<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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sc8956635697d488297113aabc691234eNormal { text-align: center; 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.sc8956635697d488297113aabc691234eHG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc8956635697d488297113aabc691234eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sc8956635697d488297113aabc691234eNormal-000000 { 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.sc8956635697d488297113aabc691234e000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sc8956635697d488297113aabc691234eB { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION"><meta property="og:description" content="SDLRC Codified Law 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B"><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="sc8956635697d488297113aabc691234eNormal"><span xml:space="preserve" class="sc8956635697d488297113aabc691234eHG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B</span></a></p><p dir="ltr" class="sc8956635697d488297113aabc691234eNormal"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eNormal-000000"><span xml:space="preserve" class="sc8956635697d488297113aabc691234e000001"> </span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-1" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-1</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Authorization of tax--Rate--Conformity with state tax.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-2" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-2</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Property tax reduction fund--Tax moneys deposited.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-3" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-3</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-4" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-4</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Ordinance to impose tax--Contents.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-5" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-5</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Ordinance to impose tax--Referendum--No emergency clause.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-6" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-6</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Ordinance to impose tax--Initiated measure.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-7" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-7</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Gross receipts--Exclusion of taxes.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-8" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-8</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Administration of tax--Forms--Promulgation of rules--Records.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-9" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-9</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Moneys collected by department--Transfer to county property tax reduction fund.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-10" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-10</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    New or amended tax ordinance--Effective date--Notice to department.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-11" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-11</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Person subject to tax--Duty to file and remit taxes.</span></p><p dir="ltr" class="sc8956635697d488297113aabc691234eB"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-12" rel="noopener"><span class="sc8956635697d488297113aabc691234eDefaultParagraphFont">10-52B-12</span></a><span xml:space="preserve" class="sc8956635697d488297113aabc691234eDefaultParagraphFont">    Exemption--Construction work entered into prior to tax.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s540c5aa099674378b5aaf512f03ca85bNormal { 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.s540c5aa099674378b5aaf512f03ca85bSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s540c5aa099674378b5aaf512f03ca85bCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s540c5aa099674378b5aaf512f03ca85bStatute { 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.s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s540c5aa099674378b5aaf512f03ca85b000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s540c5aa099674378b5aaf512f03ca85bNoIndent { 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.s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s540c5aa099674378b5aaf512f03ca85bSCL { 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 10-52B-1 - Authorization of tax--Rate--Conformity with state tax."