South Dakota landlord and tenant rules

Seayora publishes 6 South Dakota rules, covering contractor sales tax, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

South Dakota at a glance

RuleSouth Dakota
Do contractors charge sales tax in South Dakota?Consumer of materials
Is a capital improvement exempt from sales tax in South Dakota?Not exempt
Is appliance repair taxable in South Dakota?Taxable, with the parts
Is contractor labor taxable in South Dakota?Taxable — residential and commercial
How long does a landlord have to return a security deposit in South Dakota?14 days
How much can a landlord charge for a security deposit in South Dakota?1 month of rent

Contractor sales tax in South Dakota

Do contractors charge sales tax in South Dakota?

In South Dakota a contractor is treated as the CONSUMER of the materials they build into real property. That means the contractor pays sales tax when they buy the materials, and does not add sales tax to the customer's invoice for that work — the tax is already inside the price. South Dakota also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).

South Dakota runs a 2% contractor's excise tax on gross receipts from realty improvement contracts IN ADDITION to sales tax on the materials. The excise is customarily grossed up onto the contract price. This row cannot compute the excise; quotes carry the advisory.

Full answer and the checkable figures.

Is a capital improvement exempt from sales tax in South Dakota?

No. South Dakota does not exempt capital improvements to real property the way most states do. Work that would be exempt elsewhere is taxable here. A capital improvement is a permanent addition that becomes part of the property; a repair restores something to working order and is treated differently. Source: SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).

South Dakota runs a 2% contractor's excise tax on gross receipts from realty improvement contracts IN ADDITION to sales tax on the materials. The excise is customarily grossed up onto the contract price. This row cannot compute the excise; quotes carry the advisory.

Full answer and the checkable figures.

Is appliance repair taxable in South Dakota?

Yes. South Dakota taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).

South Dakota runs a 2% contractor's excise tax on gross receipts from realty improvement contracts IN ADDITION to sales tax on the materials. The excise is customarily grossed up onto the contract price. This row cannot compute the excise; quotes carry the advisory.

Full answer and the checkable figures.

Is contractor labor taxable in South Dakota?

Yes. South Dakota taxes the LABOR on repair and maintenance work to real property, on both residential and commercial jobs. Repair and maintenance is not the same thing as a capital improvement — the classification of the job is what decides the tax, not the wording on the invoice. Source: SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).

South Dakota runs a 2% contractor's excise tax on gross receipts from realty improvement contracts IN ADDITION to sales tax on the materials. The excise is customarily grossed up onto the contract price. This row cannot compute the excise; quotes carry the advisory.

Full answer and the checkable figures.

Security deposits in South Dakota

How long does a landlord have to return a security deposit in South Dakota?

In South Dakota, a landlord has 14 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. 14 days to return or send a written explanation; 45 days to deliver the full itemized accounting on request. This is SDCL § 43-32-24.

Full answer and the checkable figures.

How much can a landlord charge for a security deposit in South Dakota?

In South Dakota, a security deposit is capped at 1 month of rent. One month's rent unless special conditions pose a danger to the premises. This is SDCL § 43-32-24.

Full answer and the checkable figures.

Sources

  • SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).
  • SDCL § 43-32-24

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

Compare South Dakota with every other state

Other states

Related