:
SL 1971, ch 78; SL 1989, ch 107, §1; SL 1993, ch 48, §13; SL 1995, ch 69; SL 2005, ch 73, §1; SL 2006, ch 58, §21, eff. Mar. 2, 2006; SL 2018, ch 64, §1; SL 2019, ch 88, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-16.2 - Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.

10-45-16.2. Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.
There are specifically exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides, as defined in §38-20A-1, for agricultural purposes, if sales tax or use tax was paid upon the original purchase of the device.
Source:
SL 1986, ch 103; SL 2006, ch 48, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-16.3 - Exemption of gross receipts from rental of agricultural devices owned by conservation district.

10-45-16.3. Exemption of gross receipts from rental of agricultural devices owned by conservation district.
There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, gross receipts from the rental of devices used primarily for agricultural purposes if such devices are owned by a conservation district organized pursuant to chapter 38-8.
Source:
SL 1988, ch 118.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-18 - Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.

10-45-18. Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.
No gross receipts from sales of livestock or live poultry, ostriches, emus, or rheas, if such sales are a part of a series of transactions incident to producing a finished product intended to be offered for an ultimate retail sale, are taxable under this chapter, except that an ultimate retail sale interrupting the series of transactions with an intended final use or consumption is taxable.
Source:
SL 1951, ch 461; SDC Supp 1960, §57.3202-1; SL 1992, ch 94, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-18.1 - Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.

10-45-18.1. Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts from the sale of live gamebirds sold by the producer to nonprofit organizations which release such birds or to commercial hunting operators who charge fees to hunt such birds.
Source:
SL 1989, ch 108, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-18.2 - Exemption of gross receipts from sales of certain animals.

10-45-18.2. Exemption of gross receipts from sales of certain animals.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of live cattle, buffalo, sheep, goats, swine, poultry, ostriches, emus, rheas, and domesticated fur-bearing animals defined in chapter 40-35, used or to be used as breeding or production stock, and horses and other animals within the family equidae. The term, poultry, does not include any fowl other than domestic fowl kept and raised for the market or the production of eggs for human consumption.
Source:
SL 1989, ch 113, §1; SL 1992, ch 94, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-18.3 - Exemption of gross receipts from sale of feed and bedding for certain animals.

10-45-18.3. Exemption of gross receipts from sale of feed and bedding for certain animals.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of feed and bedding for cattle, buffalo, sheep, goats, swine, pheasants, partridges, quail, poultry, ostriches, emus, rheas, and domesticated fur-bearing animals defined in chapter 40-35, if such feed or bedding is used by farmers or ranchers who are regularly engaged in the business of raising and feeding such animals, or producing milk for sale for human consumption, and horses and other animals within the family equidae. The term, poultry, does not include any fowl other than domestic fowl kept and raised for the market or the production of eggs for human consumption. The term, bedding, only includes straw, corn stover, and bean straw.
Source:
SL 1989, ch 113, §2; SL 1992, ch 94, §3; SL 2006, ch 49, §1; SL 2012, ch 70, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-18.4 - Exemption for sale of certain live nondomestic animals.

10-45-18.4. Exemption for sale of certain live nondomestic animals.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of any live nondomestic animal regulated by the Animal Industry Board pursuant to §40-3-26, if the animal is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals.
Source:
SL 1993, ch 311, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-18.5 - Exemption for sale of feed for certain nondomestic animals.

10-45-18.5. Exemption for sale of feed for certain nondomestic animals.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of feed for any nondomestic animal regulated by the Animal Industry Board pursuant to §40-3-26, if the feed is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals.
Source:
SL 1993, ch 311, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-18.6 - Exemption for sale of swine or cattle semen.

10-45-18.6. Exemption for sale of swine or cattle semen.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of swine semen and cattle semen to be used for agricultural purposes.
Source:
SL 2006, ch 50, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-19 - Exemption of fuel used for agricultural or railroad purposes.

