reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-24.2 - Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.

10-59-24.2. Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.
In connection with a purchaser's written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to §10-59-24.1, a seller is presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state or the Streamlined Sales Tax Governing Board; and has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
Source:
SL 2005, ch 85, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-25 - Application of subsequent sections.

10-59-25. Application of subsequent sections.
The provisions of §§10-59-26 to 10-59-33, inclusive, apply to those taxes enumerated in §10-59-1.
Source:
SL 1990, ch 100, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-26 - Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.

10-59-26. Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.
Any taxpayer against whom additional tax has been assessed may appeal before an impartial hearing examiner. Written notification of the appeal rights shall be given by the secretary and shall accompany each certificate of assessment. The notice shall set forth the time period within which the taxpayer may file an appeal. In hearings conducted pursuant to §10-59-9, the impartial hearing examiner may not be an employee of the Department of Revenue.
Source:
SL 1990, ch 100, §2; SL 1992, ch 102, §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 59 - Uniform Administration Of Certain State Taxes › Section 10-59-27 - Reliance on written advice--Inconsistent position by department.

10-59-27. Reliance on written advice--Inconsistent position by department.
Any taxpayer who has received written advice from the Department of Revenue concerning the taxability of transactions shall be allowed to rely on such advice when filing tax returns. However, the taxpayer shall maintain a copy of the advice in the taxpayer's business records. The department may not maintain a position against a taxpayer which is inconsistent with a prior written opinion issued to the same taxpayer unless rescinded by the department, by a change in statutory law or reported case law, by a change in federal interpretation in cases if the department's written advice was predicated upon a federal interpretation or by a change in material facts or circumstances relating to the taxpayer. For the purposes of this section, written advice includes municipal boundary information, and zip codes and addresses located within municipalities provided by the department.
Source:
SL 1990, ch 100, §3; SL 2002, ch 64, §31; 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 59 - Uniform Administration Of Certain State Taxes › Section 10-59-28 - Reduction or abatement of penalty or interest.

10-59-28. Reduction or abatement of penalty or interest.
Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability.
Source:
SL 1990, ch 100, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-29 - Evaluation of employees or imposition of quotas from revenue amount prohibited.

10-59-29. Evaluation of employees or imposition of quotas from revenue amount prohibited.
The amount of revenue collected or assessed by the department may not be used:
(1)To evaluate individual officers or employees; or
(2)To impose or suggest production quotas or goals.
Source:
SL 1990, ch 100, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-30 - Release of tax lien--Erroneous liens--Costs.

10-59-30. Release of tax lien--Erroneous liens--Costs.
The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs associated with the release of such erroneous liens.
Source:
SL 1990, ch 100, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-31 - Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.

10-59-31. Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.
The secretary may reduce or abate the taxes, interest, and penalty relating to certain transactions in cases where the taxpayer can show that there is bona fide misunderstanding of the application of the taxes to the transactions, and that the taxpayer made a good faith effort to determine the taxability of the transactions through communications with the department.
Source:
SL 1990, ch 100, §7; SL 2014, ch 66, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-32 - Electronic filing of returns, reports or remittances under certain chapters--Timeliness.

10-59-32. Electronic filing of returns, reports or remittances under certain chapters--Timeliness.
The secretary may authorize any person required to file returns or reports and remit taxes or fees under chapters 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-52, 10-52A, 10-33A, and 10-62, to remit the taxes or fees by electronic transmission. Any person required to file returns and remit taxes who remits taxes by electronic transmission pursuant to this section, as authorized by the secretary, shall file returns by electronic means on or before the twentieth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the return is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed. Remittances transmitted electronically pursuant to this section shall be made on or before the twenty-fifth day of the month following each period. Remittances are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer of the State of South Dakota. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed.
Source:
SL 1990, ch 100, §7A; SL 1999, ch 62, §1; SL 2011, ch 64, §1; SL 2017, ch 65, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-32.1 - Timely filing by mail of returns, reports, or remittances under certain chapters.

