South Dakota § 10-46-5.1 - Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
Full text of South Dakota South Dakota Codified Laws § 10-46-5.1 — Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined., with citation guidance and answers to common questions.
§ 10-46-5.1. Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
If a sectional home is permanently affixed to real property, it is not a vehicle subject to registration under chapter 32-3, and shall be classified as real property. A contractor who erects such a home shall hold a sales tax or use tax license and pay use tax based upon the fair market value of the raw materials used to construct and erect the home.
For the purpose of this section, the term, sectional home, means any home pre-built in part or in whole for the purpose of permanent placement on a foundation. Mobile homes as defined by § 32-3-1 and manufactured homes as defined in § 32-3-1 are not sectional homes.
Source: SDCL, § 10-46-5 as added by SL 1977, ch 99, § 2; SL 1987, ch 29, § 7; SL 2005, ch 71, § 2; SL 2025, ch 44, § 5.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-46-5.1
What does South Dakota Codified Laws § 10-46-5.1 cover?
Section 10-46-5.1 ("Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-46-5.1?
A common citation format is "South Dakota Codified Laws § 10-46-5.1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-46-5.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.