South Dakota Administrative Code

Rule 64:44:01:02 Minimum price on cigarettes. 64:44:01:02. Minimum price on cigarettes. The distributor shall apply the following formulas to establish the minimum price on all brands of cigarettes the distributor sells in this state: (1) The basic cost to the distributor is the …

Rule 64:44:01:03 Repealed. 64:44:01:03. Retailers -- Minimum price.Repealed. Source: SL 1975, ch 16, § 1; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:44:01:04 Thirty-day credit. 64:44:01:04. Thirty-day credit. No licensed distributor or wholesaler of cigarettes may, directly or indirectly or through a subsidiary or affiliate corporation or by any officer, director, stockholder, employee, or partner of a subsidiary or a…

Rule 64:44:01:05 Determination of credit period. 64:44:01:05. Determination of credit period. The first day of a credit period is the day following the date of invoice, and the 30-day period expires at midnight the thirtieth day following the date of invoice, after which payment …

Rule 64:44:01:06 Extension of credit period. 64:44:01:06. Extension of credit period. If all licensed wholesalers and distributors doing business in the same trade area are not open for business as that term is generally and usually construed for any period of time of seven conse…

Rule 64:44:01:07 Basis for extending credit period. 64:44:01:07. Basis for extending credit period. Section 64:44:01:06 is based on the finding that extended closing by licensed wholesalers and distributors results in and necessitates increased purchases by retailers beyond their…

Rule 64:44:01:08 Repealed. 64:44:01:08. Municipal exemption.Repealed. Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 30 SDR 89, effective December 10, 2003.

Rule 64:44:01:09 Check as payment. 64:44:01:09. Check as payment. A correctly dated check which is payable at the bank upon presentation at the next banking day is considered cash within the meaning of this article. Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR…

Rule 64:44:01:10 Bad checks. 64:44:01:10. Bad checks. If a check is returned marked "insufficient funds" and is not made good by the retailer within 10 days, no licensed wholesaler or distributor may sell to the retail licensee for either cash or check until the returned check is…

Rule 64:44:01:11 Retail delinquency. 64:44:01:11. Retail delinquency. If a retail dealer becomes delinquent in the payment of any account due for merchandise purchased, the licensed wholesaler or distributor shall report that fact within 24 hours to the department. A retail deale…

Rule 64:44:01:12 Granting of financial assistance to licensees. 64:44:01:12. Granting of financial assistance to licensees. An extension or acceptance of credit in violation of this chapter is considered by the secretary as receiving financial assistance. The license of any whole…

Rule 64:44:01:13 Definition of retail establishment. 64:44:01:13. Definition of retail establishment. The term, retail establishment, as used in SDCL 10-50-105 means any tobacco retailer, distributor, wholesaler, or manufacturer that allows the use of a roll-your-own machine to p…

Rule 64:44:01:14 Deduction. 64:44:01:14. Deduction. The wholesale purchase price of any tobacco product that is typically subject to the wholesale tax on tobacco products pursuant to SDCL 10-50-61 may be deducted from the Monthly OTP tax return form if the tobacco product is subs…

Rule 64:44:02:01 Cigarette distributor tax stamp replacement credit. 64:44:02:01. Cigarette distributor tax stamp replacement credit. The secretary shall replace cigarette excise tax stamps which have been affixed by a licensed distributor to cigarette packages which are being re…

Rule 64:44:02:02 Application for replacement credit. 64:44:02:02. Application for replacement credit. A distributor may file an application for replacement credit for the tax stamps by stating the brands, number of packages per size, the stamp denominations, and the number of eac…

Rule 64:44:02:03 Damaged and unfit cigarette packages. 64:44:02:03. Damaged and unfit cigarette packages. Cigarette packages which are unfit for sale and which are unreturnable to the manufacturer shall be inspected by an agent of the secretary, who may authorize the destruction …

Rule 64:44:02:04 Wholesalers may receive replacements. 64:44:02:04. Wholesalers may receive replacements. Any wholesaler who has cigarette packages which have become unfit for sale may receive replacements for tax stamped cigarette packages of the same brand, size, and number wit…

Rule 64:44:02:05 Forms to be furnished department by distributors. 64:44:02:05. Forms to be furnished department by distributors. If the distributor returns the cigarette packages directly to the manufacturer, the distributor shall furnish the secretary with a certified copy of t…

Rule 64:44:02:06 Cash refunds. 64:44:02:06. Cash refunds. Any cash refund for unused cigarette excise tax stamps may only be made when the distributor discontinues business or if the secretary determines the distributor will not use the cigarette excise tax stamps within the next…

Rule 64:44:02:07 Application of cigarette tax stamp credit memos. 64:44:02:07. Application of cigarette tax stamp credit memos. Distributors granted cigarette excise tax stamp credit shall be issued a credit memo by the department stating the amount of credit authorized for the a…