><meta property="og:description" content="SDLRC Codified Law 10-52B-1 - Authorization of tax--Rate--Conformity with state tax."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-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="s540c5aa099674378b5aaf512f03ca85bNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-1" rel="noopener"><span class="s540c5aa099674378b5aaf512f03ca85bSENU">10-52B-1</span></a><span xml:space="preserve" class="s540c5aa099674378b5aaf512f03ca85bSENU">. </span><span class="s540c5aa099674378b5aaf512f03ca85bCL">Authorization of tax--Rate--Conformity with state tax.</span></p><p dir="ltr" class="s540c5aa099674378b5aaf512f03ca85bStatute"><span xml:space="preserve" class="s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont">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 </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46" rel="noopener"><span class="s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont"> in the county. The tax must conform in all respects to the state sales and use tax, with the exception of the tax rate.</span></p><p dir="ltr" class="s540c5aa099674378b5aaf512f03ca85bStatute"><span xml:space="preserve" class="s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont">For purposes of this chapter, "gross receipts" have the same meaning as defined and used in chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont">10-45</span></a><span class="s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont">.</span></p><p dir="ltr" class="s540c5aa099674378b5aaf512f03ca85bNormal"><span xml:space="preserve" class="s540c5aa099674378b5aaf512f03ca85b000000"> </span></p><p dir="ltr" class="s540c5aa099674378b5aaf512f03ca85bNoIndent"><span xml:space="preserve" class="s540c5aa099674378b5aaf512f03ca85bDefaultParagraphFont-000001">Source: </span><span class="s540c5aa099674378b5aaf512f03ca85bSCL">SL 2026, ch 55, § 5.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s1b8e9081b19148e58301979bf912bca4Normal { 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.s1b8e9081b19148e58301979bf912bca4SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1b8e9081b19148e58301979bf912bca4CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s1b8e9081b19148e58301979bf912bca4Statute { 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.s1b8e9081b19148e58301979bf912bca4DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1b8e9081b19148e58301979bf912bca4000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s1b8e9081b19148e58301979bf912bca4NoIndent { 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.s1b8e9081b19148e58301979bf912bca4DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1b8e9081b19148e58301979bf912bca4SCL { 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 10-52B-2 - Property tax reduction fund--Tax moneys deposited."><meta property="og:description" content="SDLRC Codified Law 10-52B-2 - Property tax reduction fund--Tax moneys deposited."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-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="s1b8e9081b19148e58301979bf912bca4Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-2" rel="noopener"><span class="s1b8e9081b19148e58301979bf912bca4SENU">10-52B-2</span></a><span xml:space="preserve" class="s1b8e9081b19148e58301979bf912bca4SENU">. </span><span class="s1b8e9081b19148e58301979bf912bca4CL">Property tax reduction fund--Tax moneys deposited.</span></p><p dir="ltr" class="s1b8e9081b19148e58301979bf912bca4Statute"><span xml:space="preserve" class="s1b8e9081b19148e58301979bf912bca4DefaultParagraphFont">All proceeds from the tax imposed by a county pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-1" rel="noopener"><span class="s1b8e9081b19148e58301979bf912bca4DefaultParagraphFont">10-52B-1</span></a><span xml:space="preserve" class="s1b8e9081b19148e58301979bf912bca4DefaultParagraphFont"> must be deposited into a property tax reduction fund of the county, to be used only as provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-3" rel="noopener"><span class="s1b8e9081b19148e58301979bf912bca4DefaultParagraphFont">10-52B-3</span></a><span class="s1b8e9081b19148e58301979bf912bca4DefaultParagraphFont">.</span></p><p dir="ltr" class="s1b8e9081b19148e58301979bf912bca4Normal"><span xml:space="preserve" class="s1b8e9081b19148e58301979bf912bca4000000"> </span></p><p dir="ltr" class="s1b8e9081b19148e58301979bf912bca4NoIndent"><span xml:space="preserve" class="s1b8e9081b19148e58301979bf912bca4DefaultParagraphFont-000001">Source: </span><span class="s1b8e9081b19148e58301979bf912bca4SCL">SL 2026, ch 55, § 6.