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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-34

Liability of user for tax--Returns and payments

Official textsdlegislature.gov

Any person who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time specified in § 10-46-27.1 , pay the tax upon all such property used by the person during the preceding month in such manner and accompanied by such returns as required by § 10-46-27.1 . All of the provisions of §§ 10-46-27.1 to 10-46-31 , inclusive, with reference to such returns and payments are applicable to the returns and payments required by this chapter.

Last amended: Source: SL 1939, ch 276 , § 12; SDC Supp 1960, § 57.4311; SL 1981, ch 106 , § 8; SL 1984, ch 91 , § 4; SL 2003, ch 272 , § 82; SL 2010, ch 64 , § 5.

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In this chapter (40 sections)
  1. 10-46-14 · Exemption of commodities otherwise taxed
  2. 10-46-15 · Exemption of property of educational institutions and…
  3. 10-46-16 · Exemption of livestock, poultry, ostriches, emus, or rheas…
  4. 10-46-17 · Exemption of motor fuel used for agricultural purposes
  5. 10-46-18 · Delivery in state as prima facie evidence of sale for use in…
  6. 10-46-19 · Manner of collection of tax
  7. 10-46-20 · Collection of tax by retailer maintaining place of business…
  8. 10-46-21 · Semiannual report of sales by retailer maintaining place of…
  9. 10-46-22 · Permit for collection of tax by retailer not maintaining…
  10. 10-46-23 · Collection and remittance of tax by retailer
  11. 10-46-24 · Surety bond filed by retailer
  12. 10-46-25 · Securities deposited by retailer in lieu of bond
  13. 10-46-26 · Tax collected as debt of retailer
  14. 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
  15. 10-46-28 · Contents of return--Remittance
  16. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  17. 10-46-30 · Execution of retailers' returns
  18. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  19. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  20. 10-46-33 · Direct payment of tax by user
  21. 10-46-34 · Liability of user for tax--Returns and payments
  22. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  23. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  24. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  25. 10-46-38 · Failure to file return as misdemeanor
  26. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  27. 10-46-40 · Rules for administration--Uniformity of application
  28. 10-46-41 · Determination of tax by secretary in absence of correct…
  29. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  30. 10-46-43 · Records maintained by retailers and users--Examination and…
  31. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  32. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  33. 10-46-46 · Restoration of revoked sales tax permit
  34. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  35. 10-46-48 · Revenue credited to general fund
  36. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  37. 10-46-50 · Floor laying service subject to tax
  38. 10-46-51 · Exemption of large boats subject to excise tax
  39. 10-46-52 · Exemption of gaming proceeds
  40. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
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