South Dakota Statutes
§ 10-46-5.1 — Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
South Dakota § 10-46-5.1
This text of South Dakota § 10-46-5.1 (Sectional homes not vehicles--Contractors taxed on materials used in construction--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 § 10-46-5.1 (2026).
Text
If a sectional home is permanently affixed to real property, it is not a vehicle subject to registration under chapter 32-3 , and shall be classified as real property. A contractor who erects such a home shall hold a sales tax or use tax license and pay use tax based upon the fair market value of the raw materials used to construct and erect the home. For the purpose of this section, the term, sectional home, means any home pre-built in part or in whole for the purpose of permanent placement on a foundation. Mobile homes as defined by § 32-3-1 and manufactured homes as defined in § 32-3-1 are not sectional homes.
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Legislative History
SDCL, § 10-46-5 as added by SL 1977, ch 99, § 2; SL 1987, ch 29, § 7; SL 2005, ch 71, § 2; SL 2025, ch 44, § 5.
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Bluebook (online)
South Dakota § 10-46-5.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-5.1.