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s80af7543ab6b4e1da9fee3dcfa120474Normal { 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.s80af7543ab6b4e1da9fee3dcfa120474SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s80af7543ab6b4e1da9fee3dcfa120474CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s80af7543ab6b4e1da9fee3dcfa120474Statute { 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.s80af7543ab6b4e1da9fee3dcfa120474DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s80af7543ab6b4e1da9fee3dcfa120474000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s80af7543ab6b4e1da9fee3dcfa120474NoIndent { 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.s80af7543ab6b4e1da9fee3dcfa120474DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s80af7543ab6b4e1da9fee3dcfa120474SCL { 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 10-52B-3 - Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs."><meta property="og:description" content="SDLRC Codified Law 10-52B-3 - Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-3"><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="s80af7543ab6b4e1da9fee3dcfa120474Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-3" rel="noopener"><span class="s80af7543ab6b4e1da9fee3dcfa120474SENU">10-52B-3</span></a><span xml:space="preserve" class="s80af7543ab6b4e1da9fee3dcfa120474SENU">. </span><span class="s80af7543ab6b4e1da9fee3dcfa120474CL">Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs.</span></p><p dir="ltr" class="s80af7543ab6b4e1da9fee3dcfa120474Statute"><span xml:space="preserve" class="s80af7543ab6b4e1da9fee3dcfa120474DefaultParagraphFont">The governing body of a county shall allocate all moneys in the county's property tax reduction fund as a credit against the county property tax levy on all property classified as owner-occupied, as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-39" rel="noopener"><span class="s80af7543ab6b4e1da9fee3dcfa120474DefaultParagraphFont">10-13-39</span></a><span class="s80af7543ab6b4e1da9fee3dcfa120474DefaultParagraphFont">, in an equal percentage.</span></p><p dir="ltr" class="s80af7543ab6b4e1da9fee3dcfa120474Statute"><span class="s80af7543ab6b4e1da9fee3dcfa120474DefaultParagraphFont">All additional moneys in the fund after one hundred percent of the county property tax levy on owner-occupied property is supplanted must be used to provide a credit against the county property tax levy on all property classified as agricultural and nonagricultural in an equal percentage.</span></p><p dir="ltr" class="s80af7543ab6b4e1da9fee3dcfa120474Statute"><span class="s80af7543ab6b4e1da9fee3dcfa120474DefaultParagraphFont">Notwithstanding the provisions of this section, the governing body may allocate moneys in the county's property tax reduction fund in an amount necessary to implement the requirements of this chapter, not to exceed two percent of all moneys deposited in the fund during the first year in which the county imposes a gross receipts tax and not to exceed twenty thousand dollars in each year thereafter.</span></p><p dir="ltr" class="s80af7543ab6b4e1da9fee3dcfa120474Normal"><span xml:space="preserve" class="s80af7543ab6b4e1da9fee3dcfa120474000000"> </span></p><p dir="ltr" class="s80af7543ab6b4e1da9fee3dcfa120474NoIndent"><span xml:space="preserve" class="s80af7543ab6b4e1da9fee3dcfa120474DefaultParagraphFont-000001">Source: </span><span class="s80af7543ab6b4e1da9fee3dcfa120474SCL">SL 2026, ch 55, § 7.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sd0f7dfada39b4747a78ca6f449f23405Normal { 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.sd0f7dfada39b4747a78ca6f449f23405SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd0f7dfada39b4747a78ca6f449f23405CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sd0f7dfada39b4747a78ca6f449f23405Statute { 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.sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd0f7dfada39b4747a78ca6f449f23405000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sd0f7dfada39b4747a78ca6f449f23405NoIndent { 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.sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd0f7dfada39b4747a78ca6f449f23405SCL { 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 10-52B-4 - Ordinance to impose tax--Contents."><meta property="og:description" content="SDLRC Codified Law 10-52B-4 - Ordinance to impose tax--Contents."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-4"><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="sd0f7dfada39b4747a78ca6f449f23405Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-4" rel="noopener"><span class="sd0f7dfada39b4747a78ca6f449f23405SENU">10-52B-4</span></a><span xml:space="preserve" class="sd0f7dfada39b4747a78ca6f449f23405SENU">. </span><span class="sd0f7dfada39b4747a78ca6f449f23405CL">Ordinance to impose tax--Contents.