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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-23

Schedule for collection of tax from consumer

Official textsdlegislature.gov

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.

Last amended: Source: SL 1965, ch 288 , § 2; SL 1969, ch 267 , § 2; SL 1970, ch 168 , § 3; SL 1973, ch 62 , § 1; SL 1978, ch 72 , § 38; SL 1979, ch 84 , §§ 2, 4; SL 1980, ch 325 , § 20; SL 1987, ch 98 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-45-2 · Tax on sale of tangible property
  2. 10-45-3 · 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006
  3. 10-45-4 · Tax on receipts from business services
  4. 10-45-5 · Tax on receipts from specific enumerated businesses and…
  5. 10-45-6 · Tax on utility services
  6. 10-45-7 · Tax on room or parking site rentals to transient guests
  7. 10-45-8 · Tax on admissions to amusements, athletic contests, or events
  8. 10-45-9 · Constitutional and statutory exemptions from taxation
  9. 10-45-10 · Exemption of sales to United States, states, municipalities,…
  10. 10-45-11 · Exemption of fuel sales otherwise taxed
  11. 10-45-12 · 10-45-12. Repealed by SL 1981, ch 103, § 2
  12. 10-45-13 · Exemption of receipts used for civic and nonprofit…
  13. 10-45-14 · Exemption of sales to educational institutions and…
  14. 10-45-15 · Exemption of seed used for agricultural purposes
  15. 10-45-16 · Exemption of commercial fertilizer used for agricultural…
  16. 10-45-18 · Exemption of sales of livestock, poultry, ostriches, emus,…
  17. 10-45-19 · Exemption of fuel used for agricultural or railroad purposes
  18. 10-45-20 · Exemptions applied to taxable services
  19. 10-45-21 · Tax additional to other occupation and privilege taxes
  20. 10-45-22 · Addition of tax to price of product or service
  21. 10-45-23 · Schedule for collection of tax from consumer
  22. 10-45-24 · Application for retailer permit--Contents and…
  23. 10-45-25 · Issuance of retailer permit--Limited to person and place…
  24. 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
  25. 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
  26. 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
  27. 10-45-29 · Deduction allowed for sales refunds
  28. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  29. 10-45-31 · Receipts not issued for taxes remitted
  30. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  31. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  32. 10-45-35 · Appeals from decisions of secretary
  33. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  34. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  35. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  36. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  37. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  38. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  39. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  40. 10-45-47 · 10-45-47. Superseded
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