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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-100

Extension for remitting sales and use tax on manufacturing equipment

Official textsdlegislature.gov

Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, fabricating, or processing business. The extension shall end after six months.

Last amended: Source: SL 2001, ch 57 , § 3.

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In this chapter (40 sections)
  1. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  2. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  3. 10-45-82 · Gross receipts from charge of interest exempted
  4. 10-45-83 · Pawnbrokers not eligible for exemption
  5. 10-45-84 · Fee or commission not subject to tax
  6. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  7. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  8. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  9. 10-45-88 · Review and audit of temporary vendors
  10. 10-45-89 · Failure to maintain records--Revocation of temporary license
  11. 10-45-90 · Exemption for gross receipts from certain rodeo services
  12. 10-45-91 · Admissions to rodeos and related activities taxable
  13. 10-45-92 · Allowable deductions for auctioneers
  14. 10-45-93 · Exemption for gross receipts from international sale of…
  15. 10-45-94 · Exemption for gross receipts from direct mail service
  16. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  17. 10-45-96 · Tax on gross receipts of professional employer…
  18. 10-45-97 · Professional employer organization defined
  19. 10-45-98 · Temporary help services not subject to § 10-45-96
  20. 10-45-99 · Definitions
  21. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  22. 10-45-101 · Requirements for extension
  23. 10-45-102 · Extension applies to full costs and installation fees
  24. 10-45-103 · Application for extension permit--Permit nontransferable
  25. 10-45-104 · Secretary to prescribe form and documentation requirements
  26. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  27. 10-45-106 · Right to hearing on denial of extension request
  28. 10-45-107 · Promulgation of rules regarding filing extensions
  29. 10-45-108 · Sourcing of sales and services
  30. 10-45-109 · Registration and tax collection does not create nexus for…
  31. 10-45-110 · Exemption for sale of coins, currency, or bullion
  32. 10-45-111 · Relief from liability for failing to collect tax at new…
  33. 10-45-112 · Exemption for nonprofit corporations created for fire…
  34. 10-45-113 · Exemption for small sales by minors
  35. 10-45-114 · Exemption--Coaches
  36. 10-45A-1 · Definition of terms
  37. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  38. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  39. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  40. 10-45A-5 · Refund amounts for single-member households
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