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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-4

Tax imposed on person using property

Official textsdlegislature.gov

In addition, said tax is hereby imposed upon every person using, storing, or otherwise consuming such property within this state until such tax has been paid directly to a retailer or the secretary of revenue as hereinafter provided.

Last amended: Source: SL 1939, ch 276 , § 3; SL 1953, ch 471 , § 1; SDC Supp 1960, § 57.4303 (3); 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. 10-46-1 · Definition of terms
  2. 10-46-2 · Tax on tangible personal property purchased for use in…
  3. 10-46-3 · Tax on tangible personal property and electronically…
  4. 10-46-4 · Tax imposed on person using property
  5. 10-46-5 · Contractors and subcontractors taxed on property used in…
  6. 10-46-6 · Exemption of property and services subject to sales tax
  7. 10-46-7 · Constitutional exemptions from tax--Property of public…
  8. 10-46-8 · Exemption of property brought in for personal use of…
  9. 10-46-9 · Exemption of raw material, parts and newsprint for…
  10. 10-46-13 · 10-46-13. Repealed by SL 1985, ch 241, § 20
  11. 10-46-14 · Exemption of commodities otherwise taxed
  12. 10-46-15 · Exemption of property of educational institutions and…
  13. 10-46-16 · Exemption of livestock, poultry, ostriches, emus, or rheas…
  14. 10-46-17 · Exemption of motor fuel used for agricultural purposes
  15. 10-46-18 · Delivery in state as prima facie evidence of sale for use in…
  16. 10-46-19 · Manner of collection of tax
  17. 10-46-20 · Collection of tax by retailer maintaining place of business…
  18. 10-46-21 · Semiannual report of sales by retailer maintaining place of…
  19. 10-46-22 · Permit for collection of tax by retailer not maintaining…
  20. 10-46-23 · Collection and remittance of tax by retailer
  21. 10-46-24 · Surety bond filed by retailer
  22. 10-46-25 · Securities deposited by retailer in lieu of bond
  23. 10-46-26 · Tax collected as debt of retailer
  24. 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
  25. 10-46-28 · Contents of return--Remittance
  26. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  27. 10-46-30 · Execution of retailers' returns
  28. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  29. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  30. 10-46-33 · Direct payment of tax by user
  31. 10-46-34 · Liability of user for tax--Returns and payments
  32. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  33. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  34. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  35. 10-46-38 · Failure to file return as misdemeanor
  36. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  37. 10-46-40 · Rules for administration--Uniformity of application
  38. 10-46-41 · Determination of tax by secretary in absence of correct…
  39. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  40. 10-46-43 · Records maintained by retailers and users--Examination and…
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