Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-7

Constitutional exemptions from tax--Property of public agencies

Official textsdlegislature.gov

Tangible personal property and any product transferred electronically, the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States of America or under the Constitution of this state, or tangible personal property and any product transferred electronically sold to the United States, the State of South Dakota, or any public or municipal corporation of the state which is for the use, storage, or consumption of such public corporations is hereby specifically exempt from the tax imposed by this chapter.

Last amended: Source: SL 1939, ch 276 , § 4 (3); SL 1943, ch 301 ; SL 1953, ch 471 ; SL 1955, ch 419 , § 1; SDC Supp 1960, § 57.4304 (3); SL 1970, ch 75 ; SL 1999, ch 222 , § 1; SL 2008, ch 51 , § 45.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
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 Repealed by SL 1985, ch 241, § 20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…
Full table of contents →