Chapter 64:06:02 — SERVICES -- INTERPRETIVE RULES

Rule 64:06:02:03.01 Advertising payments. 64:06:02:03.01. Advertising payments. Gross receipts received by a retailer as a cost share or a reimbursement for purchases of exempt advertising services made by the retailer are not subject to sales tax if: (1) The gross receipts are p…

Rule 64:06:02:03.02 Advertising cooperatives. 64:06:02:03.02. Advertising cooperatives. Gross receipts received by a franchiser as a cost share or a reimbursement for purchases of exempt advertising services made by the franchiser are not subject to sales tax if: (1) The gross re…

Rule 64:06:02:04 Repealed. 64:06:02:04. Architects.Repealed. Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:05 Repealed. 64:06:02:05. Attorneys, physicists, meteorologists, geologists, chemists, engineers, and surveyors.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:06 Repealed. 64:06:02:06. Auctioneers and agents -- Pawnbrokers -- Disclosed and undisclosed principals.Repealed. Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed by SL 1995, ch 68, §12A, ef…

Rule 64:06:02:06.01 Repealed. 64:06:02:06.01. Community sales, auction houses, and public auctions.Repealed. Source: 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed by SL 1995, ch 68, § 12A, effective July 1, 1995.

Rule 64:06:02:06.02 Consignment sales are retail sales. 64:06:02:06.02. Consignment sales are retail sales. All consignment sales of tangible personal property and any product transferred electronically are sales at retail, and the consignee is a retailer who must collect and rem…

Rule 64:06:02:06.03 Auctioneer sales not casual or occasional sales. 64:06:02:06.03. Auctioneer sales not casual or occasional sales. A sale directly by or a sale which is supervised or aided by an auctioneer or consignee or by an agent or employee of an auctioneer or consignee i…

Rule 64:06:02:07 Barber and beauty shops. 64:06:02:07. Barber and beauty shops. Taxable gross receipts of barber and beauty shops include items of merchandise sold to customers and the service performed for a customer. Each shop must have one sales tax license, and each beauticia…

Rule 64:06:02:07.01 Independent contractors. 64:06:02:07.01. Independent contractors. The prime factor in distinguishing an employee from an independent contractor is the degree of control exercised by the employer. Other criteria which may be used to determine whether a person i…

Rule 64:06:02:08 Blacksmiths and welders. 64:06:02:08. Blacksmiths and welders. Blacksmiths and welders are liable for tax on their receipts from the sales of tangible personal property and their services. If a blacksmith makes or fabricates and sells a new article to a customer …

Rule 64:06:02:09 Repealed. 64:06:02:09. Bootblacks.Repealed. Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:06:02:10 Campgrounds or trailer parks. 64:06:02:10. Campgrounds or trailer parks. Sales tax, municipal gross receipts tax, and the gross receipts tax on certain visitor-related businesses is due on amounts paid or charges for parking facilities in campgrounds, tourist cou…

Rule 64:06:02:11 Concessions at carnivals, circuses, and show troupes. 64:06:02:11. Concessions at carnivals, circuses, and show troupes. All concessionaires operating under the auspices of carnivals, circuses, show troupes, and similar organizations are, for the purpose of repor…

Rule 64:06:02:12 Repealed. 64:06:02:12. Carpenters.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:13 Repealed. 64:06:02:13. Carpenters -- Repair services taxable.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:14 Repealed. 64:06:02:14. Carpet installation.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:15 Car washing. 64:06:02:15. Car washing. Gross receipts from the business of car washing or providing car washing service are subject to sales tax. A car wash is the consumer of the supplies and must pay sales tax or use tax on the cost of the supplies in addition …

Rule 64:06:02:16 Cleaners, dryers, and laundries. 64:06:02:16. Cleaners, dryers, and laundries. Gross receipts from cleaning and pressing, dry cleaning, and laundry services are subject to sales tax. No deduction may be taken for items expended by an operator in providing the ser…

Rule 64:06:02:17 Repealed. 64:06:02:17. Coin operated laundries -- Fees.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:18 Coin operated laundries -- Consumers. 64:06:02:18. Coin operated laundries -- Consumers. Coin operated laundries are consumers of electricity, any product transferred electronically, and other tangible supplies or equipment which purchased for providing their ser…

Rule 64:06:02:19 Repealed. 64:06:02:19. Communication service.Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; repealed, 29 SDR 177, effective July 2, 2003

Rule 64:06:02:20 Communication service -- Exempt charges. 64:06:02:20. Communication service -- Exempt charges. Charges for connection or reconnection of telephones are taxable services. Charges for directory advertising, boldface listing, and for listing in the directory classif…

Rule 64:06:02:20.01 Sale of telephone directories. 64:06:02:20.01. Sale of telephone directories. The purchase of telephone directories for distribution to subscribers is not for resale and sales tax applies at the time of purchase. Source: 16 SDR 76, effective November 1, 1989; …

Rule 64:06:02:21 Communication service -- Billing and collection. 64:06:02:21. Communication service -- Billing and collection. Gross receipts resulting from collection or billing services performed by a collection company or billing company for communication companies are subjec…

Rule 64:06:02:21.01 Repealed. 64:06:02:21.01. Communication service -- 800-number telephone services.Repealed. Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.

