South Dakota Administrative Code

Rule 64:06:03:17 Farm machines eligible for special tax -- Exceptions. 64:06:03:17. Farm machines eligible for special tax -- Exceptions. Repealed. Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effec…

Rule 64:06:03:18 Furs and furriers. 64:06:03:18. Furs and furriers. Sales of furs to customers are taxable. Receipts from repairing, altering, or cleaning fur garments are subject to sales tax. Charges for storing furs are taxable. Source: SL 1975, ch 16, § 1; 7 SDR 80, effective…

Rule 64:06:03:19 Irrigation equipment. 64:06:03:19. Irrigation equipment. The term irrigation equipment includes pumps, pipe, fittings, valves, sprinklers, and other equipment necessary to the operation of an irrigation system. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134,…

Rule 64:06:03:20 Ice. 64:06:03:20. Ice. Sales of ice include sales for household use as well as for refrigeration purposes. All sales of ice are taxable unless the ice becomes an ingredient part of food or drink to be sold at retail or unless the ice is sold for resale. Source: S…

Rule 64:06:03:21 Labels and name plates. 64:06:03:21. Labels and name plates. Sales of labels and name plates are taxable if made to a consumer or user. Price labels, content labels, and description labels sold to manufacturers or retailers for attachment to property to be sold a…

Rule 64:06:03:22 Dressed meat. 64:06:03:22. Dressed meat. The sale of livestock and live poultry by farmers, feeders, dealers, and produce houses to persons to slaughter for their own use are classed as sales of dressed meat and are subject to sales or use tax. Source: SL 1975, c…

Rule 64:06:03:22.01 Household pets. 64:06:03:22.01. Household pets. Receipts from the sale of household pets are considered sales of tangible personal property and are taxable. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective Octob…

Rule 64:06:03:23 Machinery and fixtures sold to manufacturers and other businesses. 64:06:03:23. Machinery and fixtures sold to manufacturers and other businesses. Gross receipts from sales of machinery, tools, bolts, and other equipment to a manufacturer, producer, or contractor…

Rule 64:06:03:23.01 Determination of age of tangible personal property. 64:06:03:23.01. Determination of age of tangible personal property. For purposes of the exemption in SDCL 10-46-3, tangible personal property or any product transferred electronically must be more than seven …

Rule 64:06:03:24 Items consumed in a manufacturing process. 64:06:03:24. Items consumed in a manufacturing process. Gross receipts from sales to manufacturers, producers, or processors, including flour mills, bakeries, or creameries, any product transferred electronically, of tan…

Rule 64:06:03:25 Component parts of manufactured items. 64:06:03:25. Component parts of manufactured items. Gross receipts from sales to manufacturers, producers, or processors of tangible personal property or any product transferred electronically which enters into and becomes a…

Rule 64:06:03:26 Meals. 64:06:03:26. Meals. Receipts from meals furnished by restaurants, hotels, and boarding houses are taxable. If meals are furnished by proprietors of cafes, restaurants, or boarding houses to employees and a separate charge is made, sales tax must be paid on…

Rule 64:06:03:27 Memorial dealers. 64:06:03:27. Memorial dealers. Memorial dealers are retailers of tombstones, markers, other memorials, and materials, such as cement, used in setting the memorial in the cemetery. If memorial dealers agree to furnish a memorial and set it in the…

Rule 64:06:03:28 Mining companies. 64:06:03:28. Mining companies. Mining companies are the consumers of all materials and supplies purchased for their mining operations except property which becomes a component part of the product produced for resale. As consumers, the mining com…

Rule 64:06:03:29 Repealed. 64:06:03:29. Motor fuels.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:03:30 Repealed. 64:06:03:30. Motor vehicles.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:03:31 Repealed. 64:06:03:31. Modular, sectional, and mobile homes.Repealed. Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979.

