South Dakota Administrative Code

Rule 64:06:01:29.02 Repealed. 64:06:01:29.02. Changes of municipality's boundaries.Repealed. Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.

Rule 64:06:01:29.03 Repealed. 64:06:01:29.03. Statewide uniformity of municipal tax on construction materials.Repealed. Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 29 SDR 177, adopted June 12, 2003, repealed, effective January 1, 2004.

Rule 64:06:01:30 Municipal tax -- No special permit required. 64:06:01:30. Municipal tax -- No special permit required. Any retailer issued a permit to engage in business in South Dakota pursuant to SDCL 10-45-25 or 10-46-22 is considered to be registered for municipal tax pursua…

Rule 64:06:01:31 Municipal tax -- Credit for tax previously paid. 64:06:01:31. Municipal tax -- Credit for tax previously paid. The amount of municipal tax imposed on tangible personal property, any product transferred electronically, or service shall be reduced by the amount of …

Rule 64:06:01:32 Repealed. 64:06:01:32. Municipal sales tax -- Sales of service.Repealed. Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979.

Rule 64:06:01:33 Permit for each place of business in state. 64:06:01:33. Permit for each place of business in state. Retailers must have a tax permit for each place of business in the state except for businesses that have received a statewide permit pursuant to SDCL 10-45-25. Wh…

Rule 64:06:01:33.01 Repealed. 64:06:01:33.01. Reporting requirements for business operating on temporary basis.Repealed. Source: 20 SDR 196, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.

Rule 64:06:01:34 Credit for tax previously paid. 64:06:01:34. Credit for tax previously paid. The amount of use tax imposed on tangible personal property, any product transferred electronically, or service shall be reduced by the amount of sales or use tax previously paid by the …

Rule 64:06:01:35 Required records for sales, rentals, and leases. 64:06:01:35. Required records for sales, rentals, and leases. A seller, retailer, or person storing, using, or otherwise consuming in this state tangible personal property or any product transferred electronically …

Rule 64:06:01:35.01 Repealed. 64:06:01:35.01. Microfilm records.Repealed.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; 27 SDR 9, effective August 7, 2000; re…

Rule 64:06:01:35.02 Repealed. 64:06:01:35.02. Records prepared by automated data processing systems.Repealed. Source: 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 27 SDR 9, effective August 7, 2000; repeale…

Rule 64:06:01:35.03 Records to be preserved for three years -- Penalty for failure to maintain records. 64:06:01:35.03. Records to be preserved for three years -- Penalty for failure to maintain records. All records pertaining to transactions involving sales or use tax, or teleco…

Rule 64:06:01:35.04 Sample periods for audits. 64:06:01:35.04. Sample periods for audits. An auditor conducting an audit for the department may choose to do a sample audit, random or judgmental, rather than a detailed examination of all records for the audit period. The auditor s…

Rule 64:06:01:35.05 Use of other records to verify audits. 64:06:01:35.05. Use of other records to verify audits. For auditing purposes, the auditor may refer to other records to determine the tax liability of the taxpayer, as follows: (1) When the gross sales records are inadequ…

Rule 64:06:01:36 Repealed. 64:06:01:36. Records -- Preserved.Repealed. Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979.

Rule 64:06:01:37 Refunds to consumers. 64:06:01:37. Refunds to consumers. If a retailer allows a refund or credit to a customer and the refund or credit is deductible from the retailer's gross receipts, the retailer must return to, or credit the customer with the amount of tax pa…

Rule 64:06:01:38 Relief agencies. 64:06:01:38. Relief agencies. Application for exempt status must be made to the department. Exempt status shall be granted upon a showing that the applicant meets the requirements of SDCL 10-45-10. In determining the qualifications for exemption …

Rule 64:06:01:39 Return of tax reports and telecommunications access fees. 64:06:01:39. Return of tax reports and telecommunications access fees. After a tax permit is issued, tax and telecommunications access fee blanks on which the retailer is to report and remit tax, municipal…

Rule 64:06:01:39.01 Rate schedules. 64:06:01:39.01. Rate schedules. Retailers may compute the tax imposed by SDCL chapters 10-45, 10-45D, 10-52, 10-52A, and 10-46E according to the following schedules. Retailers may request the rate schedules from the department. 4% TAX TABLE 5% …

Rule 64:06:01:39.02 Monthly filing. 64:06:01:39.02. Monthly filing. Taxpayers required to file monthly, as set forth in SDCL 10-46E-8, 10-45-27.3, and 10-52A-4.2, shall remain on the monthly filing system for a minimum period of two years. Taxpayers with bimonthly taxes of more t…

Rule 64:06:01:39.03 Return and remittance -- Streamline volunteer registrations. 64:06:01:39.03. Return and remittance -- Streamline volunteer registrations. Any seller that is registered under the Streamline agreement, which does not have a legal requirement to register in the m…

Rule 64:06:01:40 Preparation of return. 64:06:01:40. Preparation of return. The tax return is a combination sales and use tax report. Sales are reported under gross receipts, and withdrawals from stock or purchases for own use or contract use are reported at cost as a use tax ite…

Rule 64:06:01:41 Returned merchandise. 64:06:01:41. Returned merchandise. If a retailer sells tangible personal property or any product transferred electronically and the goods are returned by the customer, the transaction is handled as follows: (1) If the retailer has included i…

Rule 64:06:01:42 Representing out of state dealers -- Extra permits. 64:06:01:42. Representing out of state dealers -- Extra permits. Agents, sales persons, solicitors, canvassers, or representatives representing out-of-state dealers registered under either the retail sales tax o…

64:06:01:43. Sales by loan or finance companies. Companies who repossess or acquire tangible personal property or any product transferred electronically in connection with their loan or finance business and who sell such property at retail are required to pay sales tax on the rec…

Rule 64:06:01:44 Sale of business permit not transferable. 64:06:01:44. Sale of business permit not transferable. When the holder of a tax permit sells the business to another person, all tax for which the holder is liable becomes due immediately. The holder of the tax permit sha…

Rule 64:06:01:45 Repealed. 64:06:01:45. Sales not considered in interstate commerce.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, 28 SDR 178, effective July 1, 2002.

