South Dakota 2025 Regular Session

South Dakota House Bill HB1136 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	25.675.17 100th Legislative Session 1136
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4	4	2025 South Dakota Legislature
5	5	House Bill 1136
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10	10
11	11
12	12	Introduced by: Representative Weisgram
13	13
14	14	Underscores indicate new language.
15	15	Overstrikes indicate deleted language.
16	16	An Act to repeal the alternate realty improvement contractor's excise tax. 1
17	17	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
18	18	Section 1. That § 10-46B-1 be REPEALED. 3
19	19	There is imposed an excise tax upon the gross receipts of all prime contractors and 4
20	20	subcontractors engaged in realty improvement contracts for those persons subject to tax 5
21	21	under chapter 10-28, 10-33, 10-34, 10-35, 10-36, or 10-36A or any municipal telephone 6
22	22	company subject to chapter 9-41 or any rural water system, at the rate of two percent. 7
23	23	Section 2. That § 10-46B-1.1 be REPEALED. 8
24	24	The secretary of revenue shall allow contractors to report and pay contractor's 9
25	25	excise tax measured by gross receipts upon an accrual basis if: 10
26	26	(1) The contractor has not changed his basis in the previous calendar year; 11
27	27	(2) The contractor's records are kept in a manner which may be audited to determine 12
28	28	whether contractor's excise tax and use tax are paid for all realty improvement 13
29	29	contracts; 14
30	30	(3) The contractor has made a written request to the secretary of revenue for authority 15
31	31	to pay tax on the accrual basis; and 16
32	32	(4) Authority to pay tax on the accrual basis applies only to realty improvement 17
33	33	contracts commencing after the authority is granted. 18
34	34	Section 3. That § 10-46B-1.2 be REPEALED. 19
35	35	If the secretary of revenue has granted a contractor the authority to report and 20
36	36	pay contractor's excise tax on the accrual basis and the contractor requests in writing for 21
37	37	the authority to report and pay the tax on the cash basis, the secretary may grant such 22
38	38	authority if assessment and collection of taxes are not jeopardized. 23 25.675.17 2 1136
39	39	Underscores indicate new language.
40	40	Overstrikes indicate deleted language.
41	41	Section 4. That § 10-46B-1.3 be REPEALED. 1
42	42	Taxes paid on gross receipts represented by accounts found to be worthless and 2
43	43	actually charged off for income tax purposes, may be credited upon a subsequent payment 3
44	44	of the tax. If such accounts are thereafter collected by the contractor, the tax shall be 4
45	45	paid upon the amount so collected. 5
46	46	Section 5. That § 10-46B-1.6 be REPEALED. 6
47	47	Any person who holds a license issued pursuant to this chapter or who is a person 7
48	48	whose receipts are subject to the tax imposed by this chapter shall, except as otherwise 8
49	49	provided in this section, file a return, and pay any tax due, to the Department of Revenue 9
50	50	on or before the twentieth day of the month following each monthly period. The return 10
51	51	shall be filed on forms prescribed and furnished by the department. 11
52	52	If the person remits the tax by electronic transfer to the state, the person shall file 12
53	53	the return by electronic means on or before the twentieth day of the month following each 13
54	54	period and remit the tax on or before the twenty-fifth day of the month following each 14
55	55	period. 15
56	56	The secretary may require or allow a person to file a return, and pay any tax due, 16
57	57	on a basis other than monthly. The return and remittance is due the twentieth day of the 17
58	58	month following the reporting period or at a time otherwise determined by the secretary. 18
59	59	The secretary may grant an extension of not more than five days for filing a return 19
60	60	and remittance. 20
61	61	Unless an extension is granted, penalty or interest under § 10-59-6 shall be paid 21
62	62	if a return or remittance is not made on time. 22
63	63	Section 6. That § 10-46B-2 be REPEALED. 23
64	64	Prime contractors and subcontractors subject to the tax imposed by § 10-46B-1 24
65	65	include without limitation those enumerated in the Standard Industrial Classification 25
66	66	Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management 26
67	67	and Budget, Office of the President: construction (division c). If a contractor engages in 27
68	68	services not specifically listed in division c of the Standard Industrial Classification Manual, 28
69	69	1987, then the services must entail the construction, building, installation, or repair of a 29
70	70	fixture to realty before the gross receipts are subject to the tax imposed by § 10-46B-1. 30
71	71	Section 7. That § 10-46B-3 be REPEALED. 31 25.675.17 3 1136
72	72	Underscores indicate new language.
