<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 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2038681Normal { 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.s2038681SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038681CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038681Statute { 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.s2038681DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038681000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038681NoIndent { 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.s2038681DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038681SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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 - Tax on sale of tangible property."><meta property="og:description" content="SDLRC Codified Law 10-45-2 - Tax on sale of tangible property."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-45-2"><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="s2038681Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45-2" rel="noopener"><span class="s2038681SENU">10-45-2</span></a><span xml:space="preserve" class="s2038681SENU">. </span><span class="s2038681CL">Tax on sale of tangible property.</span></p><p dir="ltr" class="s2038681Statute"><span class="s2038681DefaultParagraphFont">There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and two-tenths percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the state to consumers or users.</span></p><p dir="ltr" class="s2038681Normal"><span xml:space="preserve" class="s2038681000000"> </span></p><p dir="ltr" class="s2038681NoIndent"><span xml:space="preserve" class="s2038681DefaultParagraphFont-000001">Source: </span><span class="s2038681SCL">SL 1935, ch 205, § 34; SL 1937, ch 253, § 1; SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1965, ch 288, § 1; SL 1967, ch 335; SL 1969, ch 267, § 1; SL 1978, ch 72, § 37; SL 1979, ch 84, § 1; SL 1980, ch 325, § 14; SL 1987, ch 98, § 2; SL 1988, ch 106, § 1; SL 2016, ch 65, § 1, eff. June 1, 2016; SL 2023, ch 32, § 1.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2027 </p> </div> </body> </html> <html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2085679Normal { 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.s2085679SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085679CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085679Normal-000000 { 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.s2085679DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085679000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085679DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085679SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2085679Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45-2"><span class="s2085679SENU">10-45-2</span></a><span xml:space="preserve" class="s2085679SENU">. </span><span class="s2085679CL">Tax on sale of tangible property.</span></p><p dir="ltr" class="s2085679Normal-000000"><span class="s2085679DefaultParagraphFont">There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and one-half percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the State of South Dakota to consumers or users.</span></p><p dir="ltr" class="s2085679Normal"><span xml:space="preserve" class="s2085679000001"> </span></p><p dir="ltr" class="s2085679Normal"><span xml:space="preserve" class="s2085679DefaultParagraphFont-000002">Source: </span><span class="s2085679SCL">SL 1935, ch 205, § 34; SL 1937, ch 253, § 1; SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1965, ch 288, § 1; SL 1967, ch 335; SL 1969, ch 267, § 1; SL 1978, ch 72, § 37; SL 1979, ch 84, § 1; SL 1980, ch 325, § 14; SL 1987, ch 98, § 2; SL 1988, ch 106, § 1; SL 2016, ch 65, § 1, eff. June 1, 2016; SL 2023, ch 32, §§ 1, 19.</span></p></div></body></html><br /><hr><br /><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 - Tax on sale of tangible property.</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; } </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><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038683Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038683SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038683CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038683Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038683DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038683000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038683SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038683SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038683Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.2"><span class="s2038683SENU">10-45-2.2</span></a><span xml:space="preserve" class="s2038683SENU">. </span><span class="s2038683CL">Materials incorporated in construction work--Restriction on application of rate increase.</span></p><p dir="ltr" class="s2038683Normal-000000"><span class="s2038683DefaultParagraphFont">No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase.</span></p><p dir="ltr" class="s2038683Normal"><span xml:space="preserve" class="s2038683000001"> </span></p><p dir="ltr" class="s2038683Normal"><span class="s2038683SCL">Source:</span><span xml:space="preserve" class="s2038683SCL-000002"> SL 1984, ch 93, § 1; SL 2001, ch 56, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038684Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038684SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038684CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038684Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038684DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038684000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038684SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038684SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038684Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.3"><span class="s2038684SENU">10-45-2.3</span></a><span xml:space="preserve" class="s2038684SENU">. </span><span class="s2038684CL">Conditional or installment sales--Actual cash receipts subject to tax.</span></p><p dir="ltr" class="s2038684Normal-000000"><span class="s2038684DefaultParagraphFont">For purposes of the tax imposed by this chapter, on any sale made under a conditional sales contract, or under other forms of sale wherein the payment of the principal sum is extended over a period longer than sixty days from the date of sale, only the portion of the sale amount that has actually been received in cash by the retailer during each reporting period is subject to the tax imposed by this chapter.</span></p><p dir="ltr" class="s2038684Normal"><span xml:space="preserve" class="s2038684000001"> </span></p><p dir="ltr" class="s2038684Normal"><span class="s2038684SCL">Source:</span><span xml:space="preserve" class="s2038684SCL-000002"> SL 2002, ch 64, § 17.