South Dakota § 10-52-2 Imposition of tax--Conformance to state sales and use tax--Rate.

South Dakota Statutes

§ 10-52-2 — Imposition of tax--Conformance to state sales and use tax--Rate.

South Dakota § 10-52-2

Title 10TAXATION

Ch. 10-51UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW

This text of South Dakota § 10-52-2 (Imposition of tax--Conformance to state sales and use tax--Rate.) 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 § 10-52-2 (2026).

Text

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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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.

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.