South Dakota Administrative Code

Rule 64:07:01:01 Repealed. 64:07:01:01. Prime contractor defined.Repealed. Source: 6 SDR 44, effective November 8, 1979; repealed, 11 SDR 1, effective July 19, 1984. Rule 64:07:01:01.01 Prime contractor engaged in realty improvement contracts. 64:07:01:01.01. Prime contractor eng…

Rule 64:07:01:01.01 Prime contractor engaged in realty improvement contracts. 64:07:01:01.01. Prime contractor engaged in realty improvement contracts. Any contractor enumerated in the SIC manual of 1987 under Construction (Division C) is included for purposes of this section. Th…

Rule 64:07:01:01.02 Rural water systems -- Defined. 64:07:01:01.02. Rural water systems -- Defined. A rural water system is a system that delivers water to rural areas or to an unincorporated township. Private wells that provide water to individuals are not rural water systems ev…

Rule 64:07:01:02 Gross receipts explained. 64:07:01:02. Gross receipts explained. Gross receipts includes the total amount received in consideration of the performance of a realty improvement contract without deductions for any expenses. If a contractor chooses to include the amo…

Rule 64:07:01:03 Repealed. 64:07:01:03. Ingredient or component materials.Repealed. Source: 6 SDR 44, effective November 8, 1979; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:07:01:04 Repealed. 64:07:01:04. Realty improvements made without contract.Repealed. Source: 6 SDR 44, effective November 8, 1979; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:07:01:05 Repealed. 64:07:01:05. Installation of irrigation equipment.Repealed. Source: 6 SDR 44, effective November 8, 1979; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:07:01:06 Real property repairs. 64:07:01:06. Real property repairs. Repair of items such as central air conditioning equipment, sprinkler systems, and elevators are realty improvements and receipts from such repairs are subject to the contractors' excise tax. Receipts fro…

Rule 64:07:01:07 Repealed. 64:07:01:07. Prefabricated buildings.Repealed. Source: 6 SDR 44, effective November 8, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 15 SDR 58, effective October 19, 1988. Rule 64:07:01:07.01 Repealed. 64:07:01:07.01. Manufactured buil…

Rule 64:07:01:07.01 Repealed. 64:07:01:07.01. Manufactured buildings.Repealed. Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; repealed, 30 SDR 211, effective July 1, 2004.

Rule 64:07:01:08 "Sweat equity." 64:07:01:08. "Sweat equity." Persons receiving consideration in exchange for labor under a "sweat equity" contract are contractors making realty improvements. The value of the consideration is subject to the contractors' excise tax unless the pers…

Rule 64:07:01:09 Repealed. 64:07:01:09. Prime contracts bid after June 1, 1979, and before April 1, 1980.Repealed. Source: 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:07:01:10 Contractors to furnish information on subcontractors. 64:07:01:10. Contractors to furnish information on subcontractors. If requested by the department, a contractor shall furnish a list of all subcontractors, the subcontractors' addresses, and amounts paid to ea…

Rule 64:07:01:11 Contractors and subcontractors to furnish information on water development projects. 64:07:01:11. Contractors and subcontractors to furnish information on water development projects. Contractors and subcontractors must report all taxes collected under chapters 10…

Rule 64:07:01:12 Tax return filing dates for contractors. 64:07:01:12. Tax return filing dates for contractors. Any other person who is the holder of a contractors' excise tax permit or who is a contractor whose receipts are subject to contractors' excise tax in this state shall …

Rule 64:07:01:13 Contractors as consumers of construction supplies. 64:07:01:13. Contractors as consumers of construction supplies. All contractors or subcontractors, regardless of the kind of contract, engaged in construction work, erecting buildings, building highways, or realt…

Rule 64:07:01:14 Furnishing of equipment. 64:07:01:14. Furnishing of equipment. A contractor, by separate contract, who furnishes equipment which is not essential to the realty improvement or structure and is not permanently attached to the realty is considered as making sales of…

Rule 64:07:01:15 Contracts with governmental agencies. 64:07:01:15. Contracts with governmental agencies. Contractors who have contracts with the United States, the state of South Dakota, and governmental subdivisions have the same sales or use tax liability on their purchases an…

Rule 64:07:01:16 Construction equipment. 64:07:01:16. Construction equipment. If equipment is purchased or brought into the state for use during construction, the equipment is subject to the South Dakota sales or use tax. If new equipment is purchased for construction use, the So…

Rule 64:07:01:17 Gross receipts defined. 64:07:01:17. Gross receipts defined. Gross receipts received by a contractor include any amounts received from interest charges, penalties, or liquidated damages. Interest, penalties, or liquidated damages paid by the contractor may not be…

Rule 64:07:01:18 Repealed. 64:07:01:18. Return and remittance. Repealed. Source: 24 SDR 43, effective October 13, 1997; 32 SDR 225, effective July 3, 2006; repealed, 33 SDR 226, effective June 27, 2007.

