reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-17.6 - Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.

10-46-17.6. Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
There are exempted from the provisions of this chapter and the tax imposed by it, the use of the following:
(1)Parts and repair services on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt from the tax imposed by this chapter pursuant to §10-46-17.7, if the part replaces a farm machinery, attachment unit, or irrigation equipment part assigned a specific or generic part number by the manufacturer of the farm machinery, attachment unit, or irrigation equipment; and
(2)Maintenance items and maintenance services used on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes which are exempt from the tax imposed by this chapter pursuant to §10-46-17.7.
Source:
SL 2002, ch 64, §30, eff. Jan. 1, 2006; SL 2006, ch 47, §2, eff. Mar. 2, 2006; SL 2015, ch 67, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-17.7 - Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.

10-46-17.7. Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
There are exempted from the provisions of this chapter and from the tax imposed by it, gross receipts from the sale, resale, or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes. The term, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will be used exclusively for agricultural purposes.
Source:
SL 2006, ch 58, §20.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-17.8 - Exemption of rental of devices used to apply agricultural fertilizers and pesticides.

10-46-17.8. Exemption of rental of devices used to apply agricultural fertilizers and pesticides.
There is specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the rental of devices primarily used to apply fertilizers and pesticides, as defined in §38-20A-1, for agricultural purposes.
Source:
SL 2006, ch 48, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-18 - Delivery in state as prima facie evidence of sale for use in state.

10-46-18. Delivery in state as prima facie evidence of sale for use in state.
For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, evidence that tangible personal property or any product transferred electronically was sold by any person for delivery in this state shall be prima facie evidence that the tangible personal property or the product transferred electronically was sold for use in this state.
Source:
SL 1939, ch 276, §5; SDC Supp 1960, §57.4305; SL 2008, ch 51, §50.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-18.1 - Use of service in state prima facie evidence of taxability.

10-46-18.1. Use of service in state prima facie evidence of taxability.
For the purposes of proper administration of this chapter and to prevent evasion of tax, evidence that a service is used in this state shall be prima facie evidence that the service is subject to tax.
Source:
SL 1979, ch 84, §6E; SL 2003, ch 61, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-18.2 - Money paid as evidence of value of service--Reasonable value governs.

10-46-18.2. Money paid as evidence of value of service--Reasonable value governs.
In determining the amount of tax due on the use of a service it is presumed, in the absence of preponderant evidence of another value, that the value means the total amount of money or the reasonable value of other consideration paid for the service exclusive of any type of time-price differential. However, in an exchange in which the amount paid does not represent the value of the service purchased, the tax shall be imposed on the reasonable value of the service purchased.
Source:
SL 1979, ch 84, §6F.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-18.3 - List of sales property or services to residents--Cost.

10-46-18.3. List of sales property or services to residents--Cost.
Any person selling property or services to residents of this state, where the property is delivered to this state or the beneficial use of the service occurs in this state, shall provide a list of such sales to the secretary of revenue. The list shall include the names and addresses of the purchasers and the amount of the sale. The secretary of revenue shall pay to any person furnishing a list under this section an amount equal to the reasonable cost of reproducing the list.
Source:
SL 1987, ch 109, §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 46 - Use Tax › Section 10-46-19 - Manner of collection of tax.

10-46-19. Manner of collection of tax.
The tax herein imposed shall be collected in the manner provided by §§10-46-23, 10-46-32, and 10-46-33.
Source:
SL 1939, ch 276, §6; SDC Supp 1960, §57.4306.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-20 - Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary.

10-46-20. Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary.
Any retailer maintaining a place of business in this state, and making sales of tangible personal property, any product transferred electronically, or services for storage, use or other consumption in this state, not exempted under the provisions of §§10-46-6 to 10-46-17.5, inclusive, shall, at the time of making such sale, whether within or without the state, collect the tax imposed by this chapter from the purchaser, and give to the purchaser a receipt therefor in the manner and form prescribed by the secretary of revenue, if the secretary of revenue, by rule promulgated pursuant to chapter 1-26, requires a receipt. The retailer shall list with the secretary of revenue the name and address of all the retailer's agents operating in this state, and the location of any of the retailer's distribution or sales houses or offices or other places of business in this state.
Source:
SL 1939, ch 276, §7; SDC Supp 1960, §57.4307; SL 1986, ch 105; SL 1987, ch 82, §29; SL 1991, ch 107, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §51; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-21 - Semiannual report of sales by retailer maintaining place of business in state--Contents.

