ENTITLED, An Act to revise certain provisions regarding the application of the collection
allowance credit for collecting the sales tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-45-27.2 be amended to read as follows:
10-45-27.2. Any person required to file a return and remit the tax imposed by chapter 10-45, who
holds a license issued pursuant to chapter 10-45, who timely files the return due, and who timely
remits the tax due, is allowed, as compensation for the expense of collecting and paying the tax, a
credit equal to one and one-half percent of the gross amount of the tax due. However, the credit may
not exceed seventy dollars per return period.
If a person is required to file a return and to remit tax more than once within a thirty day period,
the collection allowance credit may not exceed seventy dollars for all returns filed and all remittances
made within the thirty day period.
The collection allowance credit authorized by this section only applies to taxes reported on the
sales and use tax return, including the taxes imposed by chapters 10-45, 10-45D, 10-46, 10-46E, 10-52, 10-52A, 10-58, and 10-33A, and §§ 32-5B-20 and 10-62-2.
The collection allowance credit authorized by this section shall be granted for any return to be
filed and for any tax to be remitted after January 1, 2014.
The collection allowance credit authorized by this section shall only be granted to a person who
timely files the return due by electronic means and who timely remits the tax due by electronic
For any tax collected by the department on behalf of another entity, upon which the collection
allowance credit is calculated, the entities shall negotiate in good faith to share in the payment of the
collection allowance credit. The department may implement such allocation of collection allowance
credit directly or through the adjustment of any administrative fee charged pursuant to section 3 of
No person that has selected a certified service provider as its agent as set forth in § 10-45C-1 is
entitled to the collection allowance credit authorized by this section if the certified service provider
receives a monetary allowance as provided by the Streamlined Sales and Use Tax Agreement
authorized by chapter 10-45C for performing the retailer's sales and use tax functions in this state.
No collection allowance credit authorized by this section may be granted to any person who has
outstanding tax returns due to the department or who has outstanding tax remittances due to the
Section 2. That § 10-45C-16 be repealed.
Section 3. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as
For any tax collected by the department on behalf of another entity, the department may charge
the entity an administrative fee for collecting the tax.
An Act to revise certain provisions regarding the application of the collection allowance credit for
collecting the sales tax.
I certify that the attached Act
originated in the
SENATE as Bill No. 51
Secretary of the Senate
President of the Senate
Secretary of the Senate
Speaker of the House
Senate Bill No. 51
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
STATE OF SOUTH DAKOTA,
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
Secretary of State
Asst. Secretary of State