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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-28

Contents of return--Remittance

Official textsdlegislature.gov

At the time specified in § 10-46-27.1 , the person or retailer shall file with the secretary a return for the preceding reporting period in a form prescribed by the secretary showing the sales price of any tangible personal property, any product transferred electronically, or services sold by the retailer during the preceding reporting period, the use, storage, or consumption of which is subject to the tax imposed by this chapter, and such other information as the secretary deems necessary for the proper administration of this chapter. Each return shall be accompanied by a remittance of the amount of such tax for the period covered by the return.

Last amended: Source: SL 1939, ch 276 , § 11; SDC Supp 1960, § 57.4310; SL 1981, ch 106 , § 6; SL 1984, ch 91 , § 3; SL 2003, ch 272 , § 82; SL 2008, ch 51 , § 55; SL 2010, ch 64 , § 3.

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In this chapter (40 sections)
  1. 10-46-5 · Contractors and subcontractors taxed on property used in…
  2. 10-46-6 · Exemption of property and services subject to sales tax
  3. 10-46-7 · Constitutional exemptions from tax--Property of public…
  4. 10-46-8 · Exemption of property brought in for personal use of…
  5. 10-46-9 · Exemption of raw material, parts and newsprint for…
  6. 10-46-13 · 10-46-13. Repealed by SL 1985, ch 241, § 20
  7. 10-46-14 · Exemption of commodities otherwise taxed
  8. 10-46-15 · Exemption of property of educational institutions and…
  9. 10-46-16 · Exemption of livestock, poultry, ostriches, emus, or rheas…
  10. 10-46-17 · Exemption of motor fuel used for agricultural purposes
  11. 10-46-18 · Delivery in state as prima facie evidence of sale for use in…
  12. 10-46-19 · Manner of collection of tax
  13. 10-46-20 · Collection of tax by retailer maintaining place of business…
  14. 10-46-21 · Semiannual report of sales by retailer maintaining place of…
  15. 10-46-22 · Permit for collection of tax by retailer not maintaining…
  16. 10-46-23 · Collection and remittance of tax by retailer
  17. 10-46-24 · Surety bond filed by retailer
  18. 10-46-25 · Securities deposited by retailer in lieu of bond
  19. 10-46-26 · Tax collected as debt of retailer
  20. 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
  21. 10-46-28 · Contents of return--Remittance
  22. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  23. 10-46-30 · Execution of retailers' returns
  24. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  25. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  26. 10-46-33 · Direct payment of tax by user
  27. 10-46-34 · Liability of user for tax--Returns and payments
  28. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  29. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  30. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  31. 10-46-38 · Failure to file return as misdemeanor
  32. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  33. 10-46-40 · Rules for administration--Uniformity of application
  34. 10-46-41 · Determination of tax by secretary in absence of correct…
  35. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  36. 10-46-43 · Records maintained by retailers and users--Examination and…
  37. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  38. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  39. 10-46-46 · Restoration of revoked sales tax permit
  40. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
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