Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-43: RETAIL SALES AND SERVICE TAX/§ 10-45-9
South Dakota Statutes

§ 10-45-9 — Constitutional and statutory exemptions from taxation.

South Dakota § 10-45-9
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-9 (Constitutional and statutory exemptions from taxation.) 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 § 10-45-9 (2026).

Text

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property and any product transferred electronically which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution or laws of the State of South Dakota.

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Related

In Re the Appeal of the Sales Tax Refund Applications of Black Hills Power & Light Co.
298 N.W.2d 799 (South Dakota Supreme Court, 1980)
56 case citations
K Mart Corp. v. South Dakota Department of Revenue
345 N.W.2d 55 (South Dakota Supreme Court, 1984)
31 case citations
Sioux Falls Newspapers, Inc. v. Secretary of Revenue
423 N.W.2d 806 (South Dakota Supreme Court, 1988)
25 case citations
Bayer v. Johnson
400 N.W.2d 884 (South Dakota Supreme Court, 1987)
6 case citations

Legislative History

SL 1935, ch 205, § 34-a; SDC 1939, § 57.3202 (1); SL 1939, ch 269; SL 2008, ch 51, § 12.

Nearby Sections

15
§ 10-1-1
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 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.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
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Bluebook (online)
South Dakota § 10-45-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-9.