10-46-21. Semiannual report of sales by retailer maintaining place of business in state--Contents.
Every retailer maintaining a place of business in this state and making sales of tangible personal property or any product transferred electronically for storage, use, or other consumption in this state, shall, twice annually furnish the secretary of revenue with a list, covering the six-month period just preceding the submission of such list, which shall contain the names and addresses of all persons within the State of South Dakota who have made purchases of tangible personal property or any product transferred electronically from the retailer for use, storage, or consumption. The list shall contain the total amount of the purchase price of all such personal property so purchased during the period by such persons. The list required to be submitted need not contain any information on the sale of tangible personal property or any product transferred electronically if exempt under §§10-46-6 to 10-46-15, inclusive.
Source:
SL 1939, ch 276, §7; SDC Supp 1960, §57.4307; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §52; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-22 - Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.

10-46-22. Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.
The secretary of revenue may, upon application, authorize the collection of the tax imposed by this chapter by any retailer not maintaining a place of business within this state, who, to the satisfaction of the secretary of revenue furnishes adequate security to ensure collection and payment of the tax. The retailer shall be issued, without charge, a permit to collect the tax in such manner, and subject to such requirements as the secretary of revenue may prescribe by rule promulgated pursuant to chapter 1-26. If so authorized, the retailer shall collect the tax upon any tangible personal property or any product transferred electronically sold to the retailer's knowledge for use, storage, or other consumption within this state, in the same manner and subject to the same requirements as a retailer maintaining a place of business within this state. The authority and permit may be canceled if, at any time, the secretary of revenue considers the security inadequate, or that such tax can more effectively be collected from the person using the property in this state.
Source:
SL 1939, ch 276, §8; SDC Supp 1960, §57.4308; SL 1987, ch 82, §30; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §53; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-23 - Collection and remittance of tax by retailer.

10-46-23. Collection and remittance of tax by retailer.
The tax upon the use, storage, or other consumption of all tangible personal property or any product transferred electronically which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the secretary of revenue shall authorize pursuant to §10-46-22, shall be collected by the retailer and remitted to the Department of Revenue pursuant to the provisions of §§10-46-24 to 10-46-31, inclusive.
Source:
SL 1939, ch 276, §6 (1); SDC Supp 1960, §57.4306 (1); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §54; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-24 - Surety bond filed by retailer.

10-46-24. Surety bond filed by retailer.
The secretary of revenue may, when in his judgment it is necessary and advisable to do so in order to ensure the collection of the tax levied under this chapter, authorize any person subject to such tax, and any retailer required or authorized to collect such tax pursuant to the provisions of §§10-46-20 to 10-46-22, inclusive, to file with him a bond issued by a surety company authorized to transact business in this state and approved by the secretary of revenue, in such amount as the secretary of revenue may fix, to secure the payment of any tax or penalties due or which may become due from such person.
Source:
SL 1939, ch 276, §13; SDC Supp 1960, §57.4312; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-25 - Securities deposited by retailer in lieu of bond.

10-46-25. Securities deposited by retailer in lieu of bond.
In lieu of such bond, securities approved by the secretary of revenue, in such amount as he may prescribe, may be deposited with him, which securities shall be kept in the custody of the secretary of revenue and may be sold by him at public or private sale, without notice to the depositor thereof, if it becomes necessary to do so in order to recover any tax or penalties due. Upon any such sale, the surplus, if any, above the amounts due under this chapter shall be returned to the person who deposited the securities.
Source:
SL 1939, ch 276, §13; SDC Supp 1960, §57.4312; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-26 - Tax collected as debt of retailer.

10-46-26. Tax collected as debt of retailer.
The tax required to be collected by any retailer pursuant to §§10-46-20 to 10-46-22, inclusive, and any tax collected by any retailer pursuant to said sections, shall constitute a debt owed by the retailer to this state.
Source:
SL 1939, ch 276, §10; SDC Supp 1960, §57.4309; SL 1991, ch 107, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-27.1 - Time for filing of return and payment of tax--Extension.

10-46-27.1. Time for filing of return and payment of tax--Extension.
Any person required to pay or any retailer required or authorized, pursuant to this chapter, to collect 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 or retailer remits the tax by electronic transfer to the state, the return shall be filed 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 or retailer 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, any penalty or interest under §10-59-6 shall be paid if a return or remittance is not made on time.
Source:
SL 2010, ch 64, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-28 - Contents of return--Remittance.