</span></p><p dir="ltr" class="sd0f7dfada39b4747a78ca6f449f23405Statute"><span xml:space="preserve" class="sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont">To impose a gross receipts tax pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-1" rel="noopener"><span class="sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont">10-52B-1</span></a><span xml:space="preserve" class="sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont">, the governing body of a county shall adopt an ordinance pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=7-18A" rel="noopener"><span class="sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont">7-18A</span></a><span xml:space="preserve" class="sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont">. The ordinance must specify the governing body will provide property tax relief on the county property tax levy to all property classified as owner-occupied, as defined in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-39" rel="noopener"><span class="sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont">10-13-39</span></a><span class="sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont">, in the county and must direct the creation of the property tax reduction fund to be administered in accordance with this chapter.</span></p><p dir="ltr" class="sd0f7dfada39b4747a78ca6f449f23405Normal"><span xml:space="preserve" class="sd0f7dfada39b4747a78ca6f449f23405000000"> </span></p><p dir="ltr" class="sd0f7dfada39b4747a78ca6f449f23405NoIndent"><span xml:space="preserve" class="sd0f7dfada39b4747a78ca6f449f23405DefaultParagraphFont-000001">Source: </span><span class="sd0f7dfada39b4747a78ca6f449f23405SCL">SL 2026, ch 55, § 8.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s58f487ced1244b0f9dd0e7dd9b3f462fNormal { 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.s58f487ced1244b0f9dd0e7dd9b3f462fSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s58f487ced1244b0f9dd0e7dd9b3f462fCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s58f487ced1244b0f9dd0e7dd9b3f462fStatute { 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.s58f487ced1244b0f9dd0e7dd9b3f462fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s58f487ced1244b0f9dd0e7dd9b3f462f000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s58f487ced1244b0f9dd0e7dd9b3f462fNoIndent { 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.s58f487ced1244b0f9dd0e7dd9b3f462fDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s58f487ced1244b0f9dd0e7dd9b3f462fSCL { 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 10-52B-5 - Ordinance to impose tax--Referendum--No emergency clause."><meta property="og:description" content="SDLRC Codified Law 10-52B-5 - Ordinance to impose tax--Referendum--No emergency clause."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-5"><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="s58f487ced1244b0f9dd0e7dd9b3f462fNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-5" rel="noopener"><span class="s58f487ced1244b0f9dd0e7dd9b3f462fSENU">10-52B-5</span></a><span xml:space="preserve" class="s58f487ced1244b0f9dd0e7dd9b3f462fSENU">. </span><span class="s58f487ced1244b0f9dd0e7dd9b3f462fCL">Ordinance to impose tax--Referendum--No emergency clause.</span></p><p dir="ltr" class="s58f487ced1244b0f9dd0e7dd9b3f462fStatute"><span xml:space="preserve" class="s58f487ced1244b0f9dd0e7dd9b3f462fDefaultParagraphFont">An ordinance adopted by a governing body of a county pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-4" rel="noopener"><span class="s58f487ced1244b0f9dd0e7dd9b3f462fDefaultParagraphFont">10-52B-4</span></a><span xml:space="preserve" class="s58f487ced1244b0f9dd0e7dd9b3f462fDefaultParagraphFont"> may be referred to a vote of the people for approval or disapproval in the same manner as provided in chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=7-18A" rel="noopener"><span class="s58f487ced1244b0f9dd0e7dd9b3f462fDefaultParagraphFont">7-18A</span></a><span class="s58f487ced1244b0f9dd0e7dd9b3f462fDefaultParagraphFont">.</span></p><p dir="ltr" class="s58f487ced1244b0f9dd0e7dd9b3f462fStatute"><span class="s58f487ced1244b0f9dd0e7dd9b3f462fDefaultParagraphFont">An ordinance adopted pursuant to this chapter does not constitute an action necessary for the immediate preservation of the public peace, health, or safety, or for the support of the county government and its existing public institutions.</span></p><p dir="ltr" class="s58f487ced1244b0f9dd0e7dd9b3f462fNormal"><span xml:space="preserve" class="s58f487ced1244b0f9dd0e7dd9b3f462f000000"> </span></p><p dir="ltr" class="s58f487ced1244b0f9dd0e7dd9b3f462fNoIndent"><span xml:space="preserve" class="s58f487ced1244b0f9dd0e7dd9b3f462fDefaultParagraphFont-000001">Source: </span><span class="s58f487ced1244b0f9dd0e7dd9b3f462fSCL">SL 2026, ch 55, § 9.