10-45-19. Exemption of fuel used for agricultural or railroad purposes.
Motor fuel, including kerosene, tractor fuel, liquefied petroleum gas, natural and artificial gas, diesel fuels, and distillate, when used for agricultural or railroad purposes, is exempt from the tax imposed by this chapter.
For the purposes of this section, agricultural purposes does not include the lighting or heating of any farm residence.
For the purposes of this section, railroad purposes includes only locomotives or track motor cars being operated on railroad tracks in road service in this state.
Source:
SL 1945, ch 342, §1; SL 1951, ch 457, §§1, 2; SL 1959, ch 439; SDC Supp 1960, §57.3202-2; SL 1974, ch 102; SL 1985, ch 89, §1; SL 1994, ch 96, §2; SL 2012, ch 67, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-19.1 - Power charges for irrigation pumps exempt.

10-45-19.1. Power charges for irrigation pumps exempt.
There are hereby specifically exempted from the provisions of this chapter and from the amount of tax imposed by it, gross receipts from the sale of electricity used to power irrigation pumps and the gross receipts from the horsepower charge on electric motors powering irrigation pumps whenever the purchaser has made the purchase exclusively for agricultural purposes.
Source:
SL 1979, ch 85, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-19.3 - Exemption of bulk water for domestic use.

10-45-19.3. Exemption of bulk water for domestic use.
There are specifically exempted from the provisions of this chapter and from the computation of tax imposed by it, the gross receipts from the sales of bulk water which are delivered for domestic use.
Source:
SL 1983, ch 91, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-20 - Exemptions applied to taxable services.

10-45-20. Exemptions applied to taxable services.
The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§10-45-4 and 10-45-5.
Source:
SL 1965, ch 296, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-20.1 - Exemption of payments between members of controlled group--Exception.

10-45-20.1. Exemption of payments between members of controlled group--Exception.
Payments made by one member of the controlled group to another member of a controlled group which represent an allocation, reimbursement, or charge for services provided by or rendered by the members of the controlled group are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it. The exemption provided in this section does not apply to the lease of tangible personal property or any product transferred electronically unless the sales or use tax has been paid on the property by the lessor.
Source:
SL 1983, ch 93, §1; SL 1989, ch 109, §1; SL 2004, ch 95, §1; SL 2008, ch 51, §21.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-20.2 - Exemption of payments between members of controlled group--Reimbursement for third-party services to group.

10-45-20.2. Exemption of payments between members of controlled group--Reimbursement for third-party services to group.
Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third-party services rendered to the controlled group and upon which a sales or use tax has been paid may not be considered as gross receipts under this chapter.
Source:
SL 1983, ch 93, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-20.3 - Controlled group defined.

10-45-20.3.Controlled group defined.
For the purposes of this chapter, a controlled group consists of any corporations or other entities eligible to file a consolidated federal income tax return under the Internal Revenue Code as in effect on January 1, 2002, or entitled to only a single surtax exemption for federal corporate income tax purposes under the Internal Revenue Code as in effect on January 1, 2002, and includes a controlled group of corporations as defined at 26 U.S. C. §1563 as in effect on January 1, 2002. A controlled group also consists of any subchapter S corporation, limited liability company, limited liability partnership, general partnership, or limited partnership with at least eighty percent common ownership as if the entity was converted to or taxed as a subchapter C corporation under the Internal Revenue Code as in effect on January 1, 2002.
Source: SL 1983, ch 93, §3; SL 1989, ch 109, §2; SL 2002, ch 62, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-20.5 - Exemption of gross receipts from sale of services rendered--Exception.

10-45-20.5. Exemption of gross receipts from sale of services rendered--Exception.
There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of services rendered by a related corporation as defined in subdivision 10-43-1(11) for use by a financial institution as defined in subdivision 10-43-1(4) or on any service rendered by a financial institution as defined in subdivision 10-43-1(4) for use by a related corporation as defined in subdivision 10-43-1(11). For the purposes of this section, the term, related corporation, includes a corporation which together with the financial institution is part of a controlled group of corporations as defined in 26 U.S.C. §1563 as in effect on January 1, 1989, except that the eighty percent ownership requirements set forth in 26 U.S.C. §1563(a)(2)(A) for a brother-sister controlled group are reduced to fifty-one percent. The exemption provided in this section does not apply to the lease of tangible personal property or any product transferred electronically unless the sales or use tax has been paid on the property by the lessor.
Source:
SL 1986, ch 101; SL 1989, ch 110, §1; SL 2004, ch 95, §2; SL 2008, ch 51, §22.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-20.6 - Exemption of gross receipts from sale of certain replacement parts.