10-46-28. Contents of return--Remittance.
At the time specified in §10-46-27.1, the person or retailer shall file with the secretary a return for the preceding reporting period in a form prescribed by the secretary showing the sales price of any tangible personal property, any product transferred electronically, or services sold by the retailer during the preceding reporting period, the use, storage, or consumption of which is subject to the tax imposed by this chapter, and such other information as the secretary deems necessary for the proper administration of this chapter. Each return shall be accompanied by a remittance of the amount of such tax for the period covered by the return.
Source:
SL 1939, ch 276, §11; SDC Supp 1960, §57.4310; SL 1981, ch 106, §6; SL 1984, ch 91, §3; SL 2003, ch 272, §82; SL 2008, ch 51, §55; SL 2010, ch 64, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-30 - Execution of retailers' returns.

10-46-30. Execution of retailers' returns.
Returns shall be signed by the retailer or his duly authorized agent, and must be certified by him to be correct.
Source:
SL 1939, ch 276, §11; SDC Supp 1960, §57.4310.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-31 - Amounts of tax paid on conditional sales or installment contract receipts.

10-46-31. Amounts of tax paid on conditional sales or installment contract receipts.
If tangible personal property or any product transferred electronically is sold under a conditional sales contract, or under any other form of sale wherein the payment of the principal sum, or a part thereof, is extended over a period longer than sixty days from the date of the sale thereof, the retailer may collect and remit for each month that portion of the tax equal to the rate of tax as provided for in this chapter of that portion of the purchase price actually received during the month.
Source:
SL 1939, ch 276, §11; SDC Supp 1960, §57.4310; SL 2001, ch 56, §12; SL 2008, ch 51, §56.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-32 - Collection of tax by deduction from motor fuel tax refunds.

10-46-32. Collection of tax by deduction from motor fuel tax refunds.
The tax imposed by this chapter upon those sales of motor vehicle fuel which are subject to tax under this chapter, shall be collected by the state auditor by way of deduction of refunds otherwise allowable under the provisions of the South Dakota statutes applicable thereto. The state auditor shall, when issuing a warrant in payment of any refund claimed under chapter 10-47B after the application for said refund has been approved by the secretary of revenue, first cause to be determined the amount of tax due imposed by this chapter on the purchase price of the motor fuel on which the refund is claimed and shall issue the warrant for refund in the amount claimed after deducting the amount of tax due on the purchase price of said motor fuel that is imposed by this chapter and shall issue a warrant to the Department of Revenue once each month for the total amount of the deduction made from such refunds and the secretary of revenue shall employ the necessary clerical help, auditors or bookkeepers to aid the said state auditor to determine the correct amount due under this chapter upon those sales of motor vehicle fuel upon which an application for refund of the motor fuel tax is made.
Source:
SL 1939, ch 276, §6 (2); SDC Supp 1960, §57.4306 (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 46 - Use Tax › Section 10-46-33 - Direct payment of tax by user.

10-46-33. Direct payment of tax by user.
The tax upon the use, storage, or consumption of any tangible personal property or any product transferred electronically not paid pursuant to §§10-46-23 and 10-46-32 shall be paid to the secretary of revenue directly by any person using such property within this state, pursuant to the provisions of §10-46-34.
Source:
SL 1939, ch 276, §6 (3); SDC Supp 1960, §57.4306 (3); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §57; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-34 - Liability of user for tax--Returns and payments.

10-46-34. Liability of user for tax--Returns and payments.
Any person who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time specified in §10-46-27.1, pay the tax upon all such property used by the person during the preceding month in such manner and accompanied by such returns as required by §10-46-27.1. All of the provisions of §§10-46-27.1 to 10-46-31, inclusive, with reference to such returns and payments are applicable to the returns and payments required by this chapter.
Source:
SL 1939, ch 276, §12; SDC Supp 1960, §57.4311; SL 1981, ch 106, §8; SL 1984, ch 91, §4; SL 2003, ch 272, §82; SL 2010, ch 64, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-34.1 - Credit for sales or use tax paid to another state--Reciprocal grant of credit required.

10-46-34.1. Credit for sales or use tax paid to another state--Reciprocal grant of credit required.
The amount of use tax imposed with respect to tangible personal property and any product transferred electronically in the form of equipment brought into this state on a permanent basis for direct use in a manufacturing, fabricating, or processing business shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions to the extent that such tax equals or exceeds the rate of the tax in this state. If the sales or use tax of the other state is less than the tax of this state, the taxpayer shall be subject to the payment of the balance to this state. No credit may be given under this section for taxes paid on tangible personal property or any product transferred electronically subject to the credit of this section in another state or its political subdivisions if that state does not reciprocally grant a credit for taxes paid on similar tangible personal property or any product transferred electronically in this state.
Source:
SL 1968, ch 261; SL 2008, ch 51, §58.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-35.1 - Promulgation of rules.