73	73	Overstrikes indicate deleted language.
74	74	The tax imposed by this chapter shall apply to the total contract price including all 1
75	75	labor and materials. 2
76	76	Section 8. That § 10-46B-4 be REPEALED. 3
77	77	For the purpose of this chapter, the term, gross receipts, means the amount 4
78	78	received in money, credits, property, or other money's worth in consideration of the 5
79	79	performance of realty improvement contracts within this state, without any deduction on 6
80	80	account of the cost of the property sold, the cost of materials used, the cost of services 7
81	81	or labor purchased, amounts paid for interest or discounts, or any other expenses 8
82	82	whatsoever, nor shall any deduction be allowed for losses. 9
83	83	Section 9. That § 10-46B-5 be REPEALED. 10
84	84	If any person, except for a person making an isolated or occasional realty 11
85	85	improvement and who does not hold himself out as engaging in the business of making 12
86	86	realty improvements, makes a realty improvement without a realty improvement contract 13
87	87	and subsequently sells the property containing the realty improvement or the realty 14
88	88	improvement at any time subsequent to the commencement of the project and within four 15
89	89	years of its completion, the gross receipts from the sale of the realty improvement shall 16
90	90	be subject to the excise tax imposed on the gross receipts of contractors engaged in realty 17
91	91	improvement contracts. In determining the gross receipts from the sale of such realty 18
92	92	improvements when land or land and improvements completed four years prior to sale 19
93	93	are included in the sale, land and such improvements shall be valued at cost or fair market 20
94	94	value, whichever is greater, and the portion of the gross receipts attributable to land or 21
95	95	land and improvements completed four years prior to sale shall be deducted from the sale 22
96	96	price. 23
97	97	Section 10. That § 10-46B-6 be REPEALED. 24
98	98	The secretary of revenue is hereby charged with the enforcement and 25
99	99	administration of the provisions of this chapter, and as to licensing and reports, it shall be 26
100	100	administered in the same manner as the tax imposed by chapter 10-45. For enforcement 27
101	101	and interest purposes §§ 10-45-24 to 10-45-52, inclusive, and all amendments that may 28
102	102	hereafter be made thereto shall apply to and be available and said sections are by 29
103	103	reference incorporated herein. 30
104	104	Section 11. That § 10-46B-7 be REPEALED. 31 25.675.17 4 1136
105	105	Underscores indicate new language.
106	106	Overstrikes indicate deleted language.
107	107	The tax imposed shall be reported and paid pursuant to § 10-46B-1.6 upon the 1
108	108	receipts received under the contract during the period. 2
109	109	Section 12. That § 10-46B-9 be REPEALED. 3
110	110	Any municipality may impose an excise tax on contractors gross receipts in a 4
111	111	similar manner as imposed by this chapter; provided however, that the same shall be 5
112	112	adopted in conformity with chapter 10-52 and the rate thereof shall not exceed one-half 6
113	113	percent. Municipalities that have a non-ad valorem tax in effect as provided for in chapter 7
114	114	10-52 may not continue the tax imposed by this section on or after April 1, 1980. 8
115	115	Section 13. That § 10-46B-10 be REPEALED. 9
116	116	A contractor may list the contractor's excise tax and any use tax imposed under 10
117	117	chapter 10-45, 10-46, or 10-52 as a separate line item on all contracts and bills, both for 11
118	118	public and private entities. The line item for excise and use taxes is a part of the 12
119	119	contractor's total bill and is collectible from all entities, both public and private. 13
120	120	Section 14. That § 10-46B-10.1 be REPEALED. 14
121	121	A contractor shall post his excise tax license number assigned pursuant to this 15
122	122	chapter with the building permit for a realty improvement contract. 16
123	123	The provisions of § 10-46A-12.1 and this section do not require a building permit 17
124	124	if the political subdivision where the realty improvement is located does not require a 18
125	125	building permit. 19
126	126	Section 15. That § 10-46B-11 be REPEALED. 20
127	127	If a corporation, limited liability company, limited partnership, limited liability 21
128	128	partnership, or limited liability limited partnership subject to tax under this chapter fails 22
129	129	for any reason to file the required returns or to pay the tax due, any of the corporate 23
130	130	officers, member-managers or managers of limited liability companies, or partners of 24
131	131	partnerships that control, supervise, or are charged with the responsibility of filing the 25
132	132	returns or remitting tax payments shall be personally liable for the failure. The dissolution 26
133	133	of a corporation, limited liability company, limited partnership, limited liability partnership, 27
134	134	or limited liability limited partnership does not discharge an officer, member-manager, 28
135	135	manager, or partner's liability for a prior failure of the corporation, limited liability 29
136	136	company, limited partnership, limited liability partnership, or limited liability limited 30 25.675.17 5 1136
137	137	Underscores indicate new language.
