S.D. Codified Laws § 10-45-2

Current through the 2024 Legislative Session

Section 10-45-2 - [Effective 7/1/2027] Tax on sale of tangible property

There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four and one-half percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the State of South Dakota to consumers or users.

SDCL 10-45-2

SL 1935, ch 205, § 34; SL 1937, ch 253, § 1; SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1965, ch 288, § 1; SL 1967, ch 335; SL 1969, ch 267, § 1; SL 1978, ch 72, § 37; SL 1979, ch 84, § 1; SL 1980, ch 325, § 14; SL 1987, ch 98, § 2; SL 1988, ch 106, § 1; SL 2016, ch 65, § 1, eff. June 1, 2016; SL 2023, ch 32, § 1.

Amended by S.L. 2023, ch. 32,s. 1, eff. 7/1/2023, exp. 6/30/2027.

Amended by S.L. 2016, ch. 65,s. 1, eff. 6/1/2016.