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s6a38e99a68e44bda9fc2164794eb2ca5Normal { 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.s6a38e99a68e44bda9fc2164794eb2ca5SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6a38e99a68e44bda9fc2164794eb2ca5CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s6a38e99a68e44bda9fc2164794eb2ca5Statute { 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.s6a38e99a68e44bda9fc2164794eb2ca5DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6a38e99a68e44bda9fc2164794eb2ca5000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6a38e99a68e44bda9fc2164794eb2ca5NoIndent { 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.s6a38e99a68e44bda9fc2164794eb2ca5DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6a38e99a68e44bda9fc2164794eb2ca5SCL { 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 10-52B-6 - Ordinance to impose tax--Initiated measure."><meta property="og:description" content="SDLRC Codified Law 10-52B-6 - Ordinance to impose tax--Initiated measure."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-6"><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="s6a38e99a68e44bda9fc2164794eb2ca5Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-6" rel="noopener"><span class="s6a38e99a68e44bda9fc2164794eb2ca5SENU">10-52B-6</span></a><span xml:space="preserve" class="s6a38e99a68e44bda9fc2164794eb2ca5SENU">. </span><span class="s6a38e99a68e44bda9fc2164794eb2ca5CL">Ordinance to impose tax--Initiated measure.</span></p><p dir="ltr" class="s6a38e99a68e44bda9fc2164794eb2ca5Statute"><span xml:space="preserve" class="s6a38e99a68e44bda9fc2164794eb2ca5DefaultParagraphFont">An initiated ordinance to impose a gross receipts tax pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-1" rel="noopener"><span class="s6a38e99a68e44bda9fc2164794eb2ca5DefaultParagraphFont">10-52B-1</span></a><span xml:space="preserve" class="s6a38e99a68e44bda9fc2164794eb2ca5DefaultParagraphFont"> may be brought by the registered voters in the county in the same manner as provided in chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=7-18A" rel="noopener"><span class="s6a38e99a68e44bda9fc2164794eb2ca5DefaultParagraphFont">7-18A</span></a><span class="s6a38e99a68e44bda9fc2164794eb2ca5DefaultParagraphFont">.</span></p><p dir="ltr" class="s6a38e99a68e44bda9fc2164794eb2ca5Normal"><span xml:space="preserve" class="s6a38e99a68e44bda9fc2164794eb2ca5000000"> </span></p><p dir="ltr" class="s6a38e99a68e44bda9fc2164794eb2ca5NoIndent"><span xml:space="preserve" class="s6a38e99a68e44bda9fc2164794eb2ca5DefaultParagraphFont-000001">Source: </span><span class="s6a38e99a68e44bda9fc2164794eb2ca5SCL">SL 2026, ch 55, § 10.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se92230a941ef4dde8bc53dc4b3f5338fNormal { 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.se92230a941ef4dde8bc53dc4b3f5338fSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se92230a941ef4dde8bc53dc4b3f5338fCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.se92230a941ef4dde8bc53dc4b3f5338fStatute { 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.se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se92230a941ef4dde8bc53dc4b3f5338f000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se92230a941ef4dde8bc53dc4b3f5338fNoIndent { 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.se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se92230a941ef4dde8bc53dc4b3f5338fSCL { 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 10-52B-7 - Gross receipts--Exclusion of taxes."><meta property="og:description" content="SDLRC Codified Law 10-52B-7 - Gross receipts--Exclusion of taxes."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-7"><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="se92230a941ef4dde8bc53dc4b3f5338fNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-7" rel="noopener"><span class="se92230a941ef4dde8bc53dc4b3f5338fSENU">10-52B-7</span></a><span xml:space="preserve" class="se92230a941ef4dde8bc53dc4b3f5338fSENU">. </span><span class="se92230a941ef4dde8bc53dc4b3f5338fCL">Gross receipts--Exclusion of taxes.</span></p><p dir="ltr" class="se92230a941ef4dde8bc53dc4b3f5338fStatute"><span xml:space="preserve" class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont">Notwithstanding any other provision of law, gross receipts, as defined in this chapter, do not include any tax imposed by this chapter and chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45D" rel="noopener"><span class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52" rel="noopener"><span class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52A" rel="noopener"><span class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont">10-52A</span></a><span class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont">, which is separately stated on the invoice, bill of sale, or similar document given to a purchaser.