138	138	Overstrikes indicate deleted language.
139	139	partnership to file a return or remit the tax due. The sum due for such a liability may be 1
140	140	assessed and collected as provided by law. 2
141	141	If the corporate officers, limited liability company member-managers or managers, 3
142	142	or partners elect not to be personally liable for the failure to file the required returns or to 4
143	143	pay the tax due, the corporation, limited liability company, limited partnership, limited 5
144	144	liability partnership, or limited liability limited partnership shall provide the Department of 6
145	145	Revenue with a surety bond or certificate of deposit as security for payment of any tax 7
146	146	that may become due. The bond or certificate of deposit provided for in this section shall 8
147	147	be in an amount equal to the estimated annual gross receipts multiplied by the applicable 9
148	148	sales or excise tax rate. This section does not apply to elected or appointed officials of a 10
149	149	municipality if bonded pursuant to §§ 9-14-6 and 9-14-6.1. 11
150	150	Section 16. That § 10-46B-11.1 be REPEALED. 12
151	151	Any person who: 13
152	152	(1) Makes any false or fraudulent return in attempting to defeat or evade the tax 14
153	153	imposed by this chapter is guilty of a Class 6 felony; 15
154	154	(2) Fails to pay tax due under this chapter within sixty days from the date the tax 16
155	155	becomes due is guilty of a Class 1 misdemeanor; 17
156	156	(3) Fails to keep the records and books required by § 10-45-45 or refuses to exhibit 18
157	157	these records to the secretary of revenue or the secretary's agents for the purpose 19
158	158	of examination is guilty of a Class 1 misdemeanor; 20
159	159	(4) Fails to file a return required by this chapter within sixty days from the date the 21
160	160	return is due is guilty of a Class 1 misdemeanor; 22
161	161	(5) Engages in business under this chapter without obtaining a contractor's excise tax 23
162	162	license is guilty of a Class 1 misdemeanor; 24
163	163	(6) Engages in business under this chapter after the person's contractor's excise tax 25
164	164	license has been revoked by the secretary of revenue is guilty of a Class 6 felony; 26
165	165	(7) Violates either subdivision (2) or subdivision (4) two or more times in any twelve-27
166	166	month period is guilty of a Class 6 felony; or 28
167	167	(8) Engages in business under this chapter without obtaining a contractor's excise tax 29
168	168	license after having been notified in writing by the secretary of revenue that the 30
169	169	person is a contractor subject to the provisions of the contractors' excise tax laws 31
170	170	is guilty of a Class 6 felony. It is not a violation of this subdivision if the person 32
171	171	engaging in business files an application for a contractor's excise tax license and 33 25.675.17 6 1136
172	172	Underscores indicate new language.
173	173	Overstrikes indicate deleted language.
174	174	meets all lawful prerequisites for obtaining such license within three days from 1
175	175	receipt of written notice from the secretary. 2
176	176	For purposes of this section, the term, person, includes corporate officers, 3
177	177	member-managers or managers of limited liability companies, or partners that control, 4
178	178	supervise, or are charged with the responsibility of filing tax returns or remitting tax 5
179	179	payments pursuant to § 10-46B-11. 6
180	180	Section 17. That § 10-46B-12 be REPEALED. 7
181	181	No tax increase imposed after March 9, 1984, may be levied on the gross receipts 8
182	182	of realty improvement contracts bid or entered into on or before the effective date of the 9
183	183	tax increase. 10
184	184	Section 18. That § 10-46B-13 be REPEALED. 11
185	185	Every contractor or person engaging in a business in this state whose receipts are 12
186	186	subject to tax under this chapter shall file with the Department of Revenue an application 13
187	187	for a contractor's excise tax license. Every application shall be made upon a form 14
188	188	prescribed by the secretary of revenue and shall set forth the name under which the 15
189	189	applicant transacts or intends to transact business, the location of the applicant's place or 16
190	190	places of business, and such other information as the secretary of revenue may require. 17
191	191	Section 19. That § 10-46B-14 be REPEALED. 18
192	192	The secretary of revenue shall grant and issue to each applicant a contractor's 19
193	193	excise tax license. A license is not assignable and shall be valid only for the person in 20
194	194	whose name it is issued. Any license issued is valid and effective without further payment 21
195	195	of fees until canceled or revoked. 22
196	196	Section 20. That § 10-46B-15 be REPEALED. 23
197	197	The secretary of revenue may, at his discretion, refuse to issue a license to any 24
198	198	person who is delinquent in payment of contractor's excise tax or use tax levied by the 25
199	199	State of South Dakota. He may also, in his discretion, require an applicant to furnish bond 26
200	200	to the state, or other adequate security, as security for payment of any contractor's excise 27
201	201	tax and use tax that may become due, or require a bond or security as a condition 28
202	202	precedent to continuing in business as a contractor. 29 25.675.17 7 1136
203	203	Underscores indicate new language.
