S.D. Codified Laws § 12-1-11
Except as otherwise provided by law, in any election in which all voters of a county participate, the costs relating to the election shall be paid by the county from funds appropriated therefor. In all other elections, costs shall be paid from funds appropriated by the governing body of municipalities, school districts, and other political subdivisions requiring an election for their own purposes. Costs relating to a combined municipal and school board election may be shared under the provisions of §§ 9-13-1.1 and 13-7-10.1. Neither the state nor any political subdivision may accept any funds, grants, or gifts for election costs from any source other than the governing body of a political subdivision, the state, or the federal government, except for gifts of a nominal and intrinsic value as defined by the State Board of Elections and given in compliance with the provisions of § 12-18-3. The State Board of Elections shall promulgate rules pursuant to chapter 1-26 to prescribe the definition of nominal and intrinsic value.
SDCL 12-1-11