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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-40

Rules for administration--Uniformity of application

Official textsdlegislature.gov

The secretary of revenue may promulgate rules pursuant to chapter 1-26 for the administration and enforcement of this chapter and for adding such tax, or the average equivalent thereof, providing this method applies uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practical, the amount of such tax.

Last amended: Source: SL 1939, ch 276 , § 9; SDC Supp 1960, § 57.9944; SL 1987, ch 82 , § 31; 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. 10-46-20 · Collection of tax by retailer maintaining place of business…
  2. 10-46-21 · Semiannual report of sales by retailer maintaining place of…
  3. 10-46-22 · Permit for collection of tax by retailer not maintaining…
  4. 10-46-23 · Collection and remittance of tax by retailer
  5. 10-46-24 · Surety bond filed by retailer
  6. 10-46-25 · Securities deposited by retailer in lieu of bond
  7. 10-46-26 · Tax collected as debt of retailer
  8. 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
  9. 10-46-28 · Contents of return--Remittance
  10. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  11. 10-46-30 · Execution of retailers' returns
  12. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  13. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  14. 10-46-33 · Direct payment of tax by user
  15. 10-46-34 · Liability of user for tax--Returns and payments
  16. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  17. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  18. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  19. 10-46-38 · Failure to file return as misdemeanor
  20. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  21. 10-46-40 · Rules for administration--Uniformity of application
  22. 10-46-41 · Determination of tax by secretary in absence of correct…
  23. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  24. 10-46-43 · Records maintained by retailers and users--Examination and…
  25. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  26. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  27. 10-46-46 · Restoration of revoked sales tax permit
  28. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  29. 10-46-48 · Revenue credited to general fund
  30. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  31. 10-46-50 · Floor laying service subject to tax
  32. 10-46-51 · Exemption of large boats subject to excise tax
  33. 10-46-52 · Exemption of gaming proceeds
  34. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  35. 10-46-55 · Exemption of natural gas transportation services by pipeline
  36. 10-46-56 · Exemption for the use of credit card processing services
  37. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  38. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  39. 10-46-59 · Inapplicability of tax
  40. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
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