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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-31

Amounts of tax paid on conditional sales or installment contract receipts

Official textsdlegislature.gov

If tangible personal property or any product transferred electronically is sold under a conditional sales contract, or under any other form of sale wherein the payment of the principal sum, or a part thereof, is extended over a period longer than sixty days from the date of the sale thereof, the retailer may collect and remit for each month that portion of the tax equal to the rate of tax as provided for in this chapter of that portion of the purchase price actually received during the month.

Last amended: Source: SL 1939, ch 276 , § 11; SDC Supp 1960, § 57.4310; SL 2001, ch 56 , § 12; SL 2008, ch 51 , § 56.

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In this chapter (40 sections)
  1. 10-46-8 · Exemption of property brought in for personal use of…
  2. 10-46-9 · Exemption of raw material, parts and newsprint for…
  3. 10-46-13 · 10-46-13. Repealed by SL 1985, ch 241, § 20
  4. 10-46-14 · Exemption of commodities otherwise taxed
  5. 10-46-15 · Exemption of property of educational institutions and…
  6. 10-46-16 · Exemption of livestock, poultry, ostriches, emus, or rheas…
  7. 10-46-17 · Exemption of motor fuel used for agricultural purposes
  8. 10-46-18 · Delivery in state as prima facie evidence of sale for use in…
  9. 10-46-19 · Manner of collection of tax
  10. 10-46-20 · Collection of tax by retailer maintaining place of business…
  11. 10-46-21 · Semiannual report of sales by retailer maintaining place of…
  12. 10-46-22 · Permit for collection of tax by retailer not maintaining…
  13. 10-46-23 · Collection and remittance of tax by retailer
  14. 10-46-24 · Surety bond filed by retailer
  15. 10-46-25 · Securities deposited by retailer in lieu of bond
  16. 10-46-26 · Tax collected as debt of retailer
  17. 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
  18. 10-46-28 · Contents of return--Remittance
  19. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  20. 10-46-30 · Execution of retailers' returns
  21. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  22. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  23. 10-46-33 · Direct payment of tax by user
  24. 10-46-34 · Liability of user for tax--Returns and payments
  25. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  26. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  27. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  28. 10-46-38 · Failure to file return as misdemeanor
  29. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  30. 10-46-40 · Rules for administration--Uniformity of application
  31. 10-46-41 · Determination of tax by secretary in absence of correct…
  32. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  33. 10-46-43 · Records maintained by retailers and users--Examination and…
  34. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  35. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  36. 10-46-46 · Restoration of revoked sales tax permit
  37. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  38. 10-46-48 · Revenue credited to general fund
  39. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  40. 10-46-50 · Floor laying service subject to tax
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