10-59-32.1. Timely filing by mail of returns, reports, or remittances under certain chapters.
Any return, report, or remittance which is required to be filed under the taxes specified in chapters 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-52, 10-52A, and 10-62, is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the return, report, or remittance is timely filed if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances. The provisions of this section do not apply to a return filed by electronic means.
Source:
SL 2011, ch 64, §2; SL 2017, ch 65, §14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-33 - Timely filing by mail of returns, reports or remittances for taxes specified in §10-59-1--Exceptions.

10-59-33. Timely filing by mail of returns, reports or remittances for taxes specified in §10-59-1--Exceptions.
Any return, report, or remittance which is required to be filed under the taxes specified in §10-59-1, except as provided for in §§10-59-32 and 10-59-32.1 and chapter 10-47B, is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the return, report, or remittance is timely filed if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances.
Source:
SL 1990, ch 100, §8; SL 1999, ch 62, §5; SL 2011, ch 64, §3; SL 2013, ch 60, §38; SL 2017, ch 65, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-33.2 - Timely filing by electronic means of returns, reports or remittances for taxes specified in §10-59-1--Exceptions.

10-59-33.2. Timely filing by electronic means of returns, reports or remittances for taxes specified in §10-59-1--Exceptions.
For any return, report, or remittance which is filed under the taxes specified in §10-59-1, except as provided for in §§10-59-32 and 10-59-32.1 and chapters 10-43 and 10-47B, by electronic means, the return or report is timely if received on or before the due date of the reporting period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the return or report is due on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed. The remittances transmitted electronically pursuant to this section shall be made on or before the twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed.
Source:
SL 2017, ch 65, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-34 - Costs paid by losing party if position not justified.

10-59-34. Costs paid by losing party if position not justified.
If a court determines that the losing party has taken a position in an audit, hearing or appeal that was not substantially justified, the losing party shall reimburse the other party for all court costs and attorney fees associated with the hearing or appeal. The department's reimbursable costs are limited to nonemployee costs.
Source:
SL 1992, ch 102, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-35 - Audit standards--List of proposed taxable items--Protest.

10-59-35. Audit standards--List of proposed taxable items--Protest.
Any audit performed by the Department of Revenue shall be in accordance with generally accepted auditing standards as published by the American Institute of Certified Public Accountants in the publications entitled Statements on Auditing Standards in effect on January 1, 2017. Prior to the issuance of a certificate of assessment, the department shall furnish the taxpayer with a proposed list of taxable items. The list shall be in writing. The department shall hold a conference with the taxpayer to review the list of taxable items, and the taxpayer may in writing protest the inclusion of any of the proposed taxable items. The protest may be included in any appeal of the department's certificate of assessment.
Source:
SL 1994, ch 105; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2014, ch 67, §1; SL 2015, ch 70, §1; SL 2018, ch 67, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-36 - Authorizing to file returns or reports by electronic means.

10-59-36. Authorizing to file returns or reports by electronic means.
The secretary may authorize any person required to file returns or reports under the chapters set forth in §10-59-1 and any other provision wherein the secretary is obligated to administer the collection of taxes or fees to file such returns or reports by electronic means.
Source:
SL 1995, ch 74, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-37 - Alternative methods for signing returns.

10-59-37. Alternative methods for signing returns.
The secretary may prescribe alternative methods for the signing, subscribing, or verifying of a return, report, statement, or other document that shall have the same validity and consequences as the actual signing by the taxpayer.
Source:
SL 1995, ch 74, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-38 - Promulgation of rules.

10-59-38. Promulgation of rules.
The secretary may promulgate rules pursuant to chapter 1-26 concerning:
(1)The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;
(2)The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;
(3)Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer.
Source:
SL 1995, ch 53, §9; SL 1995, ch 74, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-40 - Filing of returns required whether or not gross receipts are subject to tax.

