South Dakota Statutes
§ 10-45-2.1 — Tax on sales of sectional homes--Sectional homes defined.
South Dakota § 10-45-2.1
This text of South Dakota § 10-45-2.1 (Tax on sales of sectional homes--Sectional homes defined.) 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 § 10-45-2.1 (2026).
Text
Sales of sectional homes are subject to sales tax, which shall be based upon the fair market value of the raw materials used to construct each home. For the purpose of this section, the term, sectional homes, means any home pre-built in whole or in part for the purpose of permanent placement on a foundation. Mobile homes as defined in § 32-3-1 and manufactured homes as defined in § 32-3-1 are not sectional homes.
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Legislative History
SL 1977, ch 99, § 1; SL 1987, ch 29, § 6; SL 2005, ch 71, § 1; SL 2025, ch 44, § 4.
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Bluebook (online)
South Dakota § 10-45-2.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-2.1.