Rule 64:07:01:19 Bond. 64:07:01:19. 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 contractors' excise tax for a six-month period is …

Rule 64:07:01:20 Application of contractors' excise tax to projects involving items used to store and dispense fuel. 64:07:01:20. Application of contractors' excise tax to projects involving items used to store and dispense fuel. Any contractor installing, performing maintenance …

Rule 64:07:01:20.01 Installation of a fuel storage tank in a fuel storage and dispensing project. 64:07:01:20.01. Installation of a fuel storage tank in a fuel storage and dispensing project. The person placing the tank upon or in the fuel storage tank foundation owes contractors…

Rule 64:07:01:20.02 Installation of piping in a fuel storage and dispensing project. 64:07:01:20.02. Installation of piping in a fuel storage and dispensing project. The person installing piping owes contractors' excise tax on the gross receipts and use tax on the piping and othe…

Rule 64:07:01:20.03 Installation of a canopy in a fuel storage and dispensing project. 64:07:01:20.03. Installation of a canopy in a fuel storage and dispensing project. The person installing the canopy owes contractors' excise tax on the gross receipts and use tax on the canopy …

Rule 64:09:01:01 Use tax law -- Procedure. 64:09:01:01. Use tax law -- Procedure. If property is purchased from a nonresident seller who is not licensed to collect use tax, the buyer shall pay the tax directly to the department when the property is brought into the state. Source:…

Rule 64:09:01:02 Repealed. 64:09:01:02. Collection of use tax by retailer -- Receipts given to purchaser.Repealed. Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:09:01:03 Repealed. 64:09:01:03. Liability of user for tax -- Return and payment.Repealed. Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:09:01:04 Exemption of property brought in for personal use of nonresident. 64:09:01:04. Exemption of property brought in for personal use of nonresident. The exemption from the use tax set forth in SDCL 10-46-8 applies to personal effects and household furniture. It does …

Rule 64:09:01:05 Repealed. 64:09:01:05. Exemption of newspaper print.Repealed. Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 20 SDR 196, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; repealed,…

Rule 64:09:01:06 Exemption of raw materials and parts for manufacture of products to be sold at retail. 64:09:01:06. Exemption of raw materials and parts for manufacture of products to be sold at retail. Tangible personal property, including containers which, by means of fabricat…

Rule 64:09:01:07 Repealed. 64:09:01:07. Property held for resale or use in another state.Repealed. Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979.

Rule 64:09:01:08 Repealed. 64:09:01:08. Property purchased for use in another state. 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; 45 SDR 83, effective December 18, 201…

Rule 64:09:01:09 Property sold here used in interstate commerce. 64:09:01:09. Property sold here used in interstate commerce. The fact that tangible personal property or any product transferred electronically is purchased in interstate or foreign commerce, does not exempt the sto…

Rule 64:09:01:10 Repealed. 64:09:01:10. Rental of property.Repealed. Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:09:01:11 Repealed. 64:09:01:11. No refund of motor fuel tax when use or sales tax is not paid.Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed by SL 1995, ch 53, § 5, effective July 1, 1995.

Rule 64:09:01:12 Repealed. 64:09:01:12. Packing containers subject to use tax.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, 23 SDR 118, effective January 27, 1997. Cross-Reference: Application …

Rule 64:09:01:13 Repealed. 64:09:01:13. Contractors -- Use tax license required.Repealed. Source: 2 SDR 40, effective December 8, 1975; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:09:01:14 Repealed. 64:09:01:14. Nonresident contractors -- Copy of contract may be required to accompany application.Repealed. Source: 2 SDR 40, effective December 8, 1975; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:09:01:15 Repealed. 64:09:01:15. Contractors -- Bond requirement.Repealed. Source: 2 SDR 40, effective December 8, 1975; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:09:01:16 Prime contractors -- Liability for tax. 64:09:01:16. Prime contractors -- Liability for tax. General contractors are liable for use tax due on all items of tangible personal property or any product transferred electronically used, stored, or consumed in the perfo…

Rule 64:09:01:17 Repealed. 64:09:01:17. Labor contract -- Materials used.Repealed. Source: 6 SDR 44, effective November 8, 1979; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 20 SDR 103, effective January 10, 1994.

Rule 64:09:01:18 Repealed. 64:09:01:18. Fabrication costs.Repealed. Source: 7 SDR 80, effective February 22, 1981; repealed, 9 SDR 28, effective September 5, 1982.

Rule 64:09:01:19 Boats. 64:09:01:19. Boats. A boat brought into this state by the manufacturer of the boat is not subject to use tax so long as the boat is solely for promotional or demonstrational purposes, title to the boat remains in the name of the manufacturer, and the promo…

Rule 64:09:01:20 Determination of age and value of tangible personal property. 64:09:01:20. Determination of age and value of tangible personal property. For the purposes of the exemption in SDCL 10-46-3, tangible personal property or any product transferred electronically must b…

Rule 64:09:01:21 Repealed. 64:09:01:21. Definitions. Repealed. Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; repealed, 35 SDR 48, effective September 8, 2008.

Rule 64:09:01:22 Repealed. 64:09:01:22. Nexus. Repealed. Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; repealed, 35 SDR 48, effective September 8, 2008.

Rule 64:09:01:23 Repealed. 64:09:01:23. Criteria for remitting customer lists. Repealed. Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; repealed, 35 SDR 48, effective September 8, 2008.

Rule 64:09:01:24 Repealed. 64:09:01:24. Formats for customer lists. Repealed. Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; repealed, 35 SDR 48, effective September 8, 2008.