<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 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039500Normal { 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.s2039500SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039500CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039500Normal-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.s2039500DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039500DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039500000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039500SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039500SCL-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="s2039500Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2"><span class="s2039500SENU">10-52-2</span></a><span xml:space="preserve" class="s2039500SENU">. </span><span class="s2039500CL">Imposition of tax--Conformance to state sales and use tax--Rate.</span></p><p dir="ltr" class="s2039500Normal-000000"><span class="s2039500DefaultParagraphFont">Any incorporated municipality within this state may impose any non</span><span class="s2039500DefaultParagraphFont-000001">-</span><span xml:space="preserve" class="s2039500DefaultParagraphFont">ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, storage and consumption of items taxed under chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039500DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039500DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039500DefaultParagraphFont">10-46</span></a><span class="s2039500DefaultParagraphFont">, unless such tax conforms in all respects to the state tax on such items with the exception of the rate, and the rate levied does not exceed two percent.</span></p><p dir="ltr" class="s2039500Normal"><span xml:space="preserve" class="s2039500000002"> </span></p><p dir="ltr" class="s2039500Normal"><span class="s2039500SCL">Source:</span><span xml:space="preserve" class="s2039500SCL-000003"> SL 1969, ch 190, § 3; SL 1977, ch 103, § 1; SL 1983, ch 101, § 2; SL 1987, ch 112, § 1; SL 1991, ch 111, § 1; SL 1994, ch 103; SL 1995, ch 68, § 46; SL 1995, ch 73, § 1; SL 1997, ch 71, § 1; SL 2002, ch 64, § 32.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. 10-52-2.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-2.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-2.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-2.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;33.<p> </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 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039502Normal { 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.s2039502SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039502CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039502Normal-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.s2039502DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039502000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039502SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039502SCL-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="s2039502Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.2"><span class="s2039502SENU">10-52-2.2</span></a><span xml:space="preserve" class="s2039502SENU">. </span><span class="s2039502CL">Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.</span></p><p dir="ltr" class="s2039502Normal-000000"><span xml:space="preserve" class="s2039502DefaultParagraphFont">A municipality of the second and third class as defined by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-2-1"><span class="s2039502DefaultParagraphFont">9-2-1</span></a><span xml:space="preserve" class="s2039502DefaultParagraphFont"> may levy a tax on the sale or use of motor and special fuel as defined in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B"><span class="s2039502DefaultParagraphFont">10-47B</span></a><span xml:space="preserve" class="s2039502DefaultParagraphFont"> by motor vehicles operated upon the public highways of the state and the streets and highways of the municipality. This tax may not exceed the rate of one cent per gallon. The tax authorized pursuant to this section may not apply to motor or special fuel for the purpose of operating or propelling stationary gas engines, tractors used for agricultural purposes, or the purchase of fuel for lighting, heating, cleaning, or other commercial use.</span></p><p dir="ltr" class="s2039502Normal"><span xml:space="preserve" class="s2039502000001"> </span></p><p dir="ltr" class="s2039502Normal"><span class="s2039502SCL">Source:</span><span xml:space="preserve" class="s2039502SCL-000002"> SL 1980, ch 106, § 1; SL 1983, ch 100, § 73; SL 1995, ch 71, § 188.</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 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039503Normal { 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.s2039503SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039503CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039503CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039503Normal-000001 { 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.s2039503DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039503DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039503000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039503SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039503SCL-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="s2039503Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.3"><span class="s2039503SENU">10-52-2.3</span></a><span xml:space="preserve" class="s2039503SENU">. </span><span class="s2039503CL">Imposition of both non</span><span class="s2039503CL-000000">-</span><span class="s2039503CL">ad valorem tax and motor and use fuel tax prohibited.