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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-52B-1

Authorization of tax--Rate--Conformity with state tax

Official textsdlegislature.gov

Effective July 1, 2026
10-52B-1 . Authorization of tax--Rate--Conformity with state tax.
A county may impose a gross receipts tax not to exceed one-half percent on the gross receipts of all sales of tangible personal property, any product transferred electronically, and services, that are taxable pursuant to chapters 10-45 and 10-46 in the county. The tax must conform in all respects to the state sales and use tax, with the exception of the tax rate.
For purposes of this chapter, "gross receipts" have the same meaning as defined and used in chapter 10-45 .

Last amended: Source: SL 2026, ch 55 , § 5.

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In this chapter (40 sections)
  1. 10-52-11 · 10-52-11. Repealed by SL 2002, ch 64, § 41, as amended by SL…
  2. 10-52-12 · 10-52-12. Repealed by SL 2002, ch 64, § 42, as amended by SL…
  3. 10-52-13 · Municipality to report boundary changes to secretary of…
  4. 10-52-14 · Transportation of property and passengers within single…
  5. 10-52-16 · 10-52-16. Repealed by SL 2002, ch 64, § 48, as amended by SL…
  6. 10-52-17 · Refund to contractors or subcontractors of sales or use tax…
  7. 10-52-18 · Timely filing of returns and payment of…
  8. 10-52-19 · Capital improvement tax--Taxable gross…
  9. 10-52-20 · Capital improvement tax--Ordinance--Contents--Board…
  10. 10-52-21 · Capital improvement tax--Referendum election--Notification…
  11. 10-52-22 · Capital improvement tax--Special municipal fund
  12. 10-52-23 · Capital improvement tax--Special municipal fund--Authorized…
  13. 10-52-24 · Capital improvement tax--Duration
  14. 10-52-25 · Capital improvement tax--Time required for subsequent tax
  15. 10-52A-1 · Definitions
  16. 10-52A-2 · Additional municipal non-ad valorem tax…
  17. 10-52A-3 · Department to administer tax
  18. 10-52A-4 · 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14,…
  19. 10-52A-5 · 10-52A-5. Repealed by SL 2007, ch 65, § 12
  20. 10-52A-6 · Applicability of certain other provisions
  21. 10-52A-7 · Promulgation of rules--Scope
  22. 10-52A-8 · Penalties for violations
  23. 10-52A-9 · Taxpayer to keep books and records--Inspection--Retention…
  24. 10-52A-10 · Tax may be referred to voters--Certain taxes to continue
  25. 10-52A-11 · Administration of taxes--Forms and rules--Records
  26. 10-52A-12 · Moneys received credited to special municipal tax…
  27. 10-52A-13 · Ordinance or amendment enacted under…
  28. 10-52A-14 · Issuance of bonds--Use of proceeds of bonds
  29. 10-52B-1 · Authorization of tax--Rate--Conformity with state tax
  30. 10-52B-2 · Property tax reduction fund--Tax moneys deposited
  31. 10-52B-3 · Property tax reduction fund--Use of moneys--Property tax…
  32. 10-52B-4 · Ordinance to impose tax--Contents
  33. 10-52B-5 · Ordinance to impose tax--Referendum--No emergency clause
  34. 10-52B-6 · Ordinance to impose tax--Initiated measure
  35. 10-52B-7 · Gross receipts--Exclusion of taxes
  36. 10-52B-8 · Administration of tax--Forms--Promulgation of rules--Records
  37. 10-52B-9 · Moneys collected by department--Transfer to county property…
  38. 10-52B-10 · New or amended tax ordinance--Effective date--Notice to…
  39. 10-52B-11 · Person subject to tax--Duty to file and remit taxes
  40. 10-52B-12 · Exemption--Construction work entered into prior to tax
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