South Dakota Statutes
§ 10-52-2 — Imposition of tax--Conformance to state sales and use tax--Rate.
Any incorporated municipality within this state may impose any non - ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, storage and consumption of items taxed under chapters 10-45 and 10-46 , unless such tax conforms in all respects to the state tax on such items with the exception of the rate, and the rate levied does not exceed two percent.
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South Dakota § 10-52-2 (Imposition of tax--Conformance to state sales and use tax--Rate.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1969, ch 190, § 3; SL 1977, ch 103, § 1; SL 1983, ch 101, § 2; SL 1987, ch 112, § 1; SL 1991, ch 111, § 1; SL 1994, ch 103; SL 1995, ch 68, § 46; SL 1995, ch 73, § 1; SL 1997, ch 71, § 1; SL 2002, ch 64, § 32.
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
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