10-46-35.1. 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, §28; SL 1995, ch 53, §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 46 - Use Tax › Section 10-46-37 - False or fraudulent return in attempt to evade tax as misdemeanor.

10-46-37. False or fraudulent return in attempt to evade tax as misdemeanor.
Any person required to make, render, sign, or certify any return or supplementary return who makes any false or fraudulent return in attempt to defeat or evade the tax imposed by this chapter is guilty of a Class 1 misdemeanor.
Source:
SL 1939, ch 276, §16; SDC Supp 1960, §57.9945; SL 1982, ch 86, §40.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-38 - Failure to file return as misdemeanor.

10-46-38. Failure to file return as misdemeanor.
Any retailer or other person failing or refusing to furnish any return by this chapter required to be made or failing or refusing to furnish a supplemental return or other data required by the secretary of revenue is guilty of a Class 1 misdemeanor.
Source:
SL 1939, ch 276, §17; SDC Supp 1960, §57.9946; SL 1981, ch 106, §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 46 - Use Tax › Section 10-46-39 - Administration and enforcement--Sales tax procedural and collection provisions applicable.

10-46-39. Administration and enforcement--Sales tax procedural and collection provisions applicable.
The secretary of revenue shall enforce and administer this chapter in the same manner and subject to all of the provisions contained in chapter 10-45. Sections 10-45-22, 10-45-29, 10-45-30, and 10-45-37 to 10-45-45, inclusive, are by reference incorporated as part of this chapter.
Source:
SL 1939, ch 276, §20; SDC Supp 1960, §57.4317; SL 1978, ch 70, §8; SL 1980, ch 99, §7; SL 1981, ch 106, §2; SL 2001, ch 56, §13; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-40 - Rules for administration--Uniformity of application.

10-46-40. Rules for administration--Uniformity of application.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 for the administration and enforcement of this chapter and for adding such tax, or the average equivalent thereof, providing this method applies uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practical, the amount of such tax.
Source:
SL 1939, ch 276, §9; SDC Supp 1960, §57.9944; SL 1987, ch 82, §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 46 - Use Tax › Section 10-46-41 - Determination of tax by secretary in absence of correct return.

10-46-41. Determination of tax by secretary in absence of correct return.
If any return required by this chapter is not filed, or if any return when filed is incorrect or insufficient, and the maker or person from whom it is due fails to file a corrected or sufficient return within ten days after the same is required by notice from the secretary, the secretary shall determine the amount due pursuant to §10-59-10.
Source:
SL 1939, ch 276, §14; SDC Supp 1960, §57.4313; SL 1986, ch 111, §§27, 30; SL 2003, ch 272, §82; SL 2010, ch 64, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-42 - Secretary's certificate as prima facie evidence of failure to file return or pay tax.

10-46-42. Secretary's certificate as prima facie evidence of failure to file return or pay tax.
The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie evidence thereof.
Source:
SL 1939, ch 276, §15; SL 1953, ch 472; SL 1955, ch 420; SDC Supp 1960, §57.4314; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-43 - Records maintained by retailers and users--Examination and investigations by secretary--Access to records.

10-46-43. Records maintained by retailers and users--Examination and investigations by secretary--Access to records.
Each retailer required or authorized to collect taxes imposed by this chapter and each person using, storing or otherwise consuming in this state tangible personal property or any product transferred electronically purchased on or after July 1, 1939, shall keep such records, receipts, invoices, and other pertinent papers as the secretary of revenue shall require, in such form as the secretary of revenue shall require. The secretary of revenue and any of the secretary's duly authorized agents may examine the books, papers, records, and equipment of any person either selling tangible personal property or products transferred electronically or liable for the tax imposed by this chapter, and investigate the character of the business of any such person in order to verify the accuracy of any return made, or if the return was made by such person, to ascertain and determine the amount due under the provisions of this chapter. Any such books, papers, and records shall be made available within this state for such examination upon reasonable notice if the secretary of revenue deems it advisable and so orders.
Source:
SL 1939, ch 276, §18; SDC Supp 1960, §57.4315; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §59; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-44 - Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.

