10-46-1. Definition of terms. Terms, as used in this chapter mean: (1)”Business,” any activity engaged in by any person or caused to be engaged in by such person with the object of gain, benefit or advantage either direct or indirect; (2)”Candy,” any preparation of sugar, honey, or other natural or artificial sweeteners in combination with […]
10-46-1.1. Lease or rental defined–Exclusions. For the purpose of the tax imposed by this chapter, the term, lease or rental, means any transfer of possession or control of tangible personal property or any product transferred electronically for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or […]
10-46-1.2. Telecommunications service defined. The term, telecommunications service, as used in this chapter, means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. The term, telecommunications service, includes such transmission, conveyance, or routing in which computer processing applications are […]
10-46-1.3. Definition of terms related to telecommunications service and ancillary services. Terms used in this chapter mean: (1)”Intrastate telecommunications service,” a telecommunications service that originates in one United States state or a United States territory or possession, and terminates in the same United States state or a United States territory or possession; (2)”Interstate telecommunications service,” […]
10-46-13.1. Exemption of motor vehicles exempt from excise tax. The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to §32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of §32-5-1.3. Source: SL 1987, ch […]
10-46-14. Exemption of commodities otherwise taxed. The use in this state of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B is specifically exempted from the tax imposed by this chapter. Source: SL 1939, ch 276, §4(4); SL 1949, ch 424; SDC Supp 1960, §57.4304(4); SL 1970, ch 74, §3; SL 1979, […]
10-46-15. Exemption of property of educational institutions and hospitals–Use of property by individuals taxable–Registration of motor vehicles–Quarterly reports. The gross receipts from sales of tangible personal property, any product transferred electronically, and the gross receipts from sales, furnishing or service of electrical energy, natural and artificial gas, water and communication service to and for use […]
10-46-15.1. Exemption of insulin for human use. The use in this state of insulin, to the extent used by humans, that is not sold by prescription is specifically exempt from the tax imposed by this chapter. Source: SL 1974, ch 98, §2; SL 1984, ch 88, §2; SL 1989, ch 106, §2; SL 2003, ch […]
10-46-15.2.Exemption of authorized purchases made with food stamps. There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorize purchases made with food stamps under the provision of the Food Stamp Act of 1977 (P. L. 95-113), codified at 7 U.S.C. §2012(g), as amended through January 1, 2001. […]
10-46-15.3.Exemption of authorized purchases of food. There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases of food made under Section 17(c) of the Child Nutrition Act of 1966 (42 U.S. C. §1786(c)). Source: SL 1987, ch 106, §4.
10-46-15.4. Exemption of fair market value of property or service given without charge to exempt organization. There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, the fair market value of any tangible personal property, product transferred electronically, or service given without charge to an institution, […]
10-46-15.5. Exemption of prescribed drugs used by humans. The use in this state of drugs as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the drugs are prescribed by prescription, dispensed, or administered by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist, is […]
10-46-15.6. Exemption of prescribed medical equipment or prosthetic devices used by humans. The use in this state of durable medical equipment, mobility enhancing equipment, and prosthetic devices as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the durable medical equipment, mobility enhancing equipment, […]
10-46-15.7. Exemption of prescribed medical devices used by humans. 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 any medical device, as that term is defined in this section, to the extent used by humans, if the medical device […]
10-46-16. Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product. No gross receipts from sales of livestock or live poultry, ostriches, emus, or rheas, if such sales are a part of a series of transactions incident to producing a finished product intended to be offered for an ultimate retail sale, […]
10-46-16.1. Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations. There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of live gamebirds sold by the producer to nonprofit organizations which release such birds or […]
10-46-16.2. Exemption of gross receipts from sales of certain animals. There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of live cattle, buffalo, sheep, goats, swine, poultry, ostriches, emus, rheas, and domesticated fur-bearing animals defined in […]
10-46-16.3. Exemption of gross receipts from sale of feed and bedding for certain animals. There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of feed and bedding for cattle, buffalo, sheep, goats, swine, pheasants, partridges, quail, […]
10-46-16.4. Exemption for sale of certain live nondomestic animals. There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of any live nondomestic animal regulated by the Animal Industry Board pursuant to §40-3-26, if the animal is […]
10-46-16.5. Exemption for sale of feed for certain live nondomestic animals. There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of feed for any nondomestic animal regulated by the Animal Industry Board pursuant to §40-3-26, if […]