10-59-40. Filing of returns required whether or not gross receipts are subject to tax.
Any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax.
Source:
SL 2006, ch 61, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-41 - Prior compliance--Effect.

10-59-41. Prior compliance--Effect.
Any prior collection, appropriation, or distribution of the revenue consistent with the provisions of §10-59-40 is hereby validated, ratified, and affirmed.
Source:
SL 2006, ch 61, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-44 - Revocation or cancellation of license for failure to file return or remit tax.

10-59-44. Revocation or cancellation of license for failure to file return or remit tax.
The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-52, 10-52A, or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the tax due the state on or before the times specified in §10-33A-10.1, 10-45-27.3, 10-45D-10.2, 10-46-27.1, 10-46A-1.8, 10-46B-1.6, 10-46E-7, 10-52-18, 10-52A-4.2, or 10-62-4, respectively, or any other reporting period authorized.
Source:
SL 2010, ch 69, §1; SL 2017, ch 65, §17.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-45 - Contested case hearing--Time for request--Appeal.

10-59-45. Contested case hearing--Time for request--Appeal.
Any person aggrieved by an order of the secretary issued pursuant to §10-59-44 may, in writing, request a contested case hearing before the secretary. The written hearing request shall be received by the department within fourteen days from the date the order was mailed to the licensee by certified mail. If a written request for hearing is not received by the department within the time prescribed, the order becomes final. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters 1-26 and 1-26D.
Source:
SL 2010, ch 69, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-46 - Preparation of list of delinquent taxpayers.

10-59-46. Preparation of list of delinquent taxpayers.
The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and §32-5B-20, and that are delinquent in the payment of tax for chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and §32-5B-20 to the department, if a lien has been filed against the person. The list shall include at least the top one hundred persons with total delinquent final liabilities for tax in chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and §32-5B-20, including penalties and interest. The list shall contain the person's name; the business name, if any; address; and the amount of total tax, penalties and interest outstanding of each delinquent person.
Source:
SL 2012, ch 75, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-47 - Notice to delinquent taxpayer before publication.

10-59-47. Notice to delinquent taxpayer before publication.
At least ninety days before the disclosure of the name of a delinquent person prescribed in §10-59-46, the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax delinquency could result in the person's name being included in a list of delinquent persons that is published on the internet on a web site maintained by the department pursuant to §§10-59-46 to 10-59-51, inclusive. If the delinquent tax has not been paid within ninety days after the notice was mailed, and the person has not, since the mailing of the notice, either paid the delinquent tax or entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the secretary, the secretary may disclose the tax delinquency in the list of delinquent persons.
Source:
SL 2012, ch 75, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-48 - Unpaid taxes not subject to disclosure.

10-59-48. Unpaid taxes not subject to disclosure.
No unpaid taxes are subject to disclosure described in §10-59-46 if:
(1)A written agreement for payment exists without default between the person and the department; or
(2)The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.
Source:
SL 2012, ch 75, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-49 - Publication of list of delinquent taxpayers.

10-59-49. Publication of list of delinquent taxpayers.
The list described in §10-59-46 shall be available for public inspection at the Department of Revenue and shall be published on the internet on a web site maintained by the department.
Source:
SL 2012, ch 75, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-50 - Removal of name from list.

10-59-50. Removal of name from list.
The name of a person on the list described in §10-59-46 shall be removed within ten days after the delinquent debt payment has been processed by the department.
Source:
SL 2012, ch 75, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-51 - Good faith disclosure not a violation of other statutes.

10-59-51. Good faith disclosure not a violation of other statutes.
Any disclosure made by the secretary of revenue in a good faith effort to comply with §§10-59-46 to 10-59-50, inclusive, is not a violation of any statute prohibiting disclosure of taxpayer information.
Source:
SL 2012, ch 75, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-52 - Fee for collecting tax on behalf of another entity.

