South Dakota Administrative Code

Rule 64:05:01:05.03 Repealed. 64:05:01:05.03. Deadlines for determining compliance.Repealed. Source: 20 SDR 210, effective July 1, 1994; 21 SDR 219, effective July 1, 1995; repealed, 23 SDR 117, effective January 27, 1997.

64:05:01:06. Time for filing. The director of equalization of each county shall verify real estate transfers and transmit the data to the department as follows: Transfers Filed in Register of Deeds During Month ofSubmit to Department of Revenue on or beforeNovember, December, Jan…

Rule 64:05:01:07 Repealed. 64:05:01:07. Reasons for rejection.Repealed. Source: 4 SDR 5, effective August 7, 1977; repealed, 7 SDR 30, effective October 5, 1980.

Rule 64:05:01:08 Sales included in analysis. 64:05:01:08. Sales included in analysis. A director of equalization and the department may only consider sales transactions which have been filed with the register of deeds prior to the legal assessment date for the assessment year in …

Rule 64:06:01:00 Definitions. 64:06:01:00. Definitions. The terms used in this chapter mean: (1) "Transitory business," a business which engages in the vending, distribution, or sale of tangible personal property or products transferred electronically, or renders services at any …

Rule 64:06:01:01 Armed services personnel and veterans. 64:06:01:01. Armed services personnel and veterans. Gross receipts from retail sales to persons in the armed services of the United States are subject to sales tax regardless where the merchandise is received. The fact that …

Rule 64:06:01:01.01 Sales to or by the United States army and its instrumentalities upon military reservations. 64:06:01:01.01. Sales to or by the United States army and its instrumentalities upon military reservations. Sales tax does not apply to service organizations operating …

Rule 64:06:01:01.02 Sales to governmental agencies. 64:06:01:01.02. Sales to governmental agencies. Before purchases by a government or its subdivisions are exempted by the department, proof is required from the retailer that such sales were actually paid out of government funds …

Rule 64:06:01:01.03 Sales by United States government. 64:06:01:01.03. Sales by United States government. The United States government is not required to collect tax from the purchaser when making sales otherwise subject to sales tax unless the United States Congress has provided…

Rule 64:06:01:01.04 Public and municipal corporations. 64:06:01:01.04. Public and municipal corporations. Gross receipts from sales to public or municipal corporations are exempt from sales tax. A public corporation or municipal corporation is one created by the state or a munici…

Rule 64:06:01:02 Bond. 64:06:01:02. Bond. A cash bond endorsed in the name of the department or a bond issued by a corporate surety company authorized to do business in South Dakota in an amount sufficient to guarantee payment of tax for a six-month period is required from retail…

Rule 64:06:01:03 Repealed. 64:06:01:03. Bad debt deduction.Repealed. Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effecti…

Rule 64:06:01:03.01 Bad checks. 64:06:01:03.01. Bad checks. A check which is returned unpaid because of nonsufficient funds (NSF) or no account and which is not collected by the retailer may be taken as a bad debt deduction, or may be considered a reduction in gross receipts. Sou…

Rule 64:06:01:03.02 Collection of a previously deducted bad debt or bad check. 64:06:01:03.02. Collection of a previously deducted bad debt or bad check. If a previously deducted bad debt is collected or a check that was returned because of nonsufficient funds (NSF) or no account…

Rule 64:06:01:04 Repealed. 64:06:01:04. Bottle deposits.Repealed. Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979.

Rule 64:06:01:05 Change in ownership. 64:06:01:05. Change in ownership. If the ownership status of a business which holds a tax permit changes from one type of business ownership such as sole proprietor, partnership, or corporation to another type of business ownership, a new tax…

Rule 64:06:01:06 Casual or occasional sales. 64:06:01:06. Casual or occasional sales. Casual or occasional sales made by an individual who is not engaged in the business of selling at retail are not subject to the tax. Tax applies on sales made in the course of a regularly conduc…

Rule 64:06:01:07 Issuance and use of permits restricted. 64:06:01:07. Issuance and use of permits restricted. A tax permit cannot be issued to a person solely for the purpose of permitting the person to buy at wholesale or to buy without payment of tax to the seller of property o…

Rule 64:06:01:07.01 Application for tax permit. 64:06:01:07.01. Application for tax permit. All applicants for a tax permit shall include on the application form, in addition to the requirements set forth in SDCL 10-45-24, the following: (1) The applicant's social security number…

Rule 64:06:01:07.02 Requirements for statewide tax permit. 64:06:01:07.02. Requirements for statewide tax permit. The department may only issue a statewide tax permit to businesses with identical ownership, the same federal identification number, the same Standard Industrial Clas…

Rule 64:06:01:07.03 Application for tax permit -- Streamline registration. 64:06:01:07.03. Application for tax permit -- Streamline registration. Each applicant for a tax permit through the streamline registration system shall provide the following information: (1) The applicant'…

Rule 64:06:01:08 Exemption certificates. 64:06:01:08. Exemption certificates. Receipts from the sale of tangible personal property or any product transferred electronically are presumed to be exempt if the buyer has furnished an exemption certificate. A new exemption certificate …

Rule 64:06:01:08.01 Exemption certificates -- Forms accepted. 64:06:01:08.01. Exemption certificates -- Forms accepted. The only acceptable forms for exemption certificates are the department's exemption certificate form, a substitute for this form that has the prior approval of …