10-46-44. Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.
If any retailer maintaining a place of business in this state, who is authorized to collect the tax imposed pursuant to §10-46-22, fails to comply with any of the provisions of this chapter or any orders or rules of the secretary of revenue prescribed and adopted under this chapter, the secretary of revenue may, upon notice and hearing as hereinafter provided, by order revoke the permit, if any, issued to such retailer under §10-45-25, or if such retailer is a corporation authorized to do business in this state, may certify to the secretary of state a copy of an order finding that such retailer has failed to comply with certain specified provisions, orders or rules. The secretary of state shall, upon receipt of such certified copy, revoke the permit authorizing said corporation to do business in this state, and shall issue a new permit only when such corporation has obtained from the secretary of revenue an order finding that said corporation has complied with its obligations under this chapter.
Source:
SL 1939, ch 276, §19; SDC Supp 1960, §57.4316; SL 1987, ch 82, §32; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-45 - Notice and hearing on revocation of permit or authority to do business.

10-46-45. Notice and hearing on revocation of permit or authority to do business.
No order authorized in §10-46-44 shall be made until the retailer is given an opportunity to be heard and show cause why such order should not be made, and shall be given ten days' notice of the time, place and purpose of such hearing. Such notice shall be served in the manner provided for service of summons in civil actions.
Source:
SL 1939, ch 276, §19; SDC Supp 1960, §57.4316.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-46 - Restoration of revoked sales tax permit.

10-46-46. Restoration of revoked sales tax permit.
The secretary of revenue shall also have the power to restore such licenses after such revocation in his discretion.
Source:
SL 1939, ch 276, §19; SDC Supp 1960, §57.4316; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-47.1 - 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.

10-46-47.1. 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 if bonded pursuant to §§9-14-6 and 9-14-6.1.
Source:
SL 1981, ch 105; SL 1982, ch 120, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2009, ch 49, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-48 - Revenue credited to general fund.

10-46-48. Revenue credited to general fund.
All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund.
Source:
SL 1939, ch 276, §21; SDC Supp 1960, §57.4318.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-50 - Floor laying service subject to tax.

10-46-50. Floor laying service subject to tax.
The following service 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, is subject to the tax levied by this chapter: industry no. 1752 floor laying and other floor work, not elsewhere classified.
Source:
SL 1991, ch 108, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-51 - Exemption of large boats subject to excise tax.

10-46-51. Exemption of large boats subject to excise tax.
Any large boat as defined by §32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by §32-3A-50.
Source:
SL 1993, ch 102, §15A; SL 2001, ch 56, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-52 - Exemption of gaming proceeds.

10-46-52. 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, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-55 - Exemption of natural gas transportation services by pipeline.

10-46-55. Exemption of natural gas transportation services by pipeline.
The provision of natural gas transportation services by a pipeline is exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter.
Source:
SL 1994, ch 99, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-56 - Exemption for the use of credit card processing services.

10-46-56. Exemption for the use 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, the use of credit card processing services by retailers.
Source:
SL 1994, ch 100, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-58 - Passenger transportation tax imposed--Transportation within state.

10-46-58. Passenger transportation tax imposed--Transportation within state.
There is imposed a tax of four and two-tenths percent on the privilege of the use of any 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, §4; SL 2016, ch 65, §11, eff. June 1, 2016; SL 2023, ch 32, §11.
p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;}
Effective June 30, 2027
SDLRC - Codified Law 10-46-58 - Passenger transportation tax imposed--Transportation within state.span { white-space: pre-wrap; } p.s2085699Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085699SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085699CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085699Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085699DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085699000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085699DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085699SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; }
10-46-58.Passenger transportation tax imposed--Transportation within state.
There is imposed a tax of four and one-half percent on the privilege of the use of any 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, §4; SL 2016, ch 65, §11, eff. June 1, 2016; SL 2023, ch 32, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-59 - Inapplicability of tax.

10-46-59. Inapplicability of tax.
The tax imposed by §10-46-58 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, §6; SL 2004, ch 94, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-62 - Gross receipts from charge of interest exempted.

10-46-62. Gross receipts from charge of interest exempted.
There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in §54-3-1.
Source:
SL 1996, ch 88, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-63 - Exemption for use of certain rodeo services.

10-46-63. Exemption for use of certain rodeo services.
There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the use of services provided by promoters, stock contractors, stock handlers, announcers, judges, and clowns.
Source:
SL 1996, ch 85, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-64 - Exemption of repair shops, locksmiths, locksmith shops, and lock parts.

