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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-5

Tax on receipts from specific enumerated businesses and services

Official textsdlegislature.gov

There is imposed a tax at the rate of four and two-tenths percent upon the gross receipts of any person from engaging or continuing in any of the following businesses or services in this state: abstracters; accountants; ancillary services; architects; barbers; beauty shops; bill collection services; blacksmith shops; car washing; dry cleaning; dyeing; exterminators; garage and service stations; garment alteration; cleaning and pressing; janitorial services and supplies; specialty cleaners; laundry; linen and towel supply; membership or entrance fees for the use of a facility or for the right to purchase tangible personal property, any product transferred electronically, or services; photography; photo developing and enlarging; tire recapping; welding and all repair services, except repair services for farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes; cable television; and rentals of tangible personal property except leases of tangible personal property between one telephone company and another telephone company, motor vehicles as defined pursuant to § 32-5-1 leased under a single contract for more than twenty-eight days, and mobile homes. However, the specific enumeration of businesses and professions made in this section does not, in any way, limit the scope and effect of the provisions of § 10-45-4 .

Last amended: Source: SL 1965, ch 296 , § 2; SL 1969, ch 274 , § 1; SL 1971, ch 80 ; SL 1974, ch 100 ; SL 1975, ch 103 ; SL 1978, ch 147 , § 2; SL 1983, ch 86 , § 1; SL 1983, ch 87 ; SL 1987, ch 98 , § 4; SL 1988, ch 106 , § 1; SL 2002, ch 64 , § 20, eff. Jan. 1, 2006; SL 2006, ch 58 , § 18, eff. Apr. 1, 2006; SL 2008, ch 51 , § 10; SL 2009, ch 47 , § 4; SL 2015, ch 67 , § 2; SL 2016, ch 65 , § 2, eff. June 1, 2016; SL 2023, ch 32 , § 2. Effective July 1, 2027 10-45-5 . Tax on receipts from specific enumerate

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 Repealed by SL 2006, ch 58, § 15, eff.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