204	204	Overstrikes indicate deleted language.
205	205	Section 21. That § 10-46B-16 be REPEALED. 1
206	206	The following service enumerated in the Standard Industrial Classification Manual 2
207	207	of 1987 as prepared by the Statistical Policy Division of the Office of Management and 3
208	208	Budget, Office of the President, is exempt from the provisions of this chapter: industry 4
209	209	no. 1752 floor laying and other floor work, not elsewhere classified. 5
210	210	Section 22. That § 10-46B-16.1 be REPEALED. 6
211	211	The following services enumerated in the Standard Industrial Classification Manual 7
212	212	of 1987 as prepared by the Statistical Policy Division of the Office of Management and 8
213	213	Budget, Office of the President, are exempt from the provisions of this chapter: repair 9
214	214	shops and related services, not elsewhere classified (industry no. 7699) but only 10
215	215	locksmiths and locksmith shops. 11
216	216	Section 23. That § 10-46B-17 be REPEALED. 12
217	217	Any contractor's excise taxes imposed and paid under the provisions of chapters 13
218	218	10-46A and 10-46B for the construction of water development projects included in the 14
219	219	state water resources management system whose cost exceeds the sum of twenty million 15
220	220	dollars shall be deposited into the water and environment fund. The secretary of revenue 16
221	221	shall promulgate rules pursuant to chapter 1-26 concerning the procedures for reporting 17
222	222	and paying the tax collected under this section. 18
223	223	Section 24. That § 10-46B-18 be REPEALED. 19
224	224	The secretary of revenue may promulgate rules pursuant to chapter 1-26 20
225	225	concerning: 21
226	226	(1) Licensing, including bonding and filing license applications; 22
227	227	(2) The filing of returns and payment of the tax; 23
228	228	(3) Determining the application of the tax and exemptions; 24
229	229	(4) Taxpayer record-keeping requirements; and 25
230	230	(5) Determining auditing methods. 26
231	231	Section 25. That § 1-16G-56 be AMENDED: 27
232	232	1-16G-56. Terms used in §§ 1-16G-56 to 1-16G-68, inclusive, mean: 28
233	233	(1) "Board," the Board of Economic Development; 29 25.675.17 8 1136
234	234	Underscores indicate new language.
235	235	Overstrikes indicate deleted language.
236	236	(2) "Commissioner," the commissioner of the Governor's Office of Economic 1
237	237	Development; 2
238	238	(3) "Completed the project" or "completion of the project," the first date when the 3
239	239	project is operational; 4
240	240	(4) "Construction date," the first date earth is excavated or a contractor has initiated 5
241	241	work for the purpose of constructing a new or expanded facility or the first date 6
242	242	new equipment is located on the project site or existing equipment is removed 7
243	243	from the project site for the purpose of equipment upgrades, whichever occurs 8
244	244	first; 9
245	245	(5) "Data center," any facility established for the purpose of processing, storage, 10
246	246	retrieval, or communication of data; 11
247	247	(6) "Department," the Department of Revenue; 12
248	248	(7) "Equipment upgrades," the installation of new equipment or the replacement or 13
249	249	improvement of existing equipment, which is subject to the sales or use tax 14
250	250	imposed by chapters 10-45 or 10-46 or contractor's excise tax imposed by chapters 15
251	251	chapter 10-46A or 10-46B; 16
252	252	(8) "GOED," the Governor's Office of Economic Development; 17
253	253	(9) "New or expanded facility," a new building or structure, or the expansion, 18
254	254	renovation, or retrofitting of an existing building or structure, which is subject to 19
255	255	the contractor's excise tax imposed by chapters chapter 10-46A or 10-46B; 20
256	256	(10) "Person," any individual, firm, copartnership, joint venture, association, 21
257	257	cooperative, nonprofit development corporation, limited liability company, limited 22
258	258	liability partnership, corporation, estate, trust, business trust, receiver, or any 23
259	259	group or combination acting as a unit; 24
260	260	(11) "Project," a new or expanded facility with a project cost which exceed twenty 25
261	261	million dollars, or equipment upgrades with a project cost which exceed two million 26
262	262	dollars. A project includes laboratory and testing facilities, manufacturing facilities, 27
263	263	advanced telecommunications capability, data centers, power generation facilities, 28
264	264	power transmission facilities, agricultural processing facilities, wind energy 29
265	265	facilities, and facilities defined by GOED as targeted industries. A project does not 30
266	266	include any building or structure: 31
267	267	(a) Used predominantly for the sale of products at retail, other than the sale of 32
268	268	electricity at retail, or the provision of advanced telecommunications 33
269	269	capability, to individual consumers; 34
270	270	(b) Used predominantly for residential housing or transient lodging; 35 25.675.17 9 1136
271	271	Underscores indicate new language.