10-45-20.6. Exemption of gross receipts from sale of certain replacement parts.
There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale.
Source:
SL 1989, ch 111, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-21 - Tax additional to other occupation and privilege taxes.

10-45-21. Tax additional to other occupation and privilege taxes.
The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter.
Source:
SL 1935, ch 205, §44; SDC 1939, §57.3102.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-22 - Addition of tax to price of product or service.

10-45-22. Addition of tax to price of product or service.
Retailers may add the tax imposed by this chapter to the price of their product or service as provided by law. If no provision is made, the average equivalent of the tax may be added. Any person or retailer subject to taxation under this chapter may add the tax under this chapter, or the average equivalent thereof, to his price or charge.
Source:
SL 1935, ch 205, §34; SL 1937, ch 252, §1; SDC 1939, §§57.3304, 57.3305; SL 1965, ch 296, §4; SL 1967, ch 329, §3; SL 1982, ch 86, §34; SL 1983, ch 90, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-23 - Schedule for collection of tax from consumer.

10-45-23. Schedule for collection of tax from consumer.
The schedules for collection of the tax imposed by this chapter and chapter 10-52 shall be established in rule by the secretary of revenue pursuant to chapter 1-26. The schedules established by rule shall spread the tax proportionately on fractions of dollars.
Source:
SL 1965, ch 288, §2; SL 1969, ch 267, §2; SL 1970, ch 168, §3; SL 1973, ch 62, §1; SL 1978, ch 72, §38; SL 1979, ch 84, §§2, 4; SL 1980, ch 325, §20; SL 1987, ch 98, §12; 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 10-45-24 - Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.

10-45-24. Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.
Each retailer or person engaging in a business in this state whose receipts are subject to sales tax shall file with the Department of Revenue, an application for a permit. Each application shall be made on a form prescribed by the secretary of revenue and shall require the name under which the applicant transacts or intends to transact business, the location of each business, and other information as the secretary of revenue may require. The applicant shall have a permit for each place of business, unless the secretary of revenue grants a request for a statewide permit. A statewide permit may be granted if the applicant demonstrates the ability to comply with the filing, auditing, and record-keeping requirements specified in rules promulgated pursuant to §10-45-47.1 for each location specified in the application.
Any seller registering under the agreement as defined in §10-45C-1 shall be registered in this state, provided this state has entered into the agreement as provided in §10-45C-3. Any seller who is registered under such agreement may cancel its registration at any time, but is liable for remitting any sales tax previously collected.
Source:
SDC 1939, §57.3301; SL 1967, ch 329, §1; SL 1972, ch 66, §1; SL 2000, ch 61, §1; SL 2002, ch 64, §23; SL 2003, ch 61, §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 45 - Retail Sales And Service Tax › Section 10-45-25 - Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.

10-45-25. Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.
The secretary of revenue shall grant and issue to each applicant a permit for each place of business within the state, unless a statewide permit is granted. If a statewide permit is granted, the secretary of revenue shall issue a copy of the statewide permit for each place of business within the state. A permit is not assignable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The permit shall at all times be conspicuously displayed at the place for which issued. Each permit is valid and effective without further payment of fees until canceled or revoked.
Source:
SDC 1939, §57.3301; SL 1967, ch 329, §1; SL 1972, ch 66, §2; SL 2000, ch 61, §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 10-45-26 - Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.

10-45-26. Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
The secretary of revenue may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a bond to the state, or other adequate security, as security for payment of any sales tax that may become due, or require a bond or security as a condition precedent to remaining in business as a retailer.
Source:
SDC 1939, §57.3301; SL 1967, ch 329, §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 10-45-27.2 - Collection allowance credit for collecting sales tax.