10-59-52. Fee for collecting tax on behalf of another entity.
For any tax collected by the department on behalf of another entity, the department may charge the entity an administrative fee for collecting the tax.
Source:
SL 2013, ch 57, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-53 - Definitions relating to automated sales suppression devices and phantom-ware.

10-59-53. Definitions relating to automated sales suppression devices and phantom-ware.
Terms used in §§10-59-53 to 10-59-57, inclusive, mean:
(1)"Automated sales suppression device," a software program accessed through any method that falsifies the electronic records, transaction data, or transaction reports of electronic cash registers and other point-of-sale systems;
(2)"Electronic cash register," a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data or transaction reports;
(3)"Phantom-ware," a programming option embedded in the operating system or hardwired into the electronic cash register that can be used to create a false till, or eliminate or manipulate transaction data before it is entered in the original till;
(4)"Transaction data," information regarding items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax amount for each item subject to tax, the amount of cash or credit tendered, the amount returned to the customer in change, the date and time of purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction;
(5)"Transaction report," a report documenting sales, tax collected, media totals, discount voids, or other transaction data of an electronic cash register for a given day or shift, or any report documenting actions of an electronic cash register.
Source:
SL 2016, ch 69, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-54 - Automated sales suppression devices and phantom-ware prohibited--Felony.

10-59-54. Automated sales suppression devices and phantom-ware prohibited--Felony.
It is unlawful to knowingly own, sell, rent, lease, purchase, install, transfer, possess, use, access, design, manufacture, or program any automated sales suppression device or phantom-ware. A violation of this section is a Class 5 felony.
Source:
SL 2016, ch 69, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-55 - Civil penalty for violation of §10-59-54.

10-59-55. Civil penalty for violation of §10-59-54.
Any person convicted of a violation under §10-59-54 shall be assessed a civil penalty at the time of sentencing in addition to, and not in substitution for, any other penalties provided by law for the offense in the amount of ten thousand dollars for each return period in which sales data, transaction data, or transaction reports were altered. However, the civil penalty may not exceed one hundred twenty thousand dollars. The civil penalty shall be deposited in the state general fund.
Source:
SL 2016, ch 69, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-56 - Liability for taxes, penalties, and interest.

10-59-56. Liability for taxes, penalties, and interest.
In addition to any civil or criminal penalty, any person violating §10-59-54 is liable for all sales and use tax, contractor's excise tax, or any other tax imposed by title 10, including any municipal sales and use tax, and all associated penalties and interest due the state as a result of the use of an automated sales suppression device or phantom-ware.
Source:
SL 2016, ch 69, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 59 - Uniform Administration Of Certain State Taxes › Section 10-59-57 - Seizure of automated sales suppression device or phantom-ware without warrant.

10-59-57. Seizure of automated sales suppression device or phantom-ware without warrant.
An automated sales suppression device or phantom-ware or any cash register or device containing an automated sales suppression device or phantom-ware is contraband and may be seized without a warrant by the secretary, agents or employees of the secretary, or any law enforcement officer of this state. The disposition of any property seized under this section shall be conducted pursuant to chapter 23A-37.
Source:
SL 2016, ch 69, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 61 - Fabricator Sales And Use Tax Refund › Section 10-61-1 - Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.

10-61-1. Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.
A contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B may apply for a refund of South Dakota sales and use tax paid by such contractor if:
(1)The sales and use tax subject to the refund request was paid by the contractor or subcontractor requesting the refund for the use of tangible personal property;
(2)The tangible personal property upon which the sales and use tax was paid was purchased by the contractor or subcontractor requesting the refund;
(3)The tangible personal property upon which the sales and use tax was paid was fabricated by the contractor or subcontractor in South Dakota;
(4)The fabricated tangible personal property was used outside of South Dakota by the contractor or subcontractor in the performance of a contract;
(5)The fabricated tangible personal property is not returned to South Dakota; and
(6)The fabricated tangible personal property is exempt from sales or use tax in the state where the contract is performed.
Source:
SL 2005, ch 86, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 61 - Fabricator Sales And Use Tax Refund › Section 10-61-2 - Secretary to provide refund claim forms and determine required documentation--Claim denial.