</span></p><p dir="ltr" class="s2039503Normal-000001"><span class="s2039503DefaultParagraphFont">A municipality may not impose both a municipal non</span><span class="s2039503DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039503DefaultParagraphFont">ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.2"><span class="s2039503DefaultParagraphFont">10-52-2.2</span></a><span class="s2039503DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039503Normal"><span xml:space="preserve" class="s2039503000003"> </span></p><p dir="ltr" class="s2039503Normal"><span class="s2039503SCL">Source:</span><span xml:space="preserve" class="s2039503SCL-000004"> SL 1980, ch 106, § 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 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039504Normal { 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.s2039504SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039504CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039504CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039504Normal-000001 { 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.s2039504DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039504DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039504Normal-000003 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039504000004 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039504SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039504SCL-000005 { 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="s2039504Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.4"><span class="s2039504SENU">10-52-2.4</span></a><span xml:space="preserve" class="s2039504SENU">. </span><span class="s2039504CL">Additional non</span><span class="s2039504CL-000000">-</span><span class="s2039504CL">ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.</span></p><p dir="ltr" class="s2039504Normal-000001"><span class="s2039504DefaultParagraphFont">A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two</span><span class="s2039504DefaultParagraphFont-000002">-</span><span class="s2039504DefaultParagraphFont">thirds vote of the members of its governing body, adopt a non</span><span class="s2039504DefaultParagraphFont-000002">-</span><span class="s2039504DefaultParagraphFont">ad valorem tax of one percent over and above the other limits allowed by this chapter.</span></p><p dir="ltr" class="s2039504Normal-000003"><span class="s2039504DefaultParagraphFont">The tax authorized by this section may be referred.</span></p><p dir="ltr" class="s2039504Normal-000003"><span class="s2039504DefaultParagraphFont">The amount of warranted indebtedness to be eliminated under this section shall be specified in the ordinance adopting the tax. The tax shall cease at the end of the quarter in which the amount of the warranted indebtedness is eliminated. No municipality using this section may impose the tax allowed herein for two years after the warranted indebtedness is eliminated as provided herein.</span></p><p dir="ltr" class="s2039504Normal"><span xml:space="preserve" class="s2039504000004"> </span></p><p dir="ltr" class="s2039504Normal"><span class="s2039504SCL">Source:</span><span xml:space="preserve" class="s2039504SCL-000005"> SL 1981, ch 115.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. 10-52-2.5 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-2.5 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-2.5"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-2.5. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;34.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. 10-52-2.6 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-2.6 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-2.6"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-2.6. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;35, as amended by SL 2003, ch 61, &#167;&nbsp;21, eff. Jan. 1, 2006.<p> </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 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039507Normal { 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.s2039507SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039507CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039507Normal-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.s2039507DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039507000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039507SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039507SCL-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="s2039507Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.7"><span class="s2039507SENU">10-52-2.7</span></a><span xml:space="preserve" class="s2039507SENU">. </span><span class="s2039507CL">Materials incorporated in construction work--Restriction on application of rate increase.</span></p><p dir="ltr" class="s2039507Normal-000000"><span class="s2039507DefaultParagraphFont">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="s2039507Normal"><span xml:space="preserve" class="s2039507000001"> </span></p><p dir="ltr" class="s2039507Normal"><span class="s2039507SCL">Source:</span><span xml:space="preserve" class="s2039507SCL-000002"> SL 1984, ch 93, § 3; SL 2001, ch 56, § 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 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039508Normal { 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.s2039508SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039508CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039508CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039508Normal-000001 { 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.s2039508DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039508DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039508000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039508SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039508SCL-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="s2039508Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.8"><span class="s2039508SENU">10-52-2.8</span></a><span xml:space="preserve" class="s2039508SENU">. </span><span class="s2039508CL">Alcoholic beverage sales--Non</span><span class="s2039508CL-000000">-</span><span class="s2039508CL">ad valorem tax prohibited--Exception.</span></p><p dir="ltr" class="s2039508Normal-000001"><span class="s2039508DefaultParagraphFont">No non</span><span class="s2039508DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039508DefaultParagraphFont">ad valorem tax may be levied under chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039508DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039508DefaultParagraphFont"> which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=35-1-1"><span class="s2039508DefaultParagraphFont">35-1-1</span></a><span xml:space="preserve" class="s2039508DefaultParagraphFont"> except for sales or use taxes similar to those imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039508DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039508DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039508DefaultParagraphFont">10-46</span></a><span class="s2039508DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039508Normal"><span xml:space="preserve" class="s2039508000003"> </span></p><p dir="ltr" class="s2039508Normal"><span class="s2039508SCL">Source:</span><span xml:space="preserve" class="s2039508SCL-000004"> SL 1984, ch 104.