Rule 64:06:01:08.02 Services as components of other services. 64:06:01:08.02. Services as components of other services. Services which are an integral, inseparable component of services involving the manufacture, fabrication, processing, or manipulation of tangible personal prope…

Rule 64:06:01:08.03 Sale of service for resale. 64:06:01:08.03. Sale of service for resale. Services which are purchased by a service provider and delivered to a current customer in conjunction with the services contracted to be provided to the customer are considered to be for r…

Rule 64:06:01:08.04 Services performed on property held for sale. 64:06:01:08.04. Services performed on property held for sale. The repair of tangible personal property held for sale or the installment of replacement parts in tangible personal property that is held for sale are c…

Rule 64:06:01:09 Conditional sales contracts -- Assigned and repossessed merchandise. 64:06:01:09. Conditional sales contracts -- Assigned and repossessed merchandise. If conditional sales contracts are assigned or negotiated by the retailer to a finance company, sales tax must b…

Rule 64:06:01:09.01 Sale and leaseback contracts. 64:06:01:09.01. Sale and leaseback contracts. If a company enters into a contract to purchase equipment from another company with the intention to resell it to a third company from whom the first company will lease it back, the fi…

Rule 64:06:01:10 Consignment sales. 64:06:01:10. Consignment sales. If retailers receive articles of tangible personal property or any product transferred electronically on consignment from others and the consigned merchandise is sold in the ordinary course of business along with…

Rule 64:06:01:11 Repealed. 64:06:01:11. Credit transactions.Repealed. Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:06:01:12 Defective merchandise. 64:06:01:12. Defective merchandise. If merchandise is sold to a customer who finds a defect in the goods and secures an allowance on the purchase price, the seller may deduct from gross receipts any amount allowed for defects. Source: SL 19…

Rule 64:06:01:13 Religious educational institutions. 64:06:01:13. Religious educational institutions. Gross receipts from services and sales of tangible personal property and any product transferred electronically to religious education institutions are exempt from sales tax. The…

Rule 64:06:01:14 Repealed. 64:06:01:14. Exchange of reconditioned parts.Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989.

Rule 64:06:01:15 Exemption certificates. 64:06:01:15. Exemption certificates. Religious education institutions, nonprofit charitable hospitals, and relief agencies must furnish exemption certificates when making exempt purchases. Source: SL 1975, ch 16, § 1; 9 SDR 28, effective S…

Rule 64:06:01:16 Repealed. 64:06:01:16. Failure to file and report.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:01:17 Federal corporations, sales to. 64:06:01:17. Federal corporations, sales to. Federal land banks, federal deposit insurance corporations, commodity credit corporations, federal farm mortgage corporations, reconstruction finance corporations, American National Red …

Rule 64:06:01:18 Repealed. 64:06:01:18. Federal manufacturer's excise taxes.Repealed. Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.

Rule 64:06:01:19 Fire and ambulance departments. 64:06:01:19. Fire and ambulance departments. Municipal and volunteer fire departments and volunteer ambulance departments perform governmental functions. Sales to or purchases by a municipal or volunteer fire department or a volunt…

Rule 64:06:01:20 Forms. 64:06:01:20. Forms. The department shall furnish copies of the applicable forms, when possible, to persons liable for the tax. A retailer is not excused from making a return by the fact that no form has been furnished to the retailer. A retailer not suppli…

Rule 64:06:01:21 Certain organizations not exempt from sales or use tax. 64:06:01:21. Certain organizations not exempt from sales or use tax. Fraternal, religious, benevolent, and charitable organizations are not exempt from payment of sales tax or use tax when the organization i…

Rule 64:06:01:22 Repealed. 64:06:01:22. Indian reservations.Repealed. Source: SL 1975, ch 16, § 1; repealed, 2 SDR 40, effective December 8, 1975.

Rule 64:06:01:23 Intrastate sales -- Sale and delivery in South Dakota. 64:06:01:23. Intrastate sales -- Sale and delivery in South Dakota. If tangible personal property is located within the state of South Dakota at the time of sale and, pursuant to and as part of the sale, does…

Rule 64:06:01:24 Interstate sales -- Originating in South Dakota. 64:06:01:24. Interstate sales -- Originating in South Dakota. Tax does not extend to gross receipts from sales in which the seller is obligated under the terms of the agreement to make physical delivery of the good…

Rule 64:06:01:25 Interstate sales -- Originating in other states. 64:06:01:25. Interstate sales -- Originating in other states. Sales tax liability is incurred when a sale at retail is made for use or consumption in this state. Sales tax must be paid even though the property sold…

Rule 64:06:01:26 Repealed. 64:06:01:26. Lease contracts of sale.Repealed. Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984. Rule 64:06:01:26.01 Repealed. 64:06:01:26.01. Lease pur…

Rule 64:06:01:26.01 Repealed. 64:06:01:26.01. Lease purchase agreements.Repealed. Source: 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:06:01:27 Repealed. 64:06:01:27. Monthly payment.Repealed. Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:06:01:28 Repealed. 64:06:01:28. Multiple license holders.Repealed. Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979.

Rule 64:06:01:29 Municipal tax -- Administration and reporting. 64:06:01:29. Municipal tax -- Administration and reporting. Reporting of the municipal taxes administered by the department under SDCL chapters 10-52 and 10-52A shall be incorporated in state tax return forms. Only o…

Rule 64:06:01:29.01 Repealed. 64:06:01:29.01. City to notify secretary of adoption of local sales and use tax.Repealed. Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.