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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46A-7

Administration of tax--Sales tax provisions applicable

Official textsdlegislature.gov

The secretary of revenue is hereby charged with the enforcement and administration of the provisions of this chapter, and as to licensing and reports, it shall be administered in the same manner as the tax imposed by chapter 10-45 . For enforcement and interest purposes §§ 10-45-24 to 10-45-52 , inclusive, and all amendments that may hereafter be made thereto shall apply to and be available and said sections are by reference incorporated herein.

Last amended: Source: SL 1979, ch 84 , §§ 12G, 12I; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-46-62 · Gross receipts from charge of interest exempted
  2. 10-46-63 · Exemption for use of certain rodeo services
  3. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  4. 10-46-65 · Exemptions
  5. 10-46-66 · Retail sales include auctions, consignments, products…
  6. 10-46-67 · Department authorized to issue direct payment permits to…
  7. 10-46-68 · Exemption for lodging house or hotel membership fees
  8. 10-46-69 · Tax on use of certain mobile telecommunications services
  9. 10-46-70 · Exemption of receipts received by the state and political…
  10. 10-46-71 · Exemption for sale of coins, currency, or bullion
  11. 10-46-72 · Relief from liability for failing to report tax at new…
  12. 10-46-73 · Exemption for nonprofit corporations created for fire…
  13. 10-46-74 · Exemption--Coaches
  14. 10-46-75 · Exemption--Certain services rendered to a partnership
  15. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  16. 10-46A-2 · Prime contractors and subcontractors subject to tax
  17. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  18. 10-46A-4 · Gross receipts defined--Items not deductible
  19. 10-46A-5 · Improvement without contract taxable when sold within four…
  20. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  21. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  22. 10-46A-8 · Report and payment of tax
  23. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  24. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  25. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  26. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  27. 10-46A-13 · Personal liability of officers, managers, or partners of…
  28. 10-46A-14 · Restriction on application of rate increase
  29. 10-46A-15 · Contractor's excise tax license required--Application
  30. 10-46A-16 · Issuance of license--Assignment prohibited
  31. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  32. 10-46A-18 · Exemption for floor laying
  33. 10-46A-19 · Promulgation of rules
  34. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  35. 10-46B-2 · Prime contractors and subcontractors subject to tax
  36. 10-46B-3 · Total contract price as basis of tax
  37. 10-46B-4 · Gross receipts defined--Items not deductible
  38. 10-46B-5 · Improvement without contract taxable when sold within four…
  39. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  40. 10-46B-7 · Report and payment of tax
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