10-45-27.2. Collection allowance credit for collecting sales tax.
Any person required to file a return and remit the tax imposed by chapter 10-45, who holds a license issued pursuant to chapter 10-45, who timely files the return due, and who timely remits the tax due, is allowed, as compensation for the expense of collecting and paying the tax, a credit equal to one and one-half percent of the gross amount of the tax due. However, the credit may not exceed seventy dollars per return period.
If a person is required to file a return and to remit tax more than once within a thirty day period, the collection allowance credit may not exceed seventy dollars for all returns filed and all remittances made within the thirty day period.
The collection allowance credit authorized by this section only applies to taxes reported on the sales and use tax return, including the taxes imposed by chapters 10-45, 10-45D, 10-46, 10-46E, 10-52, 10-52A, 10-58, and 10-33A, and §§32-5B-20 and 10-62-2.
The collection allowance credit authorized by this section shall be granted for any return to be filed and for any tax to be remitted after January 1, 2014.
The collection allowance credit authorized by this section shall only be granted to a person who timely files the return due by electronic means and who timely remits the tax due by electronic means.
For any tax collected by the department on behalf of another entity, upon which the collection allowance credit is calculated, the entities shall negotiate in good faith to share in the payment of the collection allowance credit. The department may implement such allocation of collection allowance credit directly or through the adjustment of any administrative fee charged pursuant to §10-59-52.
No person that has selected a certified service provider as its agent as set forth in §10-45C-1 is entitled to the collection allowance credit authorized by this section if the certified service provider receives a monetary allowance as provided by the Streamlined Sales and Use Tax Agreement authorized by chapter 10-45C for performing the retailer's sales and use tax functions in this state.
No collection allowance credit authorized by this section may be granted to any person who has outstanding tax returns due to the department or who has outstanding tax remittances due to the department.
Source:
SL 2006, ch 51, §1; SL 2013, ch 57, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-27.3 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-45-27.3. 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. However, the secretary may grant an extension for remitting the tax to a qualified business as provided in §§10-45-99 to 10-45-107, inclusive, for six months.
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, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-29 - Deduction allowed for sales refunds.

10-45-29. Deduction allowed for sales refunds.
Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax.
Source:
SDC 1939, §57.3310 as amended by SL 1967, ch 329, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-29.1 - Deduction allowed attorneys and accountants for amounts spent on behalf of clients.

10-45-29.1. Deduction allowed attorneys and accountants for amounts spent on behalf of clients.
In determining the amount of tax due under this chapter, a person licensed pursuant to chapter 16-16 and a person licensed pursuant to chapter 36-20B may deduct from gross receipts amounts which represent charges to clients for tangible personal property, any product transferred electronically, or services purchased by the attorney or accountant on behalf of a client. However, the sale of the property or service to the attorney or accountant 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 separately billed as a reimbursable expense by the attorney or accountant.
Source:
SL 1983, ch 94; SL 1984, ch 254, §§1-31; SL 2008, ch 51, §23; SL 2010, ch 57, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-30.1 - Cash basis reporting and payment.

10-45-30.1. Cash basis reporting and payment.
Notwithstanding other provisions of this chapter, the secretary of revenue shall allow retailers to report and pay sales tax measured by gross receipts upon a cash basis if:
(1)The retailer has not changed his basis in the previous calendar year;
(2)The retailer's records are kept in a manner which may be audited to determine whether sales tax is paid upon all taxable sales;
(3)The retailer has made a written request to the secretary for authority to pay tax on the cash basis; and
(4)Authority to pay tax on the cash basis applies only to sales made after the authority is granted.
Source:
SL 1983, ch 85, §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 10-45-30.2 - Accrual basis reporting and payment.

10-45-30.2. Accrual basis reporting and payment.
If the secretary of revenue has granted a retailer the authority to report and pay sales tax on the cash basis and a retailer requests in writing for the authority to report and pay sales tax upon the accrual basis, the secretary may grant such authority if assessment and collection of taxes are not jeopardized.
Source:
SL 1983, ch 85, §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 10-45-31 - Receipts not issued for taxes remitted.

10-45-31. Receipts not issued for taxes remitted.
The secretary of revenue shall not be required to issue receipts for sales tax remitted to the Department of Revenue.
Source:
SL 1951, ch 463, §1; SDC Supp 1960, §57.3302-1; SDC Supp 1960, §57.3302 as added by SL 1967, ch 329, §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 10-45-35 - Appeals from decisions of secretary.

10-45-35. Appeals from decisions of secretary.
Appeals from decisions of the secretary of revenue in contested cases may be taken in accordance with chapter 1-26.
Source:
SL 1967, ch 329, §16; SL 1982, ch 115, §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 10-45-37 - Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.

10-45-37. Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
If the secretary of revenue believes that the assessment or collection of taxes will be jeopardized by delay, he may immediately make an assessment of the estimated tax and penalty, and demand payment thereof from the taxpayer. If such payment is not made, a lien may be filed and a distress warrant issued. The secretary of revenue shall be permitted to accept a bond from the taxpayer to satisfy collection until the amount of tax legally due shall be determined and paid.
Source:
SL 1967, ch 329, §11; 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 10-45-42 - Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.

