10-45-2.1. Tax on sales of sectional homes–Sectional homes defined. Sales of sectional homes are subject to sales tax, which shall be based upon the fair market value of the raw materials used to construct each home. For the purpose of this section, the term, sectional homes, means any home pre-built in whole or in part […]
10-45-2.2. Materials incorporated in construction work–Restriction on application of rate increase. No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93, §1; SL 2001, ch 56, §1.
10-45-2.3. Conditional or installment sales–Actual cash receipts subject to tax. For purposes of the tax imposed by this chapter, on any sale made under a conditional sales contract, or under other forms of sale wherein the payment of the principal sum is extended over a period longer than sixty days from the date of sale, […]
10-45-2.6. Definition of terms used in §10-45-2.5. Terms used in §10-45-2.5 mean: (1)”Substantial ownership interest,” an interest in an entity that is not less than the degree of ownership of equity interest in an entity that is specified by Section 78p of Title 15 of the United States Code as of January 1, 2011, with […]
10-45-2.7. Retailers processing orders electronically. The processing of orders electronically, including facsimile, telephone, the internet, or other electronic ordering process, does not relieve a retailer of responsibility for collection of the tax from the purchaser if the retailer is doing business in this state pursuant to §§10-45-2.5 to 10-45-2.9, inclusive. Source: SL 2011, ch 56, […]
10-45-2.8. Retailers that are part of controlled group. Any retailer that is part of a controlled group as defined in §10-45-20.3 and that controlled group has a component member that is a retailer engaged in business in this state as described in §§10-45-2.5 to 10-45-2.9, inclusive, shall be presumed to be a retailer engaged in […]
10-45-2.9. Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases. Any retailer making sales of tangible personal property to purchasers in this state by mail, telephone, the internet, or other media which has a contractual relationship with an entity to provide and perform installation, maintenance, or repair services for the retailer’s […]
10-45-20. Exemptions applied to taxable services. The exemptions from sales tax relative to sales of tangible personal property shall apply to services included in §§10-45-4 and 10-45-5. Source: SL 1965, ch 296, §3.
10-45-20.1. Exemption of payments between members of controlled group–Exception. Payments made by one member of the controlled group to another member of a controlled group which represent an allocation, reimbursement, or charge for services provided by or rendered by the members of the controlled group are specifically exempted from the provisions of this chapter and […]
10-45-20.2. Exemption of payments between members of controlled group–Reimbursement for third-party services to group. Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third-party services rendered to the controlled group and upon which a sales or use tax has been […]
10-45-20.3.Controlled group defined. For the purposes of this chapter, a controlled group consists of any corporations or other entities eligible to file a consolidated federal income tax return under the Internal Revenue Code as in effect on January 1, 2002, or entitled to only a single surtax exemption for federal corporate income tax purposes under […]
10-45-20.5. Exemption of gross receipts from sale of services rendered–Exception. There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of services rendered by a related corporation as defined in subdivision 10-43-1(11) for use by a financial institution as defined in […]
10-45-20.6. Exemption of gross receipts from sale of certain replacement parts. There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will […]
10-45-21. Tax additional to other occupation and privilege taxes. The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter. Source: SL 1935, ch 205, §44; […]
10-45-22. Addition of tax to price of product or service. Retailers may add the tax imposed by this chapter to the price of their product or service as provided by law. If no provision is made, the average equivalent of the tax may be added. Any person or retailer subject to taxation under this chapter […]
10-45-23. Schedule for collection of tax from consumer. The schedules for collection of the tax imposed by this chapter and chapter 10-52 shall be established in rule by the secretary of revenue pursuant to chapter 1-26. The schedules established by rule shall spread the tax proportionately on fractions of dollars. Source: SL 1965, ch 288, […]
10-45-24. Application for retailer permit–Contents and execution–Application for statewide permit–Exceptions. Each retailer or person engaging in a business in this state whose receipts are subject to sales tax shall file with the Department of Revenue, an application for a permit. Each application shall be made on a form prescribed by the secretary of revenue and […]
10-45-25. Issuance of retailer permit–Limited to person and place designated–Display in place of business–Effective until canceled or revoked. The secretary of revenue shall grant and issue to each applicant a permit for each place of business within the state, unless a statewide permit is granted. If a statewide permit is granted, the secretary of revenue […]
10-45-26. Refusal of permit to delinquent taxpayer–Bond to secure payment of tax. The secretary of revenue may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a […]
10-45-27.2. Collection allowance credit for collecting sales tax. Any person required to file a return and remit the tax imposed by chapter 10-45, who holds a license issued pursuant to chapter 10-45, who timely files the return due, and who timely remits the tax due, is allowed, as compensation for the expense of collecting and […]