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038685Normal { 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.s2038685SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038685CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038685Normal-000000 { 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.s2038685DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038685Normal-000001 { text-indent: 0.25in; 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; } p.s2038685Normal-000002 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038685000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038685SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038685SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038685Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.4"><span class="s2038685SENU">10-45-2.4</span></a><span xml:space="preserve" class="s2038685SENU">. </span><span class="s2038685CL">Tax on products transferred electronically.</span></p><p dir="ltr" class="s2038685Normal-000000"><span class="s2038685DefaultParagraphFont">There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of all sales, leases, or rentals of any product transferred electronically.</span></p><p dir="ltr" class="s2038685Normal-000001"><span class="s2038685DefaultParagraphFont">The tax is imposed if:</span></p><p dir="ltr" class="s2038685Normal-000002"><span class="s2038685DefaultParagraphFont">(1)    The sale is to an end user;</span></p><p dir="ltr" class="s2038685Normal-000002"><span class="s2038685DefaultParagraphFont">(2)    The sale is to a person who is not an end user, unless otherwise exempted by this chapter;</span></p><p dir="ltr" class="s2038685Normal-000002"><span class="s2038685DefaultParagraphFont">(3)    The seller grants the right of permanent or less than permanent use of the products transferred electronically; or</span></p><p dir="ltr" class="s2038685Normal-000002"><span class="s2038685DefaultParagraphFont">(4)    The sale is conditioned or not conditioned upon continued payment.</span></p><p dir="ltr" class="s2038685Normal-000001"><span class="s2038685DefaultParagraphFont">For the purposes of this section, the term, end user, does not include any person who received by contract any product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person.</span></p><p dir="ltr" class="s2038685Normal-000001"><span class="s2038685DefaultParagraphFont">For the purposes of this section, the term, permanent use, means perpetual or for an indefinite or unspecified length of time. The sale of a digital code that may be utilized to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically. A digital code is a code that permits a purchaser to obtain at a later date a product transferred electronically.</span></p><p dir="ltr" class="s2038685Normal"><span xml:space="preserve" class="s2038685000003"> </span></p><p dir="ltr" class="s2038685Normal"><span class="s2038685SCL">Source:</span><span xml:space="preserve" class="s2038685SCL-000004"> SL 2008, ch 51, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038686Normal { 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.s2038686SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038686CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038686Normal-000000 { 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.s2038686DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038686Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2038686Normal-000002 { margin-left: 1.14in; text-indent: -0.44in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038686000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038686SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038686SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038686Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038686SENU">10-45-2.5</span></a><span xml:space="preserve" class="s2038686SENU">. </span><span class="s2038686CL">Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.</span></p><p dir="ltr" class="s2038686Normal-000000"><span xml:space="preserve" class="s2038686DefaultParagraphFont">Pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038686DefaultParagraphFont">10-45-2.5</span></a><span xml:space="preserve" class="s2038686DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.9"><span class="s2038686DefaultParagraphFont">10-45-2.9</span></a><span class="s2038686DefaultParagraphFont">, inclusive, a retailer is engaged in the business of selling tangible personal property, services, and products transferred electronically for use in this state if:</span></p><p dir="ltr" class="s2038686Normal-000001"><span class="s2038686DefaultParagraphFont">(1)    Both of the following conditions exist:</span></p><p dir="ltr" class="s2038686Normal-000002"><span class="s2038686DefaultParagraphFont">(a)    The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a retailer maintaining a place of business within this state; and</span></p><p dir="ltr" class="s2038686Normal-000002"><span class="s2038686DefaultParagraphFont">(b)    The retailer sells the same or a substantially similar line of products as the related retailer in this state and does so under the same or a substantially similar business name, or the instate facility or instate employee of the related retailer is used to advertise, promote, or facilitate sales by the retailer to a consumer; or</span></p><p dir="ltr" class="s2038686Normal-000001"><span class="s2038686DefaultParagraphFont">(2)    The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a business that maintains a distribution house, sales house, warehouse, or similar place of business in this state that delivers property sold by the retailer to consumers.</span></p><p dir="ltr" class="s2038686Normal"><span xml:space="preserve" class="s2038686000003"> </span></p><p dir="ltr" class="s2038686Normal"><span class="s2038686SCL">Source:</span><span xml:space="preserve" class="s2038686SCL-000004"> SL 2011, ch 56, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038687Normal { 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.s2038687SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038687CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038687Normal-000000 { 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.s2038687DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038687Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038687000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038687SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038687SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038687Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.6"><span class="s2038687SENU">10-45-2.6</span></a><span xml:space="preserve" class="s2038687SENU">. </span><span xml:space="preserve" class="s2038687CL">Definition of terms used in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038687CL">10-45-2.5</span></a><span class="s2038687CL">.