South Dakota Electronic Commerce Taxation

Statutes

• South Dakota Codified Laws Ann. § 10-45-2 tax on sale of tangible personal property
• South Dakota Codified Laws Ann. § 10-45-4 tax on receipts from business services
• South Dakota Codified Laws Ann. § 10-46-2 tax on tangible personal property purchased for use in state

• South Dakota Administrative Rules 64:06:02:78 computer services-software (examples of taxable things)
• South Dakota Administrative Rule 64:06:02:79 computer services- software-pre-written programs
• South Dakota Administrative Rules 64:06:02:80 computer services- custom programs

• Vertex Inc. Tax Cybrary - South Dakota