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

Rule 64:06:02:77 Reserved. 64:06:02:77. Reserved.

Rule 64:06:02:78 Computer services -- Software. 64:06:02:78. Computer services -- Software. The gross receipts from the sale of computer software, technical services and attendant appliances, equipment, and facilities are subject to the retail occupational sales tax. A computer i…

Rule 64:06:02:79 Computer services -- Software -- Prewritten programs. 64:06:02:79. Computer services -- Software -- Prewritten programs. The sale of a prewritten computer program is the sale of tangible personal property subject to sales tax. The term, prewritten computer softwa…

Rule 64:06:02:80 Computer services -- Computer programming. 64:06:02:80. Computer services -- Computer programming. Computer programming services include the designing and writing of custom programs and the modification or enhancements to prewritten computer software when there i…

Rule 64:06:02:81 Repealed. 64:06:02:81. Location of use of services.Repealed. Source: 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective Ju…

Rule 64:06:02:81.01 Taxability of nonresident attorney services used in South Dakota. 64:06:02:81.01. Taxability of nonresident attorney services used in South Dakota. Any person using services in South Dakota that are provided by a nonresident attorney is liable for use tax on t…

Rule 64:06:02:82 Accessories, equipment, and repair or replacement parts on motor vehicles. 64:06:02:82. Accessories, equipment, and repair or replacement parts on motor vehicles. Additional accessories or equipment added to motor vehicles are not subject to sales or use tax if t…

Rule 64:06:02:83 Rental facilities. 64:06:02:83. Rental facilities. Gross receipts resulting from services performed by the owner of a rental facility are taxable if they are offered as an optional service to the renter and are separately charged. Source: 17 SDR 4, effective July…

Rule 64:06:02:84 Hunting and fishing rights. 64:06:02:84. Hunting and fishing rights. A landowner who exclusively grants to another the right to hunt or fish on the landowner's property for an annual or seasonal fee is not subject to tax on that amount. A written agreement, filed…

Rule 64:06:02:85 Real estate brokers. 64:06:02:85. Real estate brokers. Any commission received by a real estate broker or agent, under any type of agency agreement, is subject to the state sales tax unless the commission is otherwise specifically exempted. Any fee originating fr…

Rule 64:06:02:86 Marina defined. 64:06:02:86. Marina defined. For the purpose of the tax imposed by SDCL 10-45D-7, a marina is a business that owns or operates secure moorings for boats at a dock or basin. A marina includes any supply, repair, and other facilities provided in add…

Rule 64:06:02:87 Taxation of persons providing medical expert testimony or consulting services. 64:06:02:87. Taxation of persons providing medical expert testimony or consulting services. Medical expert consulting services and medical expert testimony associated with litigation a…

Rule 64:06:02:88 Travel agency reservation services. 64:06:02:88. Travel agency reservation services. Any gross receipts received by a retailer providing reservation services to a travel agency are subject to sales tax. If the charge by the retailer for providing a reservation se…

Rule 64:06:02:89 Professional employer organization -- Definition of co-employment relationship. 64:06:02:89. Professional employer organization -- Definition of co-employment relationship. A co-employment relationship results from a contract between a professional employer organ…

Rule 64:06:02:89.01 Application for a professional employer organization permit. 64:06:02:89.01. Application for a professional employer organization permit. Each professional employer organization, doing business in South Dakota, must be approved by the Department as a professio…

Rule 64:06:02:90 Definition of terms. 64:06:02:90. Definition of terms. Terms used in §§ 64:06:02:90 to 64:06:02:92, inclusive, mean: (1) "Air-to-ground radiotelephone service," a radio service, as that term is defined in 47 C.F.R. 22.99 (October 1, 2001), in which common carrier…

Rule 64:06:02:91 Default sourcing rule for telecommunications services. 64:06:02:91. Default sourcing rule for telecommunications services. Except for the telecommunications services listed in § 64:06:02:92, the sale of telecommunications service sold on a call-by-call basis shal…

Rule 64:06:02:92 Rules for sourcing specific telecommunications services. 64:06:02:92. Rules for sourcing specific telecommunications services. The sales of these telecommunications services shall be sourced to each level of taxing jurisdiction as follows: (1) A sale of mobile te…

Rule 64:06:02:93 Exemption of continuing education programs. 64:06:02:93. Exemption of continuing education programs. The sales tax exemption for continuing education programs in SDCL 10-45-12.1 applies only to instructional classes approved by the governing board of an occupatio…

Rule 64:06:02:94 Repairs to rental inventory. 64:06:02:94. Repairs to rental inventory. The gross receipts for parts, repairs, maintenance items, and maintenance services on rental inventory are subject to sales or use tax. Source: 33 SDR 226, effective June 27, 2007. General Aut…

Rule 64:06:02:95 Repealed. 64:06:02:95. Definition of telecommunications services. Repealed. Source: 33 SDR 226, effective June 27, 2007; repealed, 35 SDR 48, effective September 8, 2008.

Rule 64:06:02:96 Repealed. 64:06:02:96. Definition of ancillary services. Repealed. Source: 33 SDR 226, effective June 27, 2007; repealed, SL 2009, ch 47, § 9, effective July 1, 2009.

Rule 64:06:02:97 Repealed. 64:06:02:97. Definition of interstate telecommunications services. Repealed. Source: 33 SDR 226, effective June 27, 2007; repealed, SL 2009, ch 47, § 10, effective July 1, 2009.

Rule 64:06:02:98 Application of municipal gross receipts tax to fitness club. 64:06:02:98. Application of municipal gross receipts tax to fitness clubs. For the purpose of applying the provisions of SDCL chapter 10-52A, a pass or membership to a fitness club is not considered an …

Rule 64:06:02:99 Application of tourism tax to fitness clubs. 64:06:02:99. Application of tourism tax to fitness clubs. For the purpose of applying the provisions of SDCL subdivision 10-45D-1(4), a pass or membership to a fitness club is not considered a recreational service or r…