10-46-64. Exemption of repair shops, locksmiths, locksmith shops, and lock parts.
The following services 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, are subject to the tax levied by this chapter: repair shops and related services, not elsewhere classified (industry no. 7699) but only locksmiths, locksmith shops, and lock parts made to individual order.
Source:
SL 1998, ch 71, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-67 - Department authorized to issue direct payment permits to certain retailers--Application procedure--Direct payment permit defined--Liability for sales tax on sale to permit holder--Promulgation of rules.

10-46-67. Department authorized to issue direct payment permits to certain retailers--Application procedure--Direct payment permit defined--Liability for sales tax on sale to permit holder--Promulgation of rules.
The secretary of revenue may authorize a retailer to use a direct payment permit if the retailer purchases goods or services subject to the tax imposed by chapter 10-45. Applicants for a direct payment permit shall apply in writing to the secretary. A retailer may appeal the denial of a direct payment permit or contest a revocation of a direct payment permit pursuant to chapters 1-26 and 1-26D. For purposes of this section, the term, direct payment permit, means a permit issued by the department that allows a holder of the permit to accrue and pay the taxes imposed by chapter 10-45 directly to the department. A retailer that makes a sale to a direct payment permit holder has no liability for sales tax on such sale if the retailer has written evidence of the sale. Such written evidence shall clearly indicate the name of the buyer, the product or service purchased, and the amount of the purchase. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the administration and use of a direct payment permit.
Source:
SL 2001, ch 58, §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 46 - Use Tax › Section 10-46-68 - Exemption for lodging house or hotel membership fees.

10-46-68. Exemption for lodging house or hotel membership fees.
There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from membership fees paid to any lodging house and hotel membership organization operated for the benefit of its members. However, this exemption does not apply to any membership fee that represents payment for tangible personal property, any product transferred electronically, and services provided by the membership organization.
Source:
SL 2001, ch 55, §2; SL 2008, ch 51, §61.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-69.2 - Tax on ancillary services.

10-46-69.2. Tax on ancillary services.
There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any ancillary services.
Source:
SL 2009, ch 47, §8; SL 2016, ch 65, §14, eff. June 1, 2016; SL 2023, ch 32, §14.
p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;}
Effective July 1, 2027
SDLRC - Codified Law 10-46-69.2 - Tax on ancillary services.span { white-space: pre-wrap; } p.s2085705Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085705SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085705CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085705Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085705DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085705000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085705DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085705SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; }
10-46-69.2. Tax on ancillary services.
There is hereby imposed a tax of four and one-half percent upon the privilege of the use of any ancillary services.
Source:
SL 2009, ch 47, §8; SL 2016, ch 65, §14, eff. June 1, 2016; SL 2023, ch 32, §14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-70 - Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.

10-46-70. Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by the State of South Dakota and any of its political subdivisions including multi-county planning and development districts, established pursuant to Executive Order 70-7, or its successor, from management services provided to a revolving loan fund operated by a nonprofit entity.
Source:
SL 2005, ch 75, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-71 - Exemption for sale of coins, currency, or bullion.

10-46-71. Exemption for sale of coins, currency, or bullion.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of coins, currency, or bullion. For the purposes of this section, the term, bullion, means any bar, ingot, or commemorative medallion of gold, silver, platinum, palladium, or a combination of these metals where the value of the metal depends on its content and not the form. For the purposes of this section, the terms, coins and currency, mean any coins or currency made of gold, silver, or other metal or paper which is or has been used as legal tender.
Source:
SL 2007, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-72 - Relief from liability for failing to report tax at new rate--Conditions.

10-46-72. Relief from liability for failing to report tax at new rate--Conditions.
A retailer is relieved of any liability for failing to report a tax pursuant to this chapter at the new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of the rate change if:
(1)The retailer reported the tax at the immediately preceding effective rate; and
(2)The retailer's failure to report at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate.
This section does not apply if the retailer fraudulently failed to report the tax at the new rate.
Source:
SL 2010, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-73 - Exemption for nonprofit corporations created for fire protection.

10-46-73. Exemption for nonprofit corporations created for fire protection.
There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the purchases of tangible personal property, any product transferred electronically, and services by any nonprofit corporation created for the purpose of fire protection that is controlled by any political subdivision of this state.
Source:
SL 2016, ch 66, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-74 - Exemption--Coaches.

10-46-74. Exemption--Coaches.
This chapter does not apply to any person coaching a youth or amateur sport whose gross receipts from coaching total less than four thousand dollars in any calendar year. For purposes of this section, a youth or amateur sport is any sport in which the participants are aged nineteen or younger and do not receive compensation for participation.
Source: SL 2022, ch 33, §2.