South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-2 — Tax on sale of tangible property

There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and two-tenths percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the state to consumers or users.

Last amended: Source: SL 1935, ch 205 , § 34; SL 1937, ch 253 , § 1; SDC 1939, § 57.3201; SL 1941, ch 345 ; SL 1943, ch 296 ; SL 1965, ch 288 , § 1; SL 1967, ch 335 ; SL 1969, ch 267 , § 1; SL 1978, ch 72 , § 37; SL 1979, ch 84 , § 1; SL 1980, ch 325 , § 14; SL 1987, ch 98 , § 2; SL 1988, ch 106 , § 1; SL 2016, ch 65 , § 1, eff. June 1, 2016; SL 2023, ch 32 , § 1. Effective July 1, 2027 10-45-2 . Tax on sale of tangible property. There is hereby imposed a tax upon the privilege of engaging in business as a re

Source: official text