272	272	Overstrikes indicate deleted language.
273	273	(c) Used predominantly to provide health care services; 1
274	274	(d) Used predominantly for the transportation or transmission of natural gas, 2
275	275	oil, or crude oil by means of a pipeline; or 3
276	276	(e) That is not subject to ad valorem real property taxation or equivalent taxes 4
277	277	measured by gross receipts; 5
278	278	(12) "Project cost," the amount paid by the project owner in money, credits, property, 6
279	279	or other consideration associated with a project including, without limitation, land, 7
280	280	labor, materials, furniture, equipment, fees, or fixtures; 8
281	281	(13) "Wind energy facility," any new facility or facility expansion that: 9
282	282	(a) Consists of a commonly managed integrated system of towers, wind turbine 10
283	283	generators with blades, power collection systems, and electric 11
284	284	interconnection systems, that convert wind movement into electricity, and 12
285	285	is subject to the tax imposed by §§ 10-35-18 and 10-35-19; and 13
286	286	(b) The construction of which is subject to contractors' excise tax pursuant to 14
287	287	chapter 10-46A or 10-46B; 15
288	288	(14) "Advanced telecommunications capability," without regard to any transmission 16
289	289	media or technology, is high-speed, switched, broadband telecommunications 17
290	290	capability that enables users to originate and receive high-quality voice, data, 18
291	291	graphics, and video telecommunications using any technology that provides a 19
292	292	minimum actual download speed of at least twenty -five megabits per second and 20
293	293	actual upload speed of at least three megabits per second. 21
294	294	Section 26. That § 5-18B-17 be AMENDED: 22
295	295	5-18B-17. No purchasing agency may award any contract for the construction of 23
296	296	any public improvement unless the purchasing agency has verified with the Department 24
297	297	of Revenue that the contractor has a contractor's excise tax license pursuant to chapter 25
298	298	10-46A or 10-46B. 26
299	299	Section 27. That § 5-21-3 be AMENDED: 27
300	300	5-21-3. If a contract is entered into for the construction, alteration, or repair of 28
301	301	improvements to be located in this state, including public improvements, and the 29
302	302	contractor or subcontractor furnishes surety for the faithful performance of the contract, 30
303	303	there is hereby imposed an additional obligation upon the surety to the State of South 31
304	304	Dakota that the contractor or subcontractor shall promptly pay all taxes which may accrue 32
305	305	to the State of South Dakota under the provisions of chapters 10-46, and 10-46A, and 33 25.675.17 10 1136
306	306	Underscores indicate new language.
307	307	Overstrikes indicate deleted language.
