10-45-2. 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 two-tenths 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 to consumers or users. Source: 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. p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} Effective July 1, 2027 SDLRC - Codified Law 10-45-2 - Tax on sale of tangible property.span { white-space: pre-wrap; } p.s2085679Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0;
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; padding: 0; } span.s2085679DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085679SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 10-45-2. 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. Source: 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, 19.South Dakota Legal Code