Rule 64:06:03:32 Newsprint and printing supplies. 64:06:03:32. Newsprint and printing supplies. The purchase of raw newspaper is exempt. All other purchases of materials used in printing, such as type and printing equipment, are subject to sales or use tax, except such items whic…

Rule 64:06:03:33 Publications and inserts. 64:06:03:33. Publications and inserts. Gross receipts from the sale of all publications are subject to the retail occupational sales tax. Sales or use tax applies to charges for printing advertising inserts prepared predominantly for a s…

Rule 64:06:03:34 Repealed. 64:06:03:34. Postage.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:03:35 Premiums and gifts. 64:06:03:35. Premiums and gifts. Donors of tangible personal property or any product transferred electronically known as premiums or gifts are regarded as the consumers of the premiums or gifts, and they must pay sales tax when such items are …

Rule 64:06:03:36 Vendors of property used for premiums, advertising, and prizes. 64:06:03:36. Vendors of property used for premiums, advertising, and prizes. Persons engaged in the business of selling tangible personal property and any product transferred electronically to purcha…

Rule 64:06:03:37 Railway dining cars -- Airline dining. 64:06:03:37. Railway dining cars -- Airline dining. The sales of meals, alcoholic beverages, other tangible personal property, or any product transferred electronically on railway trains, club cars, lounge cars, or dining ca…

Rule 64:06:03:38 School lunches. 64:06:03:38. School lunches. Sales of groceries and supplies to a school for operation of a school lunch program are exempt from sales tax. A school providing lunches to students under the school lunch program is not required to remit tax on recei…

Rule 64:06:03:39 Secondhand stores. 64:06:03:39. Secondhand stores. Secondhand store operators receiving secondhand merchandise for sale on behalf of some person must collect sales tax on all merchandise that they sell. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effecti…

Rule 64:06:03:40 Repealed. 64:06:03:40. Signs.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:03:41 Vending machines. 64:06:03:41. Vending machines. An operator of vending machines must obtain a sales tax license to engage in the business of selling tangible personal property or any product transferred electronically at retail and must pay the sales tax rate on…

Rule 64:06:03:41.01 Municipal sales tax rate on vending machines. 64:06:03:41.01. Municipal sales tax rate on vending machines. The highest rate of the municipal sales and gross receipts tax applies to all gross receipts of vending machines which sell multiple items which are tax…

Rule 64:06:03:42 Repealed. 64:06:03:42. Water.Repealed. Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979.

Rule 64:06:03:43 Water and gravel haulers. 64:06:03:43. Water and gravel haulers. Operators of gravel pits are retailers of gravel subject to tax and the haulers of water, except bulk water for domestic use, are engaged in making taxable sales. When customers take delivery of gra…

Rule 64:06:03:44 Automotive wholesalers and jobbers -- Retail sales. 64:06:03:44. Automotive wholesalers and jobbers -- Retail sales. Wholesalers and jobbers of automotive supplies are liable for sales tax on their receipts from sales of auto shop equipment, welding shop equipmen…

Rule 64:06:03:45 Automotive wholesalers and jobbers -- Wholesale sales. 64:06:03:45. Automotive wholesalers and jobbers -- Wholesale sales. Wholesalers and jobbers selling automotive parts, paints, lacquers, greases, lubricants, tire patches, cement, and items which become part o…

Rule 64:06:03:46 Wholesale houses. 64:06:03:46. Wholesale houses. Sales of tangible personal property or any product transferred electronically for use and consumption by the purchaser are sales at retail and such sales are taxable. Quantity or price of the property sold is immat…

Rule 64:06:03:47 Repealed. 64:06:03:47. Tangible personal property incidentally used or consumed by purchaser.Repealed. Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:06:03:48 Mounted agricultural equipment. 64:06:03:48. Mounted agricultural equipment. Any equipment such as a power feed box, mixer, manure spreaders, stack mover, grinder, and fertilizer spreader, if mounted or affixed to a motor vehicle, machine or other piece of agricu…