</span></p><p dir="ltr" class="s2038687Normal-000000"><span xml:space="preserve" class="s2038687DefaultParagraphFont">Terms used in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038687DefaultParagraphFont">10-45-2.5</span></a><span xml:space="preserve" class="s2038687DefaultParagraphFont"> mean:</span></p><p dir="ltr" class="s2038687Normal-000001"><span class="s2038687DefaultParagraphFont">(1)    "Substantial ownership interest," an interest in an entity that is not less than the degree of ownership of equity interest in an entity that is specified by Section 78p of Title 15 of the United States Code as of January 1, 2011, with respect to a person other than a director or officer;</span></p><p dir="ltr" class="s2038687Normal-000001"><span class="s2038687DefaultParagraphFont">(2)    "Ownership," includes both direct ownership and indirect ownership through a parent, subsidiary, or affiliate.</span></p><p dir="ltr" class="s2038687Normal"><span xml:space="preserve" class="s2038687000002"> </span></p><p dir="ltr" class="s2038687Normal"><span class="s2038687SCL">Source:</span><span xml:space="preserve" class="s2038687SCL-000003"> SL 2011, ch 56, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038688Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038688SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038688CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038688Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038688DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038688000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038688SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038688SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038688Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.7"><span class="s2038688SENU">10-45-2.7</span></a><span xml:space="preserve" class="s2038688SENU">. </span><span class="s2038688CL">Retailers processing orders electronically.</span></p><p dir="ltr" class="s2038688Normal-000000"><span xml:space="preserve" class="s2038688DefaultParagraphFont">The processing of orders electronically, including facsimile, telephone, the internet, or other electronic ordering process, does not relieve a retailer of responsibility for collection of the tax from the purchaser if the retailer is doing business in this state pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038688DefaultParagraphFont">10-45-2.5</span></a><span xml:space="preserve" class="s2038688DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.9"><span class="s2038688DefaultParagraphFont">10-45-2.9</span></a><span class="s2038688DefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s2038688Normal"><span xml:space="preserve" class="s2038688000001"> </span></p><p dir="ltr" class="s2038688Normal"><span class="s2038688SCL">Source:</span><span xml:space="preserve" class="s2038688SCL-000002"> SL 2011, ch 56, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038689Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038689SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038689CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038689Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038689DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038689000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038689SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038689SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038689Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.8"><span class="s2038689SENU">10-45-2.8</span></a><span xml:space="preserve" class="s2038689SENU">. </span><span class="s2038689CL">Retailers that are part of controlled group.</span></p><p dir="ltr" class="s2038689Normal-000000"><span xml:space="preserve" class="s2038689DefaultParagraphFont">Any retailer that is part of a controlled group as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-20.3"><span class="s2038689DefaultParagraphFont">10-45-20.3</span></a><span xml:space="preserve" class="s2038689DefaultParagraphFont"> and that controlled group has a component member that is a retailer engaged in business in this state as described in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038689DefaultParagraphFont">10-45-2.5</span></a><span xml:space="preserve" class="s2038689DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.9"><span class="s2038689DefaultParagraphFont">10-45-2.9</span></a><span xml:space="preserve" class="s2038689DefaultParagraphFont">, inclusive, shall be presumed to be a retailer engaged in business in this state. This presumption may be rebutted by evidence that during the calendar year at issue the component member that is a retailer engaged in business in this state did not engage in any of the activities described in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038689DefaultParagraphFont">10-45-2.5</span></a><span xml:space="preserve" class="s2038689DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.9"><span class="s2038689DefaultParagraphFont">10-45-2.9</span></a><span class="s2038689DefaultParagraphFont">, inclusive, on behalf of the retailer. For purposes of this section, the term, component member, means any component member as defined in Section 1563(b) of the Internal Revenue Code as of January 1, 2011.</span></p><p dir="ltr" class="s2038689Normal"><span xml:space="preserve" class="s2038689000001"> </span></p><p dir="ltr" class="s2038689Normal"><span class="s2038689SCL">Source:</span><span xml:space="preserve" class="s2038689SCL-000002"> SL 2011, ch 56, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038690Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038690SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038690CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038690Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038690DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038690000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038690SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038690SCL-000002 { 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></head><body><div><p dir="ltr" class="s2038690Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.9"><span class="s2038690SENU">10-45-2.9</span></a><span xml:space="preserve" class="s2038690SENU">. </span><span class="s2038690CL">Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.</span></p><p dir="ltr" class="s2038690Normal-000000"><span xml:space="preserve" class="s2038690DefaultParagraphFont">Any retailer making sales of tangible personal property to purchasers in this state by mail, telephone, the internet, or other media which has a contractual relationship with an entity to provide and perform installation, maintenance, or repair services for the retailer's purchasers within this state shall be included within the definition of retailer under the provisions of §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038690DefaultParagraphFont">10-45-2.5</span></a><span xml:space="preserve" class="s2038690DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.9"><span class="s2038690DefaultParagraphFont">10-45-2.9</span></a><span class="s2038690DefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s2038690Normal"><span xml:space="preserve" class="s2038690000001"> </span></p><p dir="ltr" class="s2038690Normal"><span class="s2038690SCL">Source:</span><span xml:space="preserve" class="s2038690SCL-000002"> SL 2011, ch 56, § 5.</span></p></div></body></html>