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South Dakota – Auctioneer’s Tax Responsibilities
South Dakota Codified Laws Title 10. Taxation (Refs & Annos) Chapter 10-46. Use Tax (Refs & Annos) SDCL § 10-46-66 10-46-66. Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer All auction sales and consignment sales of tangible personal property, any product transferred electronica...
South Dakota Taxation – Retail Sales Include Auctions
South Dakota Codified Laws Title 10. Taxation (Refs & Annos) Chapter 10-45. Retail Sales and Service Tax (Refs & Annos) SDCL § 10-45-92.1 10-45-92.1. Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer All auction sales and consignment sales of tangible personal property, any produc...
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