</span></p><p dir="ltr" class="se92230a941ef4dde8bc53dc4b3f5338fNormal"><span xml:space="preserve" class="se92230a941ef4dde8bc53dc4b3f5338f000000"> </span></p><p dir="ltr" class="se92230a941ef4dde8bc53dc4b3f5338fNoIndent"><span xml:space="preserve" class="se92230a941ef4dde8bc53dc4b3f5338fDefaultParagraphFont-000001">Source: </span><span class="se92230a941ef4dde8bc53dc4b3f5338fSCL">SL 2026, ch 55, § 11.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sd8939c79ef6c4b5aac27f1847370a94eNormal { 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.sd8939c79ef6c4b5aac27f1847370a94eSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd8939c79ef6c4b5aac27f1847370a94eCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sd8939c79ef6c4b5aac27f1847370a94eStatute { 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.sd8939c79ef6c4b5aac27f1847370a94eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd8939c79ef6c4b5aac27f1847370a94e000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sd8939c79ef6c4b5aac27f1847370a94eNoIndent { 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.sd8939c79ef6c4b5aac27f1847370a94eDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd8939c79ef6c4b5aac27f1847370a94eSCL { 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 10-52B-8 - Administration of tax--Forms--Promulgation of rules--Records."><meta property="og:description" content="SDLRC Codified Law 10-52B-8 - Administration of tax--Forms--Promulgation of rules--Records."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-8"><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="sd8939c79ef6c4b5aac27f1847370a94eNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-8" rel="noopener"><span class="sd8939c79ef6c4b5aac27f1847370a94eSENU">10-52B-8</span></a><span xml:space="preserve" class="sd8939c79ef6c4b5aac27f1847370a94eSENU">. </span><span class="sd8939c79ef6c4b5aac27f1847370a94eCL">Administration of tax--Forms--Promulgation of rules--Records.</span></p><p dir="ltr" class="sd8939c79ef6c4b5aac27f1847370a94eStatute"><span xml:space="preserve" class="sd8939c79ef6c4b5aac27f1847370a94eDefaultParagraphFont">The Department of Revenue shall administer any gross receipts tax imposed pursuant to this chapter. The department may prescribe forms and promulgate rules pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="sd8939c79ef6c4b5aac27f1847370a94eDefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="sd8939c79ef6c4b5aac27f1847370a94eDefaultParagraphFont"> for the making of returns and for the ascertainment, assessment, and collection of the tax. The department shall keep full and accurate records of all moneys received and distributed pursuant to this chapter.</span></p><p dir="ltr" class="sd8939c79ef6c4b5aac27f1847370a94eNormal"><span xml:space="preserve" class="sd8939c79ef6c4b5aac27f1847370a94e000000"> </span></p><p dir="ltr" class="sd8939c79ef6c4b5aac27f1847370a94eNoIndent"><span xml:space="preserve" class="sd8939c79ef6c4b5aac27f1847370a94eDefaultParagraphFont-000001">Source: </span><span class="sd8939c79ef6c4b5aac27f1847370a94eSCL">SL 2026, ch 55, § 12.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.scd5ff19181154a39adf77ef047ef9328Normal { 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.scd5ff19181154a39adf77ef047ef9328SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scd5ff19181154a39adf77ef047ef9328CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.scd5ff19181154a39adf77ef047ef9328Statute { 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.scd5ff19181154a39adf77ef047ef9328DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scd5ff19181154a39adf77ef047ef9328000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.scd5ff19181154a39adf77ef047ef9328NoIndent { 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.scd5ff19181154a39adf77ef047ef9328DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scd5ff19181154a39adf77ef047ef9328SCL { 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 10-52B-9 - Moneys collected by department--Transfer to county property tax reduction fund."><meta property="og:description" content="SDLRC Codified Law 10-52B-9 - Moneys collected by department--Transfer to county property tax reduction fund."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-9"><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="scd5ff19181154a39adf77ef047ef9328Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-9" rel="noopener"><span class="scd5ff19181154a39adf77ef047ef9328SENU">10-52B-9</span></a><span xml:space="preserve" class="scd5ff19181154a39adf77ef047ef9328SENU">. </span><span class="scd5ff19181154a39adf77ef047ef9328CL">Moneys collected by department--Transfer to county property tax reduction fund.