<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2.1 - Tax on sales of sectional homes--Sectional homes defined.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s89de067c881745709f1fb0840cd62726Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s89de067c881745709f1fb0840cd62726SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s89de067c881745709f1fb0840cd62726CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s89de067c881745709f1fb0840cd62726Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s89de067c881745709f1fb0840cd62726DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s89de067c881745709f1fb0840cd62726000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s89de067c881745709f1fb0840cd62726NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s89de067c881745709f1fb0840cd62726DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s89de067c881745709f1fb0840cd62726SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-45-2.1 - Tax on sales of sectional homes--Sectional homes defined."><meta property="og:description" content="SDLRC Codified Law 10-45-2.1 - Tax on sales of sectional homes--Sectional homes defined."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-45-2.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s89de067c881745709f1fb0840cd62726Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45-2.1" rel="noopener"><span class="s89de067c881745709f1fb0840cd62726SENU">10-45-2.1</span></a><span xml:space="preserve" class="s89de067c881745709f1fb0840cd62726SENU">. </span><span class="s89de067c881745709f1fb0840cd62726CL">Tax on sales of sectional homes--Sectional homes defined.</span></p><p dir="ltr" class="s89de067c881745709f1fb0840cd62726Statute"><span class="s89de067c881745709f1fb0840cd62726DefaultParagraphFont">Sales of sectional homes are subject to sales tax, which shall be based upon the fair market value of the raw materials used to construct each home.</span></p><p dir="ltr" class="s89de067c881745709f1fb0840cd62726Statute"><span xml:space="preserve" class="s89de067c881745709f1fb0840cd62726DefaultParagraphFont">For the purpose of this section, the term, sectional homes, means any home pre-built in whole or in part for the purpose of permanent placement on a foundation. Mobile homes as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-3-1" rel="noopener"><span class="s89de067c881745709f1fb0840cd62726DefaultParagraphFont">32-3-1</span></a><span xml:space="preserve" class="s89de067c881745709f1fb0840cd62726DefaultParagraphFont"> and manufactured homes as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-3-1" rel="noopener"><span class="s89de067c881745709f1fb0840cd62726DefaultParagraphFont">32-3-1</span></a><span xml:space="preserve" class="s89de067c881745709f1fb0840cd62726DefaultParagraphFont"> are not sectional homes.</span></p><p dir="ltr" class="s89de067c881745709f1fb0840cd62726Normal"><span xml:space="preserve" class="s89de067c881745709f1fb0840cd62726000000"> </span></p><p dir="ltr" class="s89de067c881745709f1fb0840cd62726NoIndent"><span xml:space="preserve" class="s89de067c881745709f1fb0840cd62726DefaultParagraphFont-000001">Source: </span><span class="s89de067c881745709f1fb0840cd62726SCL">SL 1977, ch 99, § 1; SL 1987, ch 29, § 6; SL 2005, ch 71, § 1; SL 2025, ch 44, § 4.</span></p></div></body></html>