308	308	10-46B. For the purposes of this section and § 5-21-4 the term, surety, means a bond or 1
309	309	undertaking executed by a surety company authorized to do business in the State of South 2
310	310	Dakota. 3
311	311	Section 28. That § 10-45-1.14 be AMENDED: 4
312	312	10-45-1.14. For the purposes of this chapter, the term, gross receipts, means the 5
313	313	total amount or consideration, including cash, credit, property, and services, for which 6
314	314	tangible personal property, any product transferred electronically, or services are sold, 7
315	315	leased, or rented, valued in money, whether received in money or otherwise, without any 8
316	316	deduction for the following: 9
317	317	(1) The retailer's cost of the property or service sold; 10
318	318	(2) The cost of materials used, labor or service cost, interest, losses, all costs of 11
319	319	transportation to the retailer, all taxes imposed on the retailer, and any other 12
320	320	expense of the retailer; and 13
321	321	(3) Except as provided in chapter 10-46A or 10-46B, charges by the retailer for any 14
322	322	services necessary to complete the sale whether or not separately stated, including 15
323	323	delivery charges. 16
324	324	Section 29. That § 10-46-5 be AMENDED: 17
325	325	10-46-5. If a contractor or subcontractor, as defined in chapters chapter 10-46A 18
326	326	and 10-46B, uses tangible personal property or any product transferred electronically in 19
327	327	the performance of a contract or to fulfill contract or subcontract obligations, whether the 20
328	328	title to the property is in the name of the contractor, subcontractor, contractee, 21
329	329	subcontractee, or any other person, or whether the titleholder of the property would be 22
330	330	subject to pay the sales or use tax, the contractor or subcontractor shall pay a tax at the 23
331	331	rate prescribed by § 10-45-2, measured by the purchase price or fair market value of the 24
332	332	property, whichever is greater, unless the property has been previously subjected to a 25
333	333	sales or use tax, in this state and the tax due thereon has been paid. However, if the 26
334	334	contractor or subcontractor fabricates tangible personal property for use in the 27
335	335	performance of a contract, fair market value excludes the value of the contractor's or 28
336	336	subcontractor's fabrication costs. 29
337	337	Section 30. That § 10-46A-12.1 be AMENDED: 30 25.675.17 11 1136
338	338	Underscores indicate new language.
339	339	Overstrikes indicate deleted language.
340	340	10-46A-12.1. A contractor shall post his the contractor's excise tax license 1
341	341	number assigned pursuant to this chapter with the building permit for a realty 2
342	342	improvement project. 3
343	343	The provisions of this section and 10-46B-10.1 doThis section does not require a 4
344	344	building permit if the political subdivision where in which the realty improvement is located 5
345	345	does not require a building permit. 6
346	346	Section 31. That a NEW SECTION be added to chapter 10-46A: 7
347	347	Any contractor's excise taxes imposed and paid under the provisions of this 8
348	348	chapter, for the construction of water development projects that are included in the state 9
349	349	water resources management system and have a cost in excess of twenty million dollars, 10
350	350	must be deposited into the water and environment fund. 11
351	351	The secretary of revenue shall promulgate rules pursuant to chapter 1-26 12
352	352	concerning the procedures for reporting and paying the taxes collected under this section. 13
353	353	Section 32. That § 10-52-17 be AMENDED: 14
354	354	10-52-17. A municipality imposing a sales or use tax under this chapter may by 15
355	355	ordinance enacted by its local governing body provide for a refund of such taxes to a 16
356	356	contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B, if the 17
357	357	contractor or subcontractor meets the requirements provided in § 10-61-1. The ordinance 18
358	358	shall provide a procedure for filing an application for the refund and receiving the payment 19
359	359	of the refund by the municipality. 20
360	360	Section 33. That § 10-52A-1.1 be AMENDED: 21
361	361	10-52A-1.1. For the purposes of this chapter, the term, gross receipts, means the 22
362	362	total amount or consideration, including cash, credit, property, and services, for which 23
363	363	tangible personal property, any product transferred electronically, or services are sold, 24
364	364	leased, or rented, valued in money, whether received in money or otherwise, without any 25
365	365	deduction for the following: 26
366	366	(1) The retailer's cost of the property or service sold; 27
367	367	(2) The cost of materials used, labor or service cost, interest, losses, all costs of 28
368	368	transportation to the retailer, all taxes imposed on the retailer, and any other 29
369	369	expense of the retailer; and 30 25.675.17 12 1136
370	370	Underscores indicate new language.
371	371	Overstrikes indicate deleted language.