</span></p><p dir="ltr" class="scd5ff19181154a39adf77ef047ef9328Statute"><span class="scd5ff19181154a39adf77ef047ef9328DefaultParagraphFont">All moneys received and collected on behalf of a particular county by the Department of Revenue pursuant to this chapter must be credited to a special county gross receipts tax fund, which is hereby established in the state treasury.</span></p><p dir="ltr" class="scd5ff19181154a39adf77ef047ef9328Statute"><span class="scd5ff19181154a39adf77ef047ef9328DefaultParagraphFont">After deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, the moneys must be paid, within thirty days after collection, to the county entitled thereto. Any moneys remitted to a county must be deposited in the county's property tax reduction fund, to be used in accordance with the provisions of this chapter.</span></p><p dir="ltr" class="scd5ff19181154a39adf77ef047ef9328Normal"><span xml:space="preserve" class="scd5ff19181154a39adf77ef047ef9328000000"> </span></p><p dir="ltr" class="scd5ff19181154a39adf77ef047ef9328NoIndent"><span xml:space="preserve" class="scd5ff19181154a39adf77ef047ef9328DefaultParagraphFont-000001">Source: </span><span class="scd5ff19181154a39adf77ef047ef9328SCL">SL 2026, ch 55, § 13.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s594c90400fec439c99c7fabdebff3f90Normal { 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.s594c90400fec439c99c7fabdebff3f90SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s594c90400fec439c99c7fabdebff3f90CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s594c90400fec439c99c7fabdebff3f90Statute { 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.s594c90400fec439c99c7fabdebff3f90DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s594c90400fec439c99c7fabdebff3f90000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s594c90400fec439c99c7fabdebff3f90NoIndent { 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.s594c90400fec439c99c7fabdebff3f90DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s594c90400fec439c99c7fabdebff3f90SCL { 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 10-52B-10 - New or amended tax ordinance--Effective date--Notice to department."><meta property="og:description" content="SDLRC Codified Law 10-52B-10 - New or amended tax ordinance--Effective date--Notice to department."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-10"><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="s594c90400fec439c99c7fabdebff3f90Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-10" rel="noopener"><span class="s594c90400fec439c99c7fabdebff3f90SENU">10-52B-10</span></a><span xml:space="preserve" class="s594c90400fec439c99c7fabdebff3f90SENU">. </span><span class="s594c90400fec439c99c7fabdebff3f90CL">New or amended tax ordinance--Effective date--Notice to department.</span></p><p dir="ltr" class="s594c90400fec439c99c7fabdebff3f90Statute"><span class="s594c90400fec439c99c7fabdebff3f90DefaultParagraphFont">Notwithstanding any other provision of law, any new ordinance, or amendment to an ordinance, enacted pursuant to this chapter, and any tax rate affected thereby, may go into effect only on January first or July first of a calendar year. The ordinance or amendment must be effective on the earlier of January first or July first following at least ninety days' notification by the governing body of the county to the secretary of the Department of Revenue that the ordinance or amendment has been enacted, unless the ordinance or amendment is suspended by operation of a referendum.</span></p><p dir="ltr" class="s594c90400fec439c99c7fabdebff3f90Statute"><span class="s594c90400fec439c99c7fabdebff3f90DefaultParagraphFont">If an ordinance or amendment enacted under this chapter is referred and the referred ordinance or amendment is approved, the effective date is the earlier of January first or July first following at least ninety days' notification by the county to the secretary of revenue that the ordinance or amendment has been approved.</span></p><p dir="ltr" class="s594c90400fec439c99c7fabdebff3f90Statute"><span class="s594c90400fec439c99c7fabdebff3f90DefaultParagraphFont">Notification of the enactment or approval of the ordinance must be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary.</span></p><p dir="ltr" class="s594c90400fec439c99c7fabdebff3f90Normal"><span xml:space="preserve" class="s594c90400fec439c99c7fabdebff3f90000000"> </span></p><p dir="ltr" class="s594c90400fec439c99c7fabdebff3f90NoIndent"><span xml:space="preserve" class="s594c90400fec439c99c7fabdebff3f90DefaultParagraphFont-000001">Source: </span><span class="s594c90400fec439c99c7fabdebff3f90SCL">SL 2026, ch 55, § 14.