<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 10-46-5.1 - Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sdf6641c5cc904c1990a9bf4f879b8853Normal { 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.sdf6641c5cc904c1990a9bf4f879b8853SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sdf6641c5cc904c1990a9bf4f879b8853CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sdf6641c5cc904c1990a9bf4f879b8853Statute { 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.sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdf6641c5cc904c1990a9bf4f879b8853000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sdf6641c5cc904c1990a9bf4f879b8853NoIndent { 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.sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sdf6641c5cc904c1990a9bf4f879b8853SCL { 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 10-46-5.1 - Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined."><meta property="og:description" content="SDLRC Codified Law 10-46-5.1 - Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-46-5.1"><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="sdf6641c5cc904c1990a9bf4f879b8853Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-46-5.1" rel="noopener"><span class="sdf6641c5cc904c1990a9bf4f879b8853SENU">10-46-5.1</span></a><span xml:space="preserve" class="sdf6641c5cc904c1990a9bf4f879b8853SENU">. </span><span class="sdf6641c5cc904c1990a9bf4f879b8853CL">Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.</span></p><p dir="ltr" class="sdf6641c5cc904c1990a9bf4f879b8853Statute"><span xml:space="preserve" class="sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont">If a sectional home is permanently affixed to real property, it is not a vehicle subject to registration under chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=32-3" rel="noopener"><span class="sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont">32-3</span></a><span class="sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont">, and shall be classified as real property. A contractor who erects such a home shall hold a sales tax or use tax license and pay use tax based upon the fair market value of the raw materials used to construct and erect the home.</span></p><p dir="ltr" class="sdf6641c5cc904c1990a9bf4f879b8853Statute"><span xml:space="preserve" class="sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont">For the purpose of this section, the term, sectional home, means any home pre-built in part or in whole for the purpose of permanent placement on a foundation. Mobile homes as defined by § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-3-1" rel="noopener"><span class="sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont">32-3-1</span></a><span xml:space="preserve" class="sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont"> and manufactured homes as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=32-3-1" rel="noopener"><span class="sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont">32-3-1</span></a><span xml:space="preserve" class="sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont"> are not sectional homes.</span></p><p dir="ltr" class="sdf6641c5cc904c1990a9bf4f879b8853Normal"><span xml:space="preserve" class="sdf6641c5cc904c1990a9bf4f879b8853000000"> </span></p><p dir="ltr" class="sdf6641c5cc904c1990a9bf4f879b8853NoIndent"><span xml:space="preserve" class="sdf6641c5cc904c1990a9bf4f879b8853DefaultParagraphFont-000001">Source: </span><span class="sdf6641c5cc904c1990a9bf4f879b8853SCL">SDCL, § 10-46-5 as added by SL 1977, ch 99, § 2; SL 1987, ch 29, § 7; SL 2005, ch 71, § 2; SL 2025, ch 44, § 5.</span></p></div></body></html>