10-45-42. Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.
When the sheriff is unable to find property of the taxpayer which may be seized and sold, he shall, within thirty days after receipt of the warrant, endorse upon the case of the warrant the word "uncollectible" and return the warrant to the county treasurer. Failure or refusal of the county treasurer to issue a distress warrant when requested to do so, or of the sheriff to attempt to execute the same, shall make the officer failing to perform his duty personally liable for the delinquent tax, and said tax may be recovered in an action brought against him and his sureties by the secretary of revenue.
Source:
SL 1967, ch 329, §14; 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 10-45-47.1 - Promulgation of rules.

10-45-47.1. 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 1987, ch 82, §23; SL 1995, ch 53, §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 10-45-48.1 - Violation of chapter as criminal offense--Classification.

10-45-48.1. Violation of chapter as criminal offense--Classification.
Any person who:
(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;
(2)Fails to pay tax due under this chapter 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 §10-45-45 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 this chapter within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;
(5)Engages in business as a retailer under this chapter without obtaining a sales tax license is guilty of a Class 1 misdemeanor;
(6)Engages in business as a retailer under this chapter after the person's sales tax license has been revoked by the secretary of revenue is guilty of a Class 6 felony;
(7)Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor;
(8)Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony; or
(9)Engages in business as a retailer under this chapter without obtaining a sales tax license after having been notified in writing by the secretary of revenue that the person is a retailer subject to the provisions of the sales and use tax laws is guilty of a Class 6 felony. It is not a violation of this subdivision if the person engaging in business as a retailer files an application for a sales tax license and meets all lawful prerequisites for obtaining such license within three days from receipt of written notice from the secretary.
For purposes of this section, the term, person, includes corporate officers, member-managers or managers of limited liability companies, or partners that control, supervise, or are charged with the responsibility of filing tax returns or remitting tax payments pursuant to §10-45-55.
Source:
SL 1984, ch 86, §1; SL 1985, ch 91; SL 1987, ch 82, §26; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 96, §1; SL 2009, ch 49, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-52 - Tax proceeds credited to general fund.

10-45-52. Tax proceeds credited to general fund.
All taxes and license fees collected by the secretary of revenue pursuant to this chapter, shall immediately be turned over to the state treasurer and credited to the state general fund, except as otherwise provided.
Source:
SDC 1939, §57.3103; SL 1939, ch 267; SL 2001, ch 56, §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 45 - Retail Sales And Service Tax › Section 10-45-55 - Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.

10-45-55. Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corporate officers, member-managers or managers of limited liability companies, or partners of partnerships that control, supervise, or are charged with the responsibility of filing the returns or remitting tax payments shall be personally liable for the failure. The dissolution of a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership does not discharge an officer, member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership to file a return or remit the tax due. The sum due for such a liability may be assessed and collected as provided by law.
If the corporate officers, limited liability company member-managers or managers, or partners elect not to be personally liable for the failure to file the required returns or to pay the tax due, the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership shall provide the Department of Revenue with a surety bond or certificate of deposit as security for payment of any tax that may become due. The bond or certificate of deposit provided for in this section shall be in an amount equal to the estimated annual gross receipts multiplied by the applicable sales or excise tax rate. This section does not apply to elected or appointed officials of a municipality if bonded pursuant to §§9-14-6 and 9-14-6.1.
Source:
SL 1981, ch 105; SL 1982, ch 120, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2009, ch 49, §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 10-45-58 - Materials used by floor laying as purchases for resale.

10-45-58. Materials used by floor laying as purchases 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, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-61 - Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.