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s9308c2a0eeca4bfbac369f736e7950bbNormal { 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.s9308c2a0eeca4bfbac369f736e7950bbSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9308c2a0eeca4bfbac369f736e7950bbCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s9308c2a0eeca4bfbac369f736e7950bbStatute { 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.s9308c2a0eeca4bfbac369f736e7950bbDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9308c2a0eeca4bfbac369f736e7950bb000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s9308c2a0eeca4bfbac369f736e7950bbNoIndent { 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.s9308c2a0eeca4bfbac369f736e7950bbDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9308c2a0eeca4bfbac369f736e7950bbSCL { 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 10-52B-11 - Person subject to tax--Duty to file and remit taxes."><meta property="og:description" content="SDLRC Codified Law 10-52B-11 - Person subject to tax--Duty to file and remit taxes."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-11"><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="s9308c2a0eeca4bfbac369f736e7950bbNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-11" rel="noopener"><span class="s9308c2a0eeca4bfbac369f736e7950bbSENU">10-52B-11</span></a><span xml:space="preserve" class="s9308c2a0eeca4bfbac369f736e7950bbSENU">. </span><span class="s9308c2a0eeca4bfbac369f736e7950bbCL">Person subject to tax--Duty to file and remit taxes.</span></p><p dir="ltr" class="s9308c2a0eeca4bfbac369f736e7950bbStatute"><span xml:space="preserve" class="s9308c2a0eeca4bfbac369f736e7950bbDefaultParagraphFont">Any person subject to the gross receipts tax imposed by this chapter shall file a return and pay any tax due in accordance with the provisions of chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="s9308c2a0eeca4bfbac369f736e7950bbDefaultParagraphFont">10-45</span></a><span class="s9308c2a0eeca4bfbac369f736e7950bbDefaultParagraphFont">.</span></p><p dir="ltr" class="s9308c2a0eeca4bfbac369f736e7950bbNormal"><span xml:space="preserve" class="s9308c2a0eeca4bfbac369f736e7950bb000000"> </span></p><p dir="ltr" class="s9308c2a0eeca4bfbac369f736e7950bbNoIndent"><span xml:space="preserve" class="s9308c2a0eeca4bfbac369f736e7950bbDefaultParagraphFont-000001">Source: </span><span class="s9308c2a0eeca4bfbac369f736e7950bbSCL">SL 2026, ch 55, § 15.</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 10-52B - COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s7a68a2652326461a9e3e17535ec52c32Normal { 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.s7a68a2652326461a9e3e17535ec52c32SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7a68a2652326461a9e3e17535ec52c32CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s7a68a2652326461a9e3e17535ec52c32Statute { 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.s7a68a2652326461a9e3e17535ec52c32DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7a68a2652326461a9e3e17535ec52c32000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s7a68a2652326461a9e3e17535ec52c32NoIndent { 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.s7a68a2652326461a9e3e17535ec52c32DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7a68a2652326461a9e3e17535ec52c32SCL { 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 10-52B-12 - Exemption--Construction work entered into prior to tax."><meta property="og:description" content="SDLRC Codified Law 10-52B-12 - Exemption--Construction work entered into prior to tax."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-52B-12"><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="s7a68a2652326461a9e3e17535ec52c32Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-52B-12" rel="noopener"><span class="s7a68a2652326461a9e3e17535ec52c32SENU">10-52B-12</span></a><span xml:space="preserve" class="s7a68a2652326461a9e3e17535ec52c32SENU">. </span><span class="s7a68a2652326461a9e3e17535ec52c32CL">Exemption--Construction work entered into prior to tax.</span></p><p dir="ltr" class="s7a68a2652326461a9e3e17535ec52c32Statute"><span class="s7a68a2652326461a9e3e17535ec52c32DefaultParagraphFont">No gross receipts tax imposed or increased pursuant to this chapter may be levied on materials incorporated in construction work related to construction contracts bid or entered into on or before the effective date of the tax imposition or tax increase.</span></p><p dir="ltr" class="s7a68a2652326461a9e3e17535ec52c32Normal"><span xml:space="preserve" class="s7a68a2652326461a9e3e17535ec52c32000000"> </span></p><p dir="ltr" class="s7a68a2652326461a9e3e17535ec52c32NoIndent"><span xml:space="preserve" class="s7a68a2652326461a9e3e17535ec52c32DefaultParagraphFont-000001">Source: </span><span class="s7a68a2652326461a9e3e17535ec52c32SCL">SL 2026, ch 55, § 16.</span></p></div></body></html>