10-61-2. Secretary to provide refund claim forms and determine required documentation--Claim denial.
Any claim for refund shall be submitted on forms prescribed by the secretary of the Department of Revenue and shall be supported by such documentation as the secretary may require. The secretary may deny any claim if the claimant has failed to provide the information or documentation requested or considered necessary by the secretary to determine the validity of the claim.
Source:
SL 2005, ch 86, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 61 - Fabricator Sales And Use Tax Refund › Section 10-61-3 - Refund request submission--Interest.

10-61-3. Refund request submission--Interest.
Any person requesting a refund pursuant to §§10-61-1 to 10-61-6, inclusive, shall submit a request for a refund on a form provided by the Department of Revenue. The request shall be submitted pursuant to §10-59-19. No interest may be paid on the refund amount.
Source:
SL 2005, ch 86, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 61 - Fabricator Sales And Use Tax Refund › Section 10-61-4 - Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.

10-61-4. Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of §10-61-1, then the claim may be rejected in its entirety; and all sums previously refunded to the claimant constitutes 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 claimant and may be recovered in an action of debt.
Source:
SL 2005, ch 86, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 61 - Fabricator Sales And Use Tax Refund › Section 10-61-5 - Right to hearing upon denial of claim--Procedures.

10-61-5. Right to hearing upon denial of claim--Procedures.
Any person aggrieved by the denial in whole or in part of a refund claimed under §§10-61-1 to 10-61-6, inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26.
Source:
SL 2005, ch 86, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 61 - Fabricator Sales And Use Tax Refund › Section 10-61-6 - Promulgation of rules concerning refunds.

10-61-6. Promulgation of rules concerning refunds.
The secretary of the Department of Revenue shall promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing refund claims and the requirements necessary to qualify for a refund.
Source:
SL 2005, ch 86, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities › Section 10-62-1 - Definitions.

10-62-1. Definitions.
Terms used in this chapter mean:
(1)"Department," the Department of Revenue;
(2)"Intermediate care facility for individuals with intellectual disabilities," a treatment or care center as defined by 1905(d) of the Social Security Act and Code of Federal Regulations 42 CFR 435.1009 as of January 1, 2007;
(3)"Net revenues," the revenue paid to an intermediate care facility for individuals with intellectual disabilities for resident care, room, board, and services less contractual adjustments and does not include revenue from sources other than operations, including interest and guest meals.
Source:
SL 2007, ch 69, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2013, ch 125, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities › Section 10-62-2 - Tax imposed on net revenues.

10-62-2. Tax imposed on net revenues.
There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for individuals with intellectual disabilities.
Source:
SL 2007, ch 69, §2; SL 2013, ch 125, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities › Section 10-62-4 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-62-4. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.
If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.
The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.
The secretary may grant an extension of not more than five days for filing a return and remittance.
Unless an extension is granted, penalty or interest under §10-59-6 shall be paid if a return or remittance is not made on time.
Source:
SL 2007, ch 69, §4; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities › Section 10-62-5 - Promulgation of rules.

10-62-5. 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)Taxpayer record-keeping requirements; and
(4)Determining auditing methods.
Source:
SL 2007, ch 69, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities › Section 10-62-6 - Prohibited acts--Misdemeanor or felony.

10-62-6. Prohibited acts--Misdemeanor or felony.
Any person who:
(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by 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 this chapter 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)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; or
(6)Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony.
Source:
SL 2007, ch 69, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities › Section 10-62-7 - Books and records--Inspection--Retention period.

