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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-93

Exemption for gross receipts from international sale of agricultural and industrial equipment

Official textsdlegislature.gov

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts resulting from the sale of agricultural and industrial production equipment in international commerce if, under the terms of the sales agreement, physical delivery of the goods takes place in South Dakota. However, the exemption only applies if written evidence of the contract of sale is retained, and such contract indicates that the goods are to be shipped in international commerce to a point outside the United States not to be returned to a point within the United States.

Last amended: Source: SL 1996, ch 86 , § 1.

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In this chapter (40 sections)
  1. 10-45-67 · Exemption of natural gas transportation services by pipeline
  2. 10-45-68 · Exemption for the sale of credit card processing services
  3. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  4. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  5. 10-45-71 · Passenger transportation gross receipts tax…
  6. 10-45-72 · Inapplicability of tax
  7. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  8. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  9. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  10. 10-45-82 · Gross receipts from charge of interest exempted
  11. 10-45-83 · Pawnbrokers not eligible for exemption
  12. 10-45-84 · Fee or commission not subject to tax
  13. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  14. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  15. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  16. 10-45-88 · Review and audit of temporary vendors
  17. 10-45-89 · Failure to maintain records--Revocation of temporary license
  18. 10-45-90 · Exemption for gross receipts from certain rodeo services
  19. 10-45-91 · Admissions to rodeos and related activities taxable
  20. 10-45-92 · Allowable deductions for auctioneers
  21. 10-45-93 · Exemption for gross receipts from international sale of…
  22. 10-45-94 · Exemption for gross receipts from direct mail service
  23. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  24. 10-45-96 · Tax on gross receipts of professional employer…
  25. 10-45-97 · Professional employer organization defined
  26. 10-45-98 · Temporary help services not subject to § 10-45-96
  27. 10-45-99 · Definitions
  28. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  29. 10-45-101 · Requirements for extension
  30. 10-45-102 · Extension applies to full costs and installation fees
  31. 10-45-103 · Application for extension permit--Permit nontransferable
  32. 10-45-104 · Secretary to prescribe form and documentation requirements
  33. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  34. 10-45-106 · Right to hearing on denial of extension request
  35. 10-45-107 · Promulgation of rules regarding filing extensions
  36. 10-45-108 · Sourcing of sales and services
  37. 10-45-109 · Registration and tax collection does not create nexus for…
  38. 10-45-110 · Exemption for sale of coins, currency, or bullion
  39. 10-45-111 · Relief from liability for failing to collect tax at new…
  40. 10-45-112 · Exemption for nonprofit corporations created for fire…
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