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.
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.
Section 10-64-1 – Legislative findings.
10-64-1. Legislative findings. The Legislature finds that: (1)The inability to effectively collect the sales or use tax from remote sellers who deliver tangible personal property, products transferred electronically, or services directly into South Dakota is seriously eroding the sales tax base of this state, causing revenue losses and imminent harm to this state through the […]
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.
Section 10-62-3 – Collection and administration.
10-62-3. Collection and administration. The department shall collect and administer the tax imposed by this chapter. Source: SL 2007, ch 69, §3.
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 […]
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. […]
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 […]
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 […]
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.