10-62-7. Books and records--Inspection--Retention period.
Each person subject to tax under this chapter shall keep records and books of all receipts, together with invoices, and other pertinent papers and documents. The books and records and other papers and documents are, at all times during business hours of the day, subject to inspection by the secretary of revenue or the secretary's agents and employees to determine the amount of tax due. The books and records shall be preserved for a period of three years unless the secretary of revenue, in writing, authorized their destruction or disposal at an earlier date.
Source:
SL 2007, ch 69, §7; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities › Section 10-62-8 - Taxes credited to general fund.

10-62-8. Taxes credited to general fund.
Taxes collected under this chapter shall be remitted to the state treasurer for credit to the state general fund to be used to help offset the cost of health care services provided to the citizens by the State of South Dakota.
Source:
SL 2007, ch 69, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities › Section 10-62-9 - Implementation upon receipt of medicaid state plan amendment.

10-62-9. Implementation upon receipt of medicaid state plan amendment.
The tax implemented under §10-62-2 is not due and payable until the Department of Social Services receives an approved medicaid state plan amendment from the Centers for Medicare and Medicaid Services.
Source:
SL 2007, ch 69, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 63 - Noncollecting Retailer Notice Requirements › Section 10-63-3 - Notice on website--Notice in catalog.

10-63-3. Notice on website--Notice in catalog.
The notice required by §10-63-2 on a website shall occur on a page necessary to facilitate the applicable transaction. The notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota." The prominent linking notice shall direct the purchaser to the principal notice information required by §10-63-2.
The notice required by §10-63-2 in a catalog shall be part of the order form. The notice shall be sufficient if the noncollecting retailer provides a prominent reference to a supplemental page that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota on page ____." The notice on the order form shall direct the purchaser to the page that includes the principal notice required by §10-63-2.
Source:
SL 2011, ch 59, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 63 - Noncollecting Retailer Notice Requirements › Section 10-63-4 - Invoice notice for internet purchase required on electronic order confirmation--Notice for catalog and phone purchases on bill or receipt.

10-63-4. Invoice notice for internet purchase required on electronic order confirmation--Notice for catalog and phone purchases on bill or receipt.
For any internet purchase made pursuant to this chapter the invoice notice shall occur on the electronic order confirmation. The notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota." The invoice notice link shall direct the purchaser to the principal notice required by §10-63-2. If the noncollecting retailer does not issue an electronic order confirmation, the complete notice shall be placed on the purchase order, bill, receipt, sales slip, order form, or packing statement.
For any catalog or phone purchase made pursuant to this chapter the complete notice shall be placed on the purchase order, bill, receipt, sales slip, order form, or packing statement.
Source:
SL 2011, ch 59, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 63 - Noncollecting Retailer Notice Requirements › Section 10-63-5 - Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.

10-63-5. Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.
For any internet purchase made pursuant to this chapter, notice on the check-out page fulfills both the website and invoice notice requirements simultaneously, the notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota." The check-out page notice link shall direct the purchaser to the principal notice required by §10-63-2.
If a retailer is required to provide a similar notice for another state in addition to South Dakota, the retailer may provide a consolidated notice so long as the notice includes the information contained in §10-63-2, specifically references South Dakota, and meets the placement requirements of this section.
Source:
SL 2011, ch 59, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 63 - Noncollecting Retailer Notice Requirements › Section 10-63-6 - Displays to be accompanied by notice of tax due.

10-63-6. Displays to be accompanied by notice of tax due.
A noncollecting retailer may not state or display or imply that no tax is due on any South Dakota purchase unless the display is accompanied by the notice required by §10-63-2 each time the display appears. If a summary of the transaction includes a line designated "sales tax" and shows the amount of sales tax as zero, this constitutes a display implying that no tax is due on the purchase. This display shall be accompanied by the notice required by §10-63-2 each time it appears.
Notwithstanding the limitation in this section, if a noncollecting retailer knows that a purchase is exempt from South Dakota tax pursuant to South Dakota law, the noncollecting retailer may display or indicate that no sales or use tax is due even if the display is not accompanied by the notice required by §10-63-2.
Source:
SL 2011, ch 59, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 63 - Noncollecting Retailer Notice Requirements › Section 10-63-8 - De minimis retailers and de minimis online auction websites.

