South Dakota Statutes
§ 10-46-2 — Tax on tangible personal property purchased for use in state--Rate based on purchase price.
South Dakota § 10-46-2
This text of South Dakota § 10-46-2 (Tax on tangible personal property purchased for use in state--Rate based on purchase price.) 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 § 10-46-2 (2026).
Text
An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of tangible personal property purchased for use in this state at the same rate of percent of the purchase price of said property as is imposed pursuant to chapter 10-45 .
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Related
K Mart Corp. v. South Dakota Department of Revenue
345 N.W.2d 55 (South Dakota Supreme Court, 1984)
Modern Merchandising, Inc. v. Department of Revenue
397 N.W.2d 470 (South Dakota Supreme Court, 1986)
Midcontinent Broadcasting Co. v. State, Department of Revenue
424 N.W.2d 153 (South Dakota Supreme Court, 1988)
Butler MacHinery Co. v. South Dakota Department of Revenue
2002 SD 134 (South Dakota Supreme Court, 2002)
Friessen Const. Co., Inc. v. Erickson
238 N.W.2d 278 (South Dakota Supreme Court, 1976)
Black Hills Truck & Trailer, Inc. v. South Dakota Department of Revenue
2016 SD 47 (South Dakota Supreme Court, 2016)
Northern Border Pipeline Co. v. South Dakota Department of Revenue
2015 SD 69 (South Dakota Supreme Court, 2015)
J. D. Evans Equipment Co. v. State Ex Rel. Bender
230 N.W.2d 237 (South Dakota Supreme Court, 1975)
Ellingson Drainage v. Dep't of Revenue
2024 S.D. 8 (South Dakota Supreme Court, 2024)
Legislative History
SL 1939, ch 276, § 3; SL 1953, ch 471, § 1; SDC Supp 1960, § 57.4303 (1); SL 2001, ch 56, § 7.
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 § 10-46-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-2.