South Dakota Statutes
§ 10-45-4 — Tax on receipts from business services.
South Dakota § 10-45-4
This text of South Dakota § 10-45-4 (Tax on receipts from business services.) 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 § 10-45-4 (2026).
Text
There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered. Any service as defined by § 10-45-4.1 shall be taxable, unless the service is specifically exempt from the provisions of this chapter.
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Related
Bayer v. Johnson
349 N.W.2d 447 (South Dakota Supreme Court, 1984)
In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.
437 N.W.2d 209 (South Dakota Supreme Court, 1989)
In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-ST
1997 SD 17 (South Dakota Supreme Court, 1997)
Watertown Coop. Elevator Ass'n v. South Dakota Department of Revenue
2001 SD 56 (South Dakota Supreme Court, 2001)
In Re the Sales Tax Liability of Valley Queen Cheese
387 N.W.2d 39 (South Dakota Supreme Court, 1986)
State, Department of Revenue v. Sanborn Telephone Cooperative
455 N.W.2d 223 (South Dakota Supreme Court, 1990)
Magellan Pipeline Co. v. South Dakota Department of Revenue & Regulation
2013 SD 68 (South Dakota Supreme Court, 2013)
WATERTOWN COOP. ELEVATOR v. Dept. of Rev.
2001 SD 56 (South Dakota Supreme Court, 2002)
Sioux Falls Shopping News, Inc. v. Department of Revenue & Regulation
2008 SD 34 (South Dakota Supreme Court, 2008)
Cooperative Agronomy Services v. South Dakota Department of Revenue
2003 SD 104 (South Dakota Supreme Court, 2003)
In Re State Sales Tax Liability of Simpson
500 N.W.2d 624 (South Dakota Supreme Court, 1993)
Hinkle v. Christensen
548 F. Supp. 630 (D. South Dakota, 1982)
Mauch v. South Dakota Department of Revenue & Regulation
2007 SD 90 (South Dakota Supreme Court, 2007)
TRM ATM Corp. v. South Dakota Department of Revenue & Regulation
2010 S.D. 90 (South Dakota Supreme Court, 2010)
Midwest Railcar Repair, Inc. v. South Dakota Department of Revenue & Regulation
659 F.3d 664 (Eighth Circuit, 2011)
Legislative History
SL 1965, ch 296, § 1; SL 1979, ch 84, §§ 7, 12.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-4.