South Dakota Administrative Code

Rule 64:06:02:69 Repealed. 64:06:02:69. Amusements and athletic contests.Repealed. Source: 2 SDR 2, effective July 17, 1975; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:70 Amusement devices -- Mechanical. 64:06:02:70. Amusement devices -- Mechanical. The operators or owners of coin operated mechanical machines and devices which are placed in businesses belonging to others are retailers and must hold a retail sales tax license to re…

Rule 64:06:02:71 Repealed. 64:06:02:71. Hospitals -- Nonprofit, charitable, private.Repealed. Source: 2 SDR 2, effective July 17, 1975; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:72 Hospitals -- Taxable charges and subsistence. 64:06:02:72. Hospitals -- Taxable charges and subsistence. The sale of food and all other items of tangible personal property or any product transferred electronically to hospital patients (except those sales exempted…

Rule 64:06:02:73 Hospitals -- Nontaxable charges. 64:06:02:73. Hospitals -- Nontaxable charges. Charges for a hospital room, prescription drugs, and hospital services are exempt from sales tax. Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 19…

Rule 64:06:02:74 Hospitals -- License required -- Purchases for members or employees taxable. 64:06:02:74. Hospitals -- License required -- Purchases for members or employees taxable. Hospitals must hold a sales tax license and file returns on forms provided by the department. Sa…

Rule 64:06:02:75 Lodging establishments. 64:06:02:75. Lodging establishments. Sales of supplies and equipment to a lodging establishment are taxable. Lodging establishments are the consumers of supplies and equipment which are consumed or used by them in rendering their services.…

Rule 64:06:02:76 Specialty cleaners. 64:06:02:76. Specialty cleaners. Gross receipts from the business of furnishing specialty cleaning services are subject to sales tax. A specialty cleaner is one which holds itself out to the public as providing any cleaning service. A specialt…

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…

Rule 64:06:03:00 Definitions. 64:06:03:00. Definitions. Terms used in this chapter mean: (1) "Agricultural land," any land as defined in SDCL 10-6-31.3; (2) "Agricultural products," all those products commonly known and referred to as food and fiber, including dairy products, liv…

Rule 64:06:03:01 Agricultural products. 64:06:03:01. Agricultural products. Gross receipts from sales of farm products by a farmer for resale are not subject to sales tax. If a farmer holds out to the public as a seller of farm products and makes regular sales to consumers, the f…

Rule 64:06:03:02 Repealed. 64:06:03:02. Unprocessed agricultural products traded for processed agricultural products. 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, 35 SDR 48, effective Septembe…

Rule 64:06:03:03 Repealed. 64:06:03:03. Eggs traded for groceries not exempt. 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, 35 SDR 48, effective September 8, 2008.

Rule 64:06:03:04 Alcoholic beverages. 64:06:03:04. Alcoholic beverages. Gross receipts from all sales at retail of alcoholic beverages, as defined by SDCL 35-1-1(4), whether mixed or unmixed at the time of sale or thereafter and whether sold for consumption on the premises or thr…

Rule 64:06:03:05 Repealed. 64:06:03:05. Gasoline.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:03:06 Articles made to order. 64:06:03:06. Articles made to order. If manufacturers, fabricators, or retailers agree for a fixed price to furnish material and fabricate articles of tangible personal property for sale to a final user or consumer, the total receipts from…

Rule 64:06:03:07 Repealed. 64:06:03:07. Cigarettes, cigars, and tobacco.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 64:06:03:08 Repealed. 64:06:03:08. Containers to be used for resale are exempt.Repealed. Source: SL 1975, ch 16, § 1; repealed, 9 SDR 28, effective September 5, 1982.

Rule 64:06:03:09 Containers. 64:06:03:09. Containers. A container is an article whose major function is as a receptacle or flexible covering for shipment or transportation of goods. Items such as molds, dies, or castings, the chief purpose of which is for use in a manufacturing o…

Rule 64:06:03:10 Repealed. 64:06:03:10. Containers delivered with merchandise sold are exempt.Repealed. Source: SL 1975, ch 16, § 1; repealed, 9 SDR 28, effective September 5, 1982.

Rule 64:06:03:11 REA and RTA cooperatives. 64:06:03:11. REA and RTA cooperatives. Rural electric cooperatives and mutual or cooperative telephone companies must pay sales or use taxes on purchases made by them for final use or consumption. These organizations must also collect an…

Rule 64:06:03:12 Stock used for demonstration or personal use. 64:06:03:12. Stock used for demonstration or personal use. Items temporarily withdrawn from stock for demonstration purposes are not subject to tax at the time of withdrawal from stock. When such items are sold at ret…

Rule 64:06:03:13 Electric energy and natural or artificial gas. 64:06:03:13. Electric energy and natural or artificial gas. The sale of electric energy and natural or artificial gas is taxable if sold to consumers or users. Sales to other distributing companies or municipalities …

Rule 64:06:03:14 Repealed. 64:06:03:14. Farm chemicals.Repealed. Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979.

Rule 64:06:03:15 Farm machinery. 64:06:03:15. Farm machinery. A farm machine is a mechanical unit purchased and used directly and principally for agricultural purposes and includes those items commonly and usually referred to as farm machinery and attachment units. Farm machinery…

Rule 64:06:03:16 Repealed. 64:06:03:16. Farm implement dealers -- Repair and replacement 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.