Rule 64:06:03:49 Pesticides and fertilizer. 64:06:03:49. Pesticides and fertilizer. In addition to other statutory requirements to qualify as a fertilizer or a pesticide, which includes herbicides, rodenticides, fungicides, fumigants, and insecticides, a material must be register…

Rule 64:06:03:50 Repealed. 64:06:03:50. Drugs, articles, medicines, medical supplies, medical appliances, artificial teeth, and prosthetic devices.Repealed. Source: 2 SDR 2, effective July 17, 1975; 9 SDR 28, effective September 5, 1982; 11 SDR 1, effective July 19, 1984; 13 SDR …

Rule 64:06:03:51 Repealed. 64:06:03:51. Coupons. Repealed. Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; repealed, 33 SDR 226, effective June 27, 2007.

Rule 64:06:03:52 Restaurant supplies. 64:06:03:52. Restaurant supplies. Restaurants where the public is invited to eat on the premises or to purchase prepared food and carry it out for consumption elsewhere are consumers of items such as paper napkins, drinking straws, and plasti…

Rule 64:06:03:53 Off-road vehicles. 64:06:03:53. Off-road vehicles. Off-road vehicles are vehicles designed primarily to be operated on land other than a highway and include all-terrain vehicles, dune buggies, and any vehicle whose manufacturer's statement of origin (MSO) or manu…

Rule 64:06:03:54 Repealed. 64:06:03:54. Nutritional supplements.Repealed. Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003; repealed, 31 SDR 214, effective July 6…

Rule 64:06:03:55 Newspapers subject to sales tax and use tax. 64:06:03:55. Newspapers subject to sales tax and use tax.Gross receipts from the business of selling newspapers is subject to sales tax. A business which provides newspapers at no charge is deemed to be a user and cons…

Rule 64:06:03:56 Maintenance items are not replacement parts -- Definition of maintenance items. 64:06:03:56. Maintenance items are not replacement parts -- Definition of maintenance items. Maintenance items are not exempt as replacement parts pursuant to SDCL 10-45-20.6 and 10-4…

Rule 64:06:03:57 Drugs -- Definition. 64:06:03:57. Drugs -- Definition. The term, drug, as used in SDCL 10-45-14.10 and 10-46-15.5 means a compound, substance, or preparation, and any component of a compound, substance, or preparation, other than food and food ingredients, dietar…

Rule 64:06:03:58 Durable medical equipment -- Definition. 64:06:03:58. Durable medical equipment -- Definition. The term, durable medical equipment, as used in SDCL 10-45-14.11 and 10-46-15.6, means equipment including repair and replacement parts for same, but does not include m…

Rule 64:06:03:59 Mobility enhancing equipment -- Definition. 64:06:03:59. Mobility enhancing equipment -- Definition. The term, mobility enhancing equipment, as used in SDCL 10-45-14.11 and 10-46-15.6, means equipment including repair and replacement parts to same, but does not i…

Rule 64:06:03:60 Prosthetic device -- Definition. 64:06:03:60. Prosthetic device -- Definition. The term, prosthetic device, as used in SDCL 10-45-14.11 and 10-46-15.6, means a replacement, corrective, or supportive device, including repair and replacement parts for same, worn on…

Rule 64:06:03:61 Prescriptions -- Definition. 64:06:03:61. Prescriptions -- Definition. The term, prescription, as used in SDCL chapters 10-45 and 10-46 means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a physici…

Rule 64:06:03:62 Medical device -- Component, part, or accessory. 64:06:03:62. Medical device -- Component, part, or accessory. A medical device as defined in SDCL 10-45-14.12 and 10-46-15.7 includes a component, part, or accessory to mobility enhancing equipment, durable medical…

Rule 64:06:03:63 Permanent foundation -- Definition. 64:06:03:63. Permanent foundation -- Definition. For purposes of determining whether a sectional home is subject to the provisions of SDCL 10-45-2.1 and 10-46-5.1, a permanent foundation is a continuous perimeter weight bearing…