372	372	(3) Except as provided in chapter 10-46A or 10-46B, charges by the retailer for any 1
373	373	services necessary to complete the sale whether or not separately stated, including 2
374	374	delivery charges. 3
375	375	Section 34. That § 10-56-1 be AMENDED: 4
376	376	10-56-1. The procedures provided for in this chapter apply to the collection of any 5
377	377	delinquent taxes imposed by chapters 10-43, 10-44, 10-45, 10-46, 10-46A, 10-46B, 10-6
378	378	47B, 10-50, 10-52, 32-3, 32-5, and 32-5B and §§ 50-11-19 and 50-4-13 to 50-4-17, 7
379	379	inclusive. 8
380	380	Section 35. That § 10-59-1 be AMENDED: 9
381	381	10-59-1. The provisions of this chapter may only apply to proceedings commenced 10
382	382	under this chapter concerning the taxes, the fees, the surcharges, or the persons subject 11
383	383	to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation 12
384	384	authorized by, chapters 10-33A, 10-39, 10-39A, 10-39B, 10-43, 10-45, 10-45D, 10-46, 13
385	385	10-46A, 10-46B, 10-46E, 10-47B, 10-50C, 10-52, 10-52A, 10-62, 32-3, 32-3A, 32-5, 32-14
386	386	5B, 32-6B, 32-9, 32-10, 34-45, and 34A-13, and §§ 10-50-61, 49-31-51, and 50-4-13 to 15
387	387	50-4-17, inclusive. 16
388	388	Section 36. That § 10-59-32 be AMENDED: 17
389	389	10-59-32. The secretary may authorize any person required to file returns or 18
390	390	reports and remit taxes or fees under chapters 10-45, 10-45D, 10-46, 10-46A, 10-46B, 19
391	391	10-46E, 10-52, 10-52A, 10-33A, and 10-62, to remit the taxes or fees by electronic 20
392	392	transmission. Any person required to file returns and remit taxes who remits taxes by 21
393	393	electronic transmission pursuant to this section, as authorized by the secretary, shall file 22
394	394	returns by electronic means on or before the twentieth day of the month following each 23
395	395	period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, 24
396	396	or a day the Federal Reserve Bank is closed, the return is due on the next succeeding day 25
397	397	that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal 26
398	398	Reserve Bank is closed. Remittances transmitted electronically pursuant to this section 27
399	399	shall be made on or before the twenty -fifth day of the month following each period. 28
400	400	Remittances are considered to have been made on the date that the remittance is credited 29
401	401	to the bank account designated by the treasurer of the State of South Dakota. If the due 30
402	402	date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal 31 25.675.17 13 1136
403	403	Underscores indicate new language.
404	404	Overstrikes indicate deleted language.
405	405	Reserve Bank is closed, the remittance is due on the next succeeding day that is not a 1
406	406	Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve 2
407	407	Bank is closed. 3
408	408	Section 37. That § 10-59-32.1 be AMENDED: 4
409	409	10-59-32.1. Any return, report, or remittance which is required to be filed under 5
410	410	the taxes specified in chapters 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 6
411	411	10-52, 10-52A, and 10-62, is timely filed if mailed, postage prepaid, on or before the due 7
412	412	date of the reporting period, and is received by the department. If the due date falls on a 8
413	413	Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve 9
414	414	Bank is closed, the return, report, or remittance is timely filed if mailed, postage prepaid, 10
415	415	on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in 11
416	416	§ 1-5-1, or a day the Federal Reserve Bank is closed. A United States Postal Service 12
417	417	postmark is evidence of the date of mailing for the purpose of timely filing of returns, 13
418	418	reports, or remittances. The provisions of this section do not apply to a return filed by 14
419	419	electronic means. 15
420	420	Section 38. That § 10-59-40 be AMENDED: 16
421	421	10-59-40. Any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-17
422	422	46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has 18
423	423	gross receipts subject to tax. 19
424	424	Section 39. That § 10-59-44 be AMENDED: 20
425	425	10-59-44. The secretary may, by order, revoke or cancel the license of any person 21
426	426	licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 22
427	427	10-52, 10-52A, or 10-62 and who has failed to file a return, or who has filed a return and 23
428	428	has failed to remit the tax due the state on or before the times specified in § 10-33A-10.1, 24
429	429	10-45-27.3, 10-45D-10.2, 10-46-27.1, 10-46A-1.8, 10-46B-1.6, 10-46E-7, 10-52-18, 25
430	430	10-52A-4.2, or 10-62-4, respectively, or any other reporting period authorized. 26
431	431	Section 40. That § 10-59-46 be AMENDED: 27
432	432	10-59-46. The secretary of revenue may prepare a list of at least one hundred 28
433	433	delinquent persons who owe the largest amount of tax for chapters 10-45, 10-45D, 10-29
434	434	46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20, and 30 25.675.17 14 1136
435	435	Underscores indicate new language.
436	436	Overstrikes indicate deleted language.