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. 10-52-2.9 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-52-2.9 "> <META NAME="Description" Content="South Dakota Codified Laws 10-52-2.9"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-52-2.9. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2002, ch 64, &#167;&nbsp;36.<p> </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 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039510Normal { 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.s2039510SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039510CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039510CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039510Normal-000001 { 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.s2039510DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039510DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039510Normal-000003 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039510000004 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039510SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039510SCL-000005 { 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="s2039510Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.10"><span class="s2039510SENU">10-52-2.10</span></a><span xml:space="preserve" class="s2039510SENU">. </span><span class="s2039510CL">Issuance of municipal non</span><span class="s2039510CL-000000">-</span><span class="s2039510CL">ad valorem tax revenue bonds.</span></p><p dir="ltr" class="s2039510Normal-000001"><span class="s2039510DefaultParagraphFont">Any incorporated municipality imposing a non</span><span class="s2039510DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039510DefaultParagraphFont">ad valorem tax in accordance with § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2"><span class="s2039510DefaultParagraphFont">10-52-2</span></a><span xml:space="preserve" class="s2039510DefaultParagraphFont"> may issue municipal non</span><span class="s2039510DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039510DefaultParagraphFont">ad valorem tax revenue bonds pursuant to this section and chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=6-8B"><span class="s2039510DefaultParagraphFont">6-8B</span></a><span xml:space="preserve" class="s2039510DefaultParagraphFont"> in anticipation of the collection of the taxes. The bonds shall be payable solely from the collections of the taxes imposed by the municipality under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2"><span class="s2039510DefaultParagraphFont">10-52-2</span></a><span class="s2039510DefaultParagraphFont">, as determined by the governing body. The governing body shall, in the resolution or ordinance authorizing the bonds, agree that it will continue to impose and collect the taxes so long as the bonds are outstanding. The governing body shall also pledge so much of the collections of the taxes as may be necessary to pay the principal premium and interest on the bonds and to maintain any debt service reserve established for the bonds. For bonds issued prior to January 1, 2004, the proceeds of the bonds may be used for land acquisition, the funding of public ambulances and medical emergency response vehicles, public hospitals or nonprofit hospitals with fifty or fewer licensed beds and other public health care facilities or nonprofit health care facilities with fifty or fewer licensed beds, capital asset acquisition and capital improvements, to establish a debt service reserve fund for the bonds and to pay not more than one year's capitalized interest on the bonds.</span></p><p dir="ltr" class="s2039510Normal-000003"><span class="s2039510DefaultParagraphFont">No election is required to authorize the issuance of municipal non</span><span class="s2039510DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039510DefaultParagraphFont">ad valorem tax revenue bonds. The bonds shall be issued and sold as provided in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=6-8B"><span class="s2039510DefaultParagraphFont">6-8B</span></a><span class="s2039510DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039510Normal"><span xml:space="preserve" class="s2039510000004"> </span></p><p dir="ltr" class="s2039510Normal"><span class="s2039510SCL">Source:</span><span xml:space="preserve" class="s2039510SCL-000005"> SL 1987, ch 113; SL 1990, ch 98; SL 1991, ch 111, § 2; SL 2002, ch 64, § 38; SL 2003, ch 61, § 18.</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 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039511Normal { 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.s2039511SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039511CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039511CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039511Normal-000001 { 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.s2039511DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039511DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039511000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039511SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039511SCL-000004 { 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="s2039511Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-2.11"><span class="s2039511SENU">10-52-2.11</span></a><span xml:space="preserve" class="s2039511SENU">. </span><span class="s2039511CL">Imposition of non</span><span class="s2039511CL-000000">-</span><span class="s2039511CL">ad valorem tax on municipally owned airport--Manner of imposition.</span></p><p dir="ltr" class="s2039511Normal-000001"><span class="s2039511DefaultParagraphFont">Any incorporated municipality within this state may impose any non</span><span class="s2039511DefaultParagraphFont-000002">-</span><span xml:space="preserve" class="s2039511DefaultParagraphFont">ad valorem tax in accordance with the provisions of chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039511DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039511DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A"><span class="s2039511DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2039511DefaultParagraphFont"> at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same manner that the municipality applies the tax within the municipal corporate limits.</span></p><p dir="ltr" class="s2039511Normal"><span xml:space="preserve" class="s2039511000003"> </span></p><p dir="ltr" class="s2039511Normal"><span class="s2039511SCL">Source:</span><span xml:space="preserve" class="s2039511SCL-000004"> SL 2003, ch 75, § 1.</span></p></div></body></html>