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Riparian vs. It is important to note that under Public Trust, water resources ?belong? by the public; property owners can't ?own? water, but they may have the right to use, sell, or divert water resources, depending on the laws in the state.
In South Dakota all water is the property of the people and the right to use of that water is through obtaining a water right. A water right is needed for all uses of water except for domestic uses.
Bottled Water. We have very little problems with our drinking water in South Dakota, however, for a variety of reasons including aesthetics (for example, taste), health concerns, or as a substitute for other beverages, we may choose to drink bottled water.
In South Dakota, riparian (adjacent) landowners own the land down to the Low Water Mark. Recreational users of water for public purposes however can use land located between the High and Low Water Mark via this right-of-way.
South Dakota does not have a personal income tax, so there is no withholding.
In South Dakota, all water (surface and ground water) is the property of the people of the state and whether you need a water right permit depends on the type of your water use. The only type of water use which does not require a water right permit is domestic use.
Contractor's excise tax is imposed on the gross receipts of all prime contractors engaged in construction services or realty improvement projects in South Dakota (SDCL 10-46A). The gross receipts would include the tax collected from the consumer.
Sales made and/or services provided through June 30, 2023, are subject to 4.5% state tax plus applicable municipal tax. Sales and/or services made on or after July 1, 2023, are subject to 4.2% state tax plus applicable municipal tax.