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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-66

Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer

Official textsdlegislature.gov

All auction sales and consignment sales of tangible personal property, any product transferred electronically, and services are sales at retail. The auction clerk shall file the return and remit the tax imposed by this chapter on the gross receipts from each auction after applying the deductions provided by § 10-45-92 . However, the auctioneer is responsible for the payment of the tax imposed by this chapter if the auction clerk is an employee of the auctioneer or if the auction clerk does not have a permit as required by this chapter. In addition to any other information required to be kept by this chapter, each auction clerk shall keep records that identify the owner of the property sold at auction and the auctioneer who conducts the sale of such property.

Last amended: Source: SL 2000, ch 63 , § 2; SL 2008, ch 51 , § 60.

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In this chapter (40 sections)
  1. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  2. 10-46-46 · Restoration of revoked sales tax permit
  3. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  4. 10-46-48 · Revenue credited to general fund
  5. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  6. 10-46-50 · Floor laying service subject to tax
  7. 10-46-51 · Exemption of large boats subject to excise tax
  8. 10-46-52 · Exemption of gaming proceeds
  9. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  10. 10-46-55 · Exemption of natural gas transportation services by pipeline
  11. 10-46-56 · Exemption for the use of credit card processing services
  12. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  13. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  14. 10-46-59 · Inapplicability of tax
  15. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  16. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  17. 10-46-62 · Gross receipts from charge of interest exempted
  18. 10-46-63 · Exemption for use of certain rodeo services
  19. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  20. 10-46-65 · Exemptions
  21. 10-46-66 · Retail sales include auctions, consignments, products…
  22. 10-46-67 · Department authorized to issue direct payment permits to…
  23. 10-46-68 · Exemption for lodging house or hotel membership fees
  24. 10-46-69 · Tax on use of certain mobile telecommunications services
  25. 10-46-70 · Exemption of receipts received by the state and political…
  26. 10-46-71 · Exemption for sale of coins, currency, or bullion
  27. 10-46-72 · Relief from liability for failing to report tax at new…
  28. 10-46-73 · Exemption for nonprofit corporations created for fire…
  29. 10-46-74 · Exemption--Coaches
  30. 10-46-75 · Exemption--Certain services rendered to a partnership
  31. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  32. 10-46A-2 · Prime contractors and subcontractors subject to tax
  33. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  34. 10-46A-4 · Gross receipts defined--Items not deductible
  35. 10-46A-5 · Improvement without contract taxable when sold within four…
  36. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  37. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  38. 10-46A-8 · Report and payment of tax
  39. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  40. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
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