Rule 64:06:02:21.02 Repealed. 64:06:02:21.02. Communication service -- Cellular telephone services.Repealed. Source: 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.

Rule 64:06:02:22 Communication service -- Radio stations. 64:06:02:22. Communication service -- Radio stations. Radio stations are deemed to be primarily engaged in selling advertising services and gross receipts from such sales are exempt. Charges for transmission of radio messa…

Rule 64:06:02:22.01 Satellite systems. 64:06:02:22.01. Satellite systems. Charges for connection of a satellite system for homeowner use are subject to sales tax. Contractor's excise tax must be remitted on all charges for the connection of a commercial system. The cost of instal…

Rule 64:06:02:23 Transferred. 64:06:02:23. Transferred to § 64:07:01:13.

Rule 64:06:02:24 Transferred. 64:06:02:24. Transferred to § 64:07:01:14.

Rule 64:06:02:25 Transferred. 64:06:02:25. Transferred to § 64:07:01:15.

Rule 64:06:02:26 Transferred. 64:06:02:26. Transferred to § 64:07:01:16. Rule 64:06:02:26.01 Repealed. 64:06:02:26.01. Contractor defined.Repealed. Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 43, effective October 13, 1997. Rule…

Rule 64:06:02:26.01 Repealed. 64:06:02:26.01. Contractor defined.Repealed. Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 43, effective October 13, 1997.

Rule 64:06:02:26.02 Transferred. 64:06:02:26.02. Transferred to § 64:07:01:17.

Rule 64:06:02:27 Repealed. 64:06:02:27. Decorators, painters, and paperhangers.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:28 Dentists and dental laboratories. 64:06:02:28. Dentists and dental laboratories. Dentists render a service to their patient and the gross receipts derived from this source are not subject to sales tax. If a dentist regularly sells tangible personal property such …

Rule 64:06:02:29 Repealed. 64:06:02:29. Electricians.Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 15 SDR 58, effective October 19, 1988.

Rule 64:06:02:30 Repealed. 64:06:02:30. Electricians -- Repair services.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:31 Exterminators -- Taxable services -- Consumers. 64:06:02:31. Exterminators -- Taxable services -- Consumers. The gross receipts of an exterminator are subject to sales tax unless performed for an exempt entity. Persons who fall within this taxable classification …

Rule 64:06:02:32 Florists and nursery operators. 64:06:02:32. Florists and nursery operators. Florists and nursery operators selling flowers, wreaths, plants, shrubs, roots, bulbs, trees, seeds, and other tangible personal property at retail are liable for tax on their gross sale…

Rule 64:06:02:32.01 Seeding and sodding. 64:06:02:32.01. Seeding and sodding. The laying of sod or the planting of seeds is subject to sales tax. If sodding or seeding is done in conjunction with earth moving or landscaping, it is subject to the contractor's excise tax. Source: 1…

Rule 64:06:02:33 Repealed. 64:06:02:33. Transportation service.Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 22 SDR 6, effective July 23, 1995.

Rule 64:06:02:34 Freight, delivery, and other transportation charges. 64:06:02:34. Freight, delivery, and other transportation charges. If the charges made by a transportation company to a retailer for transporting tangible personal property are included in the amount the retaile…

Rule 64:06:02:34.01 Repealed. 64:06:02:34.01. Resale of transportation services.Repealed. Source: 22 SDR 6, effective July 23, 1995; 23 SDR 2, effective July 15, 1996; repealed, 30 SDR 211, effective July 1, 2004.

Rule 64:06:02:34.02 Repealed. 64:06:02:34.02. City garbage haulers not exempt from tax.Repealed. Source: 22 SDR 6, effective July 23, 1995; repealed, 23 SDR 2, effective July 15, 1996.

Rule 64:06:02:34.03 Chartered flights. 64:06:02:34.03. Chartered flights. Chartered air flights are taxable if they have a point of origin and a destination point within the state of South Dakota. Source: 22 SDR 6, effective July 23, 1995; 24 SDR 43, effective October 13, 1997. G…