Laws & Regulations

Business Tax Statutes
33A Taxation of Telecommunications Companies
45 Retail Sales and Service Tax
45A Retail Sales and Service Tax Refunds
45B Tax Refunds for Construction of Manufacturing, Agricultural Processing, and Power Generating Facilities
45C Uniform Sales and Use Tax Administration Act
45D Gross Receipts Tax on Visitor Related Businesses
46 Use Tax
46A Realty Improvement Contractors' Excise Tax
46B Alternate Realty Improvement Contractors' Excise Tax
46C Contractors' Excise Tax on New or Expanded Power Production Facilities
46D Motion Picture Refund
46E Ag Equipment
52 Uniform Municipal Non-ad Valorem Tax Law
52A Municipal Gross Receipts Tax
54 Multistate Tax Compact
58 Amusement Device Tax
61 Fabricator Fund
49-34A   Refund for Power Production Facilities
10-63 Noncollecting Retailer Notice Requirements
34-45 Emergency Reporting System

Business Tax Rules
64:06     Sales Tax
64:07 Contractors' Excise Tax
64:09 Use Tax
64:10 Amusement Devices


Search for other laws and regulations.
Home  |  SD.GOV  |  DOR Intranet
445 E Capitol Avenue, Pierre, SD 57501




© Copyright 2012 - State of South Dakota