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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46B-6

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; SDCL Supp, § 10-46A-7 ; 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. 10-46A-5 · Improvement without contract taxable when sold within four…
  2. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  3. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  4. 10-46A-8 · Report and payment of tax
  5. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  6. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  7. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  8. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  9. 10-46A-13 · Personal liability of officers, managers, or partners of…
  10. 10-46A-14 · Restriction on application of rate increase
  11. 10-46A-15 · Contractor's excise tax license required--Application
  12. 10-46A-16 · Issuance of license--Assignment prohibited
  13. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  14. 10-46A-18 · Exemption for floor laying
  15. 10-46A-19 · Promulgation of rules
  16. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  17. 10-46B-2 · Prime contractors and subcontractors subject to tax
  18. 10-46B-3 · Total contract price as basis of tax
  19. 10-46B-4 · Gross receipts defined--Items not deductible
  20. 10-46B-5 · Improvement without contract taxable when sold within four…
  21. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  22. 10-46B-7 · Report and payment of tax
  23. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  24. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  25. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  26. 10-46B-11 · Personal liability of officers, managers, or partners of…
  27. 10-46B-12 · Prospective application of increases in tax
  28. 10-46B-13 · Contractor's excise tax license required--Application
  29. 10-46B-14 · Issuance of license--Assignment prohibited
  30. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  31. 10-46B-16 · Exemption for floor laying
  32. 10-46B-17 · Allocation of certain revenues to water and environment fund
  33. 10-46B-18 · Promulgation of rules
  34. 10-46C-1 · 10-46C-1. Repealed by SL 2014, ch 63, § 1
  35. 10-46C-2 · 10-46C-2. Repealed by SL 2003, ch 49, § 5
  36. 10-46C-3 · 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10
  37. 10-46D-1 · 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13,…
  38. 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment…
  39. 10-46E-2 · Tax imposed on use, storage, and consumption of farm…
  40. 10-46E-3 · Tax imposed on use, storage, and consumption of farm…
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