South Dakota § 10-45-2 Tax on sale of tangible property.

South Dakota Statutes

§ 10-45-2 — Tax on sale of tangible property.

South Dakota § 10-45-2

Title 10TAXATION

Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-2 (Tax on sale of tangible property.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-45-2 (2026).

Text

There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and two-tenths percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the state to consumers or users. There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and one-half percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the State of South Dakota to consumers or users.

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There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and two-tenths percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the state to consumers or users. There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and one-half percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the State of South Dakota to consumers or users.

United States of America, on Behalf of the Cheyenne River Sioux Tribe and Its Members, Plaintiff/appellant/cross Cheyenne River Sioux Tribe, Intervenor Plaintiff/appellant/cross v. State of South Dakota Julie M. Johnson, State Secretary of Revenue, Defendants/appellees/cross Ronald J. Schreiner Dewey County, South Dakota John Alley, County Treasurer Ziebach County, South Dakota Virginia Hertel, County Treasurer, Rosebud Sioux Tribe v. Julie Johnson, State Secretary of Revenue, United States of America, Amicus Curiae

105 F.3d 1552 (Eighth Circuit, 1997)

7 case citations

Black Hills Truck & Trailer, Inc. v. South Dakota Department of Revenue

2016 SD 47 (South Dakota Supreme Court, 2016)

2 case citations

Northern Border Pipeline Co. v. South Dakota Department of Revenue

2015 SD 69 (South Dakota Supreme Court, 2015)

2 case citations

Legislative History

SL 1935, ch 205, § 34; SL 1937, ch 253, § 1; SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1965, ch 288, § 1; SL 1967, ch 335; SL 1969, ch 267, § 1; SL 1978, ch 72, § 37; SL 1979, ch 84, § 1; SL 1980, ch 325, § 14; SL 1987, ch 98, § 2; SL 1988, ch 106, § 1; SL 2016, ch 65, § 1, eff. June 1, 2016; SL 2023, ch 32, § 1.