10-63-8. De minimis retailers and de minimis online auction websites.
A de minimis retailer and a de minimis online auction website are exempt from the notice requirements provided by this chapter.
Source:
SL 2011, ch 59, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 63 - Noncollecting Retailer Notice Requirements › Section 10-63-9 - Criminal penalty or civil liability not applicable.

10-63-9. Criminal penalty or civil liability not applicable.
No criminal penalty or civil liability may be applied or assessed for failure to comply with the provisions of this chapter.
Source:
SL 2011, ch 59, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers › Section 10-64-2 - Certain sellers located outside of state required to collect and remit sales taxes--Criteria.

10-64-2. Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
Notwithstanding any other provision of law, any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who does not have a physical presence in the state, is subject to chapters 10-45, 10-46E, and 10-52, and shall remit the sales tax and follow all applicable procedures and requirements of law as if the seller had a physical presence in the state, provided the seller's gross revenue from the sale of tangible personal property, any product transferred electronically, or services delivered into South Dakota exceeds one hundred thousand dollars in the previous or current calendar year.
Source: SL 2016, ch 70, §1, eff. May 1, 2016; SL 2023, ch 38, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers › Section 10-64-3 - Declaratory judgment action against out-of-state seller.

10-64-3. Declaratory judgment action against out-of-state seller.
Notwithstanding any other provision of law, and whether or not the state initiates an audit or other tax collection procedure, the state may bring a declaratory judgment action under chapter 21-24 in any circuit court against any person the state believes meets the criteria of §10-64-2 to establish that the obligation to remit sales tax is applicable and valid under state and federal law. The circuit court shall act on this declaratory judgment action as expeditiously as possible and this action shall proceed with priority over any other action presenting the same question in any other venue.
In this action, the court shall presume that the matter may be fully resolved through a motion to dismiss or a motion for summary judgment. However, if these motions do not resolve the action, any discovery allowed by the court may not exceed the provisions of subdivisions 15-6-73(2) and (4).
The provisions of §10-59-34, along with any other provisions authorizing attorney's fees, do not apply to any action brought pursuant to this chapter or any appeal from any action brought pursuant to this chapter.
No declaratory judgment action may be initiated pursuant to this section or this chapter at any time after September 12, 2018.
Source:
SL 2016, ch 70, §2, eff. May 1, 2016; SL 2018 (SS), ch 2, §2, eff. Sept. 12, 2018.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers › Section 10-64-4 - Injunction during pendency of declaratory judgment action.

10-64-4. Injunction during pendency of declaratory judgment action.
The filing of the declaratory judgment action established in this chapter by the state operates as an injunction during the pendency of the action, applicable to each state entity, prohibiting any state entity from enforcing the obligation in §10-64-2 against any taxpayer who does not affirmatively consent or otherwise remit the sales tax on a voluntary basis. The injunction does not apply if there is a previous judgment from a court establishing the validity of the obligation in §10-64-2 with respect to the particular taxpayer. Except as to a defendant in an action initiated by the state pursuant to §10-64-3, any injunction imposed by this section is automatically dissolved and lifted on November 1, 2018.
Source:
SL 2016, ch 70, §3, eff. May 1, 2016; SL 2018 (SS), ch 2, §3, eff. Sept. 12, 2018.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers › Section 10-64-5 - Appeal to Supreme Court.

10-64-5. Appeal to Supreme Court.
Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible.
Source:
SL 2016, ch 70, §4, eff. May 1, 2016.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers › Section 10-64-6 - Prospective obligation to collect or remit tax.

10-64-6. Prospective obligation to collect or remit tax.
No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.
Source:
SL 2016, ch 70, §5, eff. May 1, 2016; SL 2018 (SS), ch 2, §4, eff. Sept. 12, 2018.