10-45-61. Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
A seller, who possesses an exemption certificate from a purchaser of tangible personal property, any product transferred electronically, or services that indicates the items or services being purchased are exempt, may rely on the exemption certificate and not charge sales tax to the provider of the exemption certificate until the provider of the exemption certificate gives notice that the items or services being purchased are no longer exempt by filing a new exemption certificate with the seller.
The exemption certificate shall be signed by the purchaser. The exemption certificate shall provide the purchaser's name, address, and valid state tax license number, if applicable. However, any person filing an electronic exemption certificate is not required to sign the exemption certificate.
The purchaser claiming the protection of an exemption certificate is responsible for assuring that the goods and services delivered thereafter are of a type covered by the exemption certificate. A seller of property, any product transferred electronically, or services which are generally described under the exemption certificate is not responsible for the collection of the tax unless otherwise directed by the purchaser.
If the purchaser later determines there is any tax due and owing, the purchaser shall remit the tax owed by the purchaser to the state. If the purchaser makes an exempt purchase and later determines that the goods or services purchased are not exempt, the purchaser shall report the transaction and pay the use tax on the next filing of the purchaser's return.
Any purchaser who knowingly files an exemption certificate with a retailer in order to purchase tangible personal property, any product transferred electronically, or services with the intent to evade payment of the tax, and fails to timely report the same with the department is guilty of a Class 1 misdemeanor. The secretary of revenue may assess a penalty of up to fifty percent of the tax owed, in addition to the tax owed. No interest may be charged on the penalty.
The seller shall retain the exemption certificate for a period of three years from the date it is filed by the purchaser and provide the exemption certificate to the department upon request.
The secretary may promulgate rules pursuant to chapter 1-26 to adopt forms for exemption certificates.
Source: SL 1993, ch 99; SL 2002, ch 64, §26; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §24; SL 2010, ch 58, §1; SL 2011, ch 1 (Ex. Ord.
11-1
), §161, eff. Apr. 12, 2011; SL 2021, ch 49, § 10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-61.1 - Exemption certificate--Timing--Alternative Information.

10-45-61.1. Exemption certificate--Timing--Alternative Information.
Notwithstanding the provisions of §§10-45-61, 10-59-3, and 10-59-7, if the seller has not obtained an exemption certificate or all relevant data elements for an exemption certificate, the seller may, within one hundred twenty days subsequent to a request for substantiation by the Department of Revenue, do either of the following:
(1)Obtain a fully completed exemption certificate from the purchaser, taken in good faith which means that the seller obtained a certificate that claims an exemption that:
(a)Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced;
(b)May be applicable to the item being purchased; and
(c)Is reasonable for the purchaser's type of business; or
(2)Obtain other information establishing that the transaction was not subject to the tax.
Any exemption certificate presented after one hundred twenty days need not be considered by the department.
Source:
SL 2007, ch 59, §1; SL 2020, ch 35, § 1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-62 - Exemption of large boats subject to excise tax.

10-45-62. Exemption of large boats subject to excise tax.
Any large boat as defined by §32-3A-2 is hereby exempted from sales tax if subject to the tax imposed by §32-3A-50.
Source:
SL 1993, ch 102, §14; SL 2001, ch 56, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-64 - Exemption of gaming proceeds.

10-45-64. Exemption of gaming proceeds.
There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B.
Source:
SL 1994, ch 331, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-67 - Exemption of natural gas transportation services by pipeline.

10-45-67. Exemption of natural gas transportation services by pipeline.
The provision of natural gas transportation services by a pipeline is exempted from the provisions of this chapter and from the computation of the tax imposed by this chapter.
Source:
SL 1994, ch 99, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-68 - Exemption for the sale of credit card processing services.

10-45-68. Exemption for the sale of credit card processing services.
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of credit card processing services to retailers.
Source:
SL 1994, ch 100, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-71 - Passenger transportation gross receipts tax imposed--Transportation to be within state.

10-45-71. Passenger transportation gross receipts tax imposed--Transportation to be within state.
There is imposed a tax of four and two-tenths percent on the gross receipts from the transportation of passengers. The tax imposed by this section applies to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.
Source:
SL 1996, ch 83, §3; SL 2016, ch 65, §8, eff. June 1, 2016; SL 2023, ch 32, §8.
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10-45-71. Passenger transportation gross receipts tax imposed--Transportation to be within state.
There is imposed a tax of four and one-half percent on the gross receipts from the transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.
Source:
SL 1996, ch 83, §3; SL 2016, ch 65, §8, eff. June 1, 2016; SL 2023, ch 32, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 45 - Retail Sales And Service Tax › Section 10-45-72 - Inapplicability of tax.

10-45-72. Inapplicability of tax.
The tax imposed by §10-45-71 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution.
Source:
SL 1996, ch 83, §5; SL 2004, ch 94, §3.