437	437	that are delinquent in the payment of tax for chapters 10-45, 10-45D, 10-46, 10-46E, 10-1
438	438	46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20 to the department, if a 2
439	439	lien has been filed against the person. The list shall include at least the top one hundred 3
440	440	persons with total delinquent final liabilities for tax in chapters 10-45, 10-45D, 10-46, 10-4
441	441	46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20, including 5
442	442	penalties and interest. The list shall contain the person's name; the business name, if any; 6
443	443	address; and the amount of total tax, penalties and interest outstanding of each 7
444	444	delinquent person. 8
445	445	Section 41. That § 10-61-1 be AMENDED: 9
446	446	10-61-1. A contractor or subcontractor licensed pursuant to chapter 10-46A or 10
447	447	10-46B may apply for a refund of South Dakota sales and use tax paid by such contractor 11
448	448	if: 12
449	449	(1) The sales and use tax subject to the refund request was paid by the contractor or 13
450	450	subcontractor requesting the refund for the use of tangible personal property; 14
451	451	(2) The tangible personal property upon which the sales and use tax was paid was 15
452	452	purchased by the contractor or subcontractor requesting the refund; 16
453	453	(3) The tangible personal property upon which the sales and use tax was paid was 17
454	454	fabricated by the contractor or subcontractor in South Dakota; 18
455	455	(4) The fabricated tangible personal property was used outside of South Dakota by the 19
456	456	contractor or subcontractor in the performance of a contract; 20
457	457	(5) The fabricated tangible personal property is not returned to South Dakota; and 21
458	458	(6) The fabricated tangible personal property is exempt from sales or use tax in the 22
459	459	state where the contract is performed. 23
460	460	Section 42. That § 15-6-23(a) be AMENDED: 24
461	461	15-6-23(a). One or more members of a class may sue or be sued as 25
462	462	representative parties on behalf of all only if: 26
463	463	(1) The class is so numerous that joinder of all members is impracticable; 27
464	464	(2) There are questions of law or fact common to the class; 28
465	465	(3) The claims or defenses of the representative parties are typical of the claims or 29
466	466	defenses of the class; 30
467	467	(4) The representative parties will fairly and adequately protect the interests of the 31
468	468	class; and 32 25.675.17 15 1136
469	469	Underscores indicate new language.
470	470	Overstrikes indicate deleted language.
471	471	(5) The suit is not against this state for the recovery of a tax imposed by chapter 10-1
472	472	39, 10-39A, 10-43, 10-44, 10-45, 10-46, 10-46A, 10-46B, or 10-52. 2
473	473	Section 43. That § 49-34A-82 be AMENDED: 3
474	474	49-34A-82. Terms used in §§ 49-34A-80 to 49-34A-92, inclusive, mean: 4
475	475	(1) "Department," the Department of Revenue; 5
476	476	(2) "New or expanded facility," a new commercial small power production facility, as 6
477	477	defined in § 49-34A-80, or an addition to an existing commercial small power 7
478	478	production facility, the construction or installation of which is subject to contractors' 8
479	479	excise tax pursuant to chapter 10-46A or 10-46B; 9
480	480	(3) "Project," the installation or construction of the first ten megawatts of generation 10
481	481	capacity of a new or expanded facility; 11
482	482	(4) "Project cost," the amount paid in money for a project; 12
483	483	(5) "Secretary," the secretary of the Department of Revenue. 13
484	484	Section 44. That § 49-34A-83 be AMENDED: 14
485	485	49-34A-83. Any person may apply for and obtain a refund or credit for contractors' 15
486	486	excise taxes imposed and paid under the provisions of chapter 10-46A or 10-46B for the 16
487	487	construction of a new or expanded facility that is a commercial small power production 17
488	488	facility that is defined in § 49-34A-80. 18
489	489	Section 45. That § 10-46A-1.2 be REPEALED. 19
490	490	The tax imposed upon contractors performing realty improvement contracts for 20
491	491	those persons subject to tax under chapter 10-28, 10-33, 10-35, 10-36 or 10-36A or any 21
492	492	municipal telephone company subject to chapter 9-41 or any rural water system is not 22
493	493	subject to this chapter and the contracts are subject to the contractors' excise tax imposed 23
494	494	by chapter 10-46B. 24
495	495	Section 46. That § 10-46A-12.2 be REPEALED. 25
496	496	The provisions of §§ 10-46A-12.1 and 10-46B-10.1 do not require a building permit 26
497	497	if the political subdivision where the realty improvement is located does not require a 27
498	498	building permit. 28