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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-60

10-46-60. Repealed by SL 2004, ch 94, § 14

Official textsdlegislature.gov

10-46-60
10-46-60.
Repealed by SL 2004, ch 94 , § 14.

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In this chapter (40 sections)
  1. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  2. 10-46-40 · Rules for administration--Uniformity of application
  3. 10-46-41 · Determination of tax by secretary in absence of correct…
  4. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  5. 10-46-43 · Records maintained by retailers and users--Examination and…
  6. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  7. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  8. 10-46-46 · Restoration of revoked sales tax permit
  9. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  10. 10-46-48 · Revenue credited to general fund
  11. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  12. 10-46-50 · Floor laying service subject to tax
  13. 10-46-51 · Exemption of large boats subject to excise tax
  14. 10-46-52 · Exemption of gaming proceeds
  15. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  16. 10-46-55 · Exemption of natural gas transportation services by pipeline
  17. 10-46-56 · Exemption for the use of credit card processing services
  18. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  19. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  20. 10-46-59 · Inapplicability of tax
  21. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  22. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  23. 10-46-62 · Gross receipts from charge of interest exempted
  24. 10-46-63 · Exemption for use of certain rodeo services
  25. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  26. 10-46-65 · Exemptions
  27. 10-46-66 · Retail sales include auctions, consignments, products…
  28. 10-46-67 · Department authorized to issue direct payment permits to…
  29. 10-46-68 · Exemption for lodging house or hotel membership fees
  30. 10-46-69 · Tax on use of certain mobile telecommunications services
  31. 10-46-70 · Exemption of receipts received by the state and political…
  32. 10-46-71 · Exemption for sale of coins, currency, or bullion
  33. 10-46-72 · Relief from liability for failing to report tax at new…
  34. 10-46-73 · Exemption for nonprofit corporations created for fire…
  35. 10-46-74 · Exemption--Coaches
  36. 10-46-75 · Exemption--Certain services rendered to a partnership
  37. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  38. 10-46A-2 · Prime contractors and subcontractors subject to tax
  39. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  40. 10-46A-4 · Gross receipts defined--Items not deductible
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