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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45A-2

Refund of sales and service tax to elderly and disabled persons

Official textsdlegislature.gov

Any person sixty-five years of age or older prior to January first in the year for which a claim for refund is made, and any disabled person as defined in subdivision 10-45A-1(2), and resident of this state for that entire calendar year, shall be reimbursed and repaid as a refund for retail sales and service taxes paid, within sixty days after the deadline, as prescribed in § 10-45A-8 , for the filing of a claim with the secretary of the Department of Revenue, according to the schedule in §§ 10-45A-5 to 10-45A-7 , inclusive.

Last amended: Source: SL 1974, ch 89 , § 2; SL 1975, ch 106 , § 1; SL 1989, ch 93 , § 6; 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. 10-45-96 · Tax on gross receipts of professional employer…
  2. 10-45-97 · Professional employer organization defined
  3. 10-45-98 · Temporary help services not subject to § 10-45-96
  4. 10-45-99 · Definitions
  5. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  6. 10-45-101 · Requirements for extension
  7. 10-45-102 · Extension applies to full costs and installation fees
  8. 10-45-103 · Application for extension permit--Permit nontransferable
  9. 10-45-104 · Secretary to prescribe form and documentation requirements
  10. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  11. 10-45-106 · Right to hearing on denial of extension request
  12. 10-45-107 · Promulgation of rules regarding filing extensions
  13. 10-45-108 · Sourcing of sales and services
  14. 10-45-109 · Registration and tax collection does not create nexus for…
  15. 10-45-110 · Exemption for sale of coins, currency, or bullion
  16. 10-45-111 · Relief from liability for failing to collect tax at new…
  17. 10-45-112 · Exemption for nonprofit corporations created for fire…
  18. 10-45-113 · Exemption for small sales by minors
  19. 10-45-114 · Exemption--Coaches
  20. 10-45A-1 · Definition of terms
  21. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  22. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  23. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  24. 10-45A-5 · Refund amounts for single-member households
  25. 10-45A-6 · Refund amounts for multiple-member households
  26. 10-45A-7 · Secretary to prepare table
  27. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  28. 10-45A-9 · Claim computed by department at election of claimant
  29. 10-45A-10 · Documentary evidence with claim
  30. 10-45A-11 · Secretary to determine disability claims
  31. 10-45A-12 · Death of claimant--Disposition of claim
  32. 10-45A-13 · Proration of funds insufficient to pay all claims
  33. 10-45A-14 · Denial of claim--Hearing before secretary of…
  34. 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
  35. 10-45A-16 · Promulgation of rules
  36. 10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
  37. 10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3
  38. 10-45B-4 · 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3,…
  39. 10-45B-6 · 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
  40. 10-45B-7 · 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff.…
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