Rule 64:06:01:46 Repealed. 64:06:01:46. Sales tax reports required to be filed on other than a quarterly basis.Repealed. Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:06:01:47 Transferred. 64:06:01:47. Transferred to § 64:06:01:01.01.

Rule 64:06:01:48 Transferred. 64:06:01:48. Transferred to § 64:06:01:01.02.

Rule 64:06:01:49 Student sororities and fraternities. 64:06:01:49. Student sororities and fraternities. Student sororities and fraternities are considered users or consumers of merchandise they purchase and not retailers. These organizations do not need a retail sales tax license…

Rule 64:06:01:50 Tax on gross receipts. 64:06:01:50. Tax on gross receipts. Sales tax must be computed and paid to the state on taxable receipts even though such receipts include single sales on which no tax may be charged to the customer. A seller may elect to compute tax due on…

Rule 64:06:01:51 Repealed. 64:06:01:51. Trade-ins. Repealed. Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989.

Rule 64:06:01:52 Transferred. 64:06:01:52. Transferred to § 64:06:01:01.03.

Rule 64:06:01:53 Reserved. 64:06:01:53. Reserved.

Rule 64:06:01:54 Temporary tax permits. 64:06:01:54. Temporary tax permits. Temporary tax permits may be issued by the department to businesses of a transitory or seasonal nature or to transient solicitors for not more than 45 days. Source: 2 SDR 40, effective December 8, 1975; 1…

Rule 64:06:01:55 Temporary tax permit -- Application. 64:06:01:55. Temporary tax permit -- Application. Application for a temporary tax permit must be made to the department. An applicant is required to supply financial records and other relevant information required by the secre…

Rule 64:06:01:56 Bond -- Cancellation. 64:06:01:56. Bond -- Cancellation. From and after the effective date of this rule, the department may not accept bonds which allow termination of liability prior to a time 90 days subsequent to notification of the department of the cancellat…

Rule 64:06:01:57 Transferred. 64:06:01:57. Transferred to § 64:06:01:01.04.

Rule 64:06:01:58 Reimbursement for expenditures. 64:06:01:58. Reimbursement for expenditures. Reimbursement for expenditures actually made are not gross receipts when the reimbursement occurs within a relationship where the ownership of the property or service purchased by the pe…

Rule 64:06:01:59 Newspaper sales. 64:06:01:59. Newspaper sales. Newspapers shall collect and remit tax on the gross receipts from the sale of newspapers to independent contractor carriers. Source: 22 SDR 6, effective July 23, 1995. General Authority:SDCL 10-45-47.1. Law Implement…

Rule 64:06:01:60 Gross receipts tax on visitor-related businesses -- No special permit required. 64:06:01:60. Gross receipts tax on visitor-related businesses -- No special permit required. Any retailer issued a permit to engage in business in South Dakota is considered to be reg…

Rule 64:06:01:61 Application of sourcing rules. 64:06:01:61. Application of sourcing rules. The sourcing rules in §§ 64:06:01:62 to 64:06:01:68, inclusive, apply regardless of the characterization of a product as tangible personal property, a product transferred electronically, o…

Rule 64:06:01:62 Definition of terms used in sourcing rules. 64:06:01:62. Definition of terms used in sourcing rules. Terms used in §§ 64:06:01:61 to 64:06:01:65, inclusive, mean: (1) "Receive," (a) the taking possession of tangible personal property; (b) making first use of serv…

Rule 64:06:01:63 General sourcing rules. 64:06:01:63. General sourcing rules. The retail sale, excluding lease or rental, of a product shall be sourced as follows: (1) If the product is received by the purchaser at a business location of the seller, the sale is sourced to that bu…

Rule 64:06:01:63.01 Sourcing rules for attorney services. 64:06:01:63.01. Sourcing rules for attorney services. Notwithstanding § 64:06:01:62 and 64:06:01:63, the sale of attorney services is sourced to the attorney's office. Source: 41 SDR 173, effective May 14, 2015. General Au…

Rule 64:06:01:64 Sourcing rules for lease or rental of tangible personal property not included in § 64:06:01:65 or 64:06:01:66. 64:06:01:64. Sourcing rules for lease or rental of tangible personal property not included in § 64:06:01:65 or 64:06:01:66. For a lease or rental that r…

Rule 64:06:01:65 Sourcing rules for motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment. 64:06:01:65. Sourcing rules for motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment. Any lease…

Rule 64:06:01:66 Sourcing rules for transportation equipment -- Definition of transportation equipment. 64:06:01:66. Sourcing rules for transportation equipment -- Definition of transportation equipment. The retail sale, including lease or rental of transportation equipment, shal…

Rule 64:06:01:67 Repealed. 64:06:01:67. Sourcing rules for services and digital products concurrently used in multiple states. Repealed. Source: 29 SDR 177, effective July 2, 2003; 32 SDR 225, effective July 3, 2006; repealed, 33 SDR 226, effective June 27, 2007.