Rule 64:44:02:08 Credit memos to be applied against purchase price. 64:44:02:08. Credit memos to be applied against purchase price. A credit memo presented by a distributor in payment for tax stamps shall be applied against the purchase price. Source: 1 SDR 44, effective December…

Rule 64:44:02:09 Credit memo application forms furnished by secretary. 64:44:02:09. Credit memo application forms furnished by secretary. Application forms for cigarette excise tax stamp credits and authorized credit memos required for the credit memo process shall be provided by…

Rule 64:44:03:01 Tobacco distributors shipment reports. 64:44:03:01. Tobacco distributors shipment reports. A tobacco distributor or wholesaler licensed pursuant to SDCL chapter 10-50, shall report the number of cigarettes, as defined in SDCL 10-50B-4, received or shipped into So…

Rule 64:44:03:02 Report forms -- Electronic filing. 64:44:03:02. Report forms -- Electronic filing. The report shall be filed on forms prescribed by the secretary either in paper form or by electronic means through an internet site maintained for this purpose by the department. E…

Rule 64:47:01:01 Definitions. 64:47:01:01. Definitions. Terms defined in SDCL 10-45A have the same meanings in this chapter. Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10…

Rule 64:47:01:02 Year on which refunds are based. 64:47:01:02. Year on which refunds are based. Initial refunds under SDCL 10-45A will be based upon income accrued by the claimant and the claimant's household during the 1974 tax year. If a claimant files no federal tax return, th…

Rule 64:47:01:03 Proper time period for filing claims. 64:47:01:03. Proper time period for filing claims. The department will accept claims for refunds no earlier than January 1, of the year following the claimant's tax year. All claims for refund must be filed no later than May …

Rule 64:47:01:04 Repealed. 64:47:01:04. Time period for filing late claims.Repealed. Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989.

Rule 64:47:01:05 Extension of filing time. 64:47:01:05. Extension of filing time. To request an extension of filing time, applicants must send a letter explaining the reason for the delay to the department. Any request for an extension must be postmarked no later than May 1. Unle…

Rule 64:47:01:06 Cash public assistance as income. 64:47:01:06. Cash public assistance as income. On their applications, claimants must list as income all cash public assistance. Cash public assistance includes all cash payments made by the federal, state, or local governments to…

Rule 64:47:01:07 Noncash public assistance exempt from income. 64:47:01:07. Noncash public assistance exempt from income. Noncash public assistance is not included as part of a claimant's income. Noncash public assistance includes food stamps and any other noncash goods received …

Rule 64:47:01:08 Room and board as income. 64:47:01:08. Room and board as income. The value of any room and board received by a claimant as compensation for employment will be considered to be income. Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effecti…

Rule 64:47:01:09 Exclusions from income. 64:47:01:09. Exclusions from income. The following are specifically excluded from household income: (1) Medicare benefits; (2) Medicaid benefits; (3) Damages received whether by suit or agreement, on account of personal injuries; (4) Payme…

Rule 64:47:01:10 Proof of age. 64:47:01:10. Proof of age. Proof of age will be required the first time a claimant files an application to be classified as 65 or over. Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority…

Rule 64:47:01:11 Requirements for proving disability. 64:47:01:11. Requirements for proving disability. Proof of disability will be required each time a claimant files an application to be classified as disabled. This proof shall consist of a photocopy of the Medicare card, the M…

Rule 64:47:01:12 Persons who must be included in a household. 64:47:01:12. Persons who must be included in a household. All persons living in one dwelling and sharing its central facilities must be included as part of one household. Persons living in separate apartments with sepa…

Rule 64:47:01:13 Determination of residence. 64:47:01:13. Determination of residence. The requirement that each claimant be a resident of this state means that the claimant must be domiciled within this state. A person is domiciled somewhere if the person has a residence at a cer…

Rule 64:47:01:14 Waiver form. 64:47:01:14. Waiver form. Each claimant must sign a waiver. The department will not process unsigned claims and may, at any time, require claimants to sign additional waivers. The waiver statement shall read as follows: I declare and affirm under the…

Rule 64:47:01:15 Veterans' Administration determination of disability -- Correlative determination for tax relief. 64:47:01:15. Veterans' Administration determination of disability -- Correlative determination for tax relief. Any person making application pursuant to SDCL 10-45A-…

Rule 64:47:01:16 Interest accrued. 64:47:01:16. Interest accrued. Any interest which has been accrued is to be included as income whether or not such interest has been drawn. Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219,…

Rule 64:47:01:17 Household status and income to determine sales tax refund. 64:47:01:17. Household status and income to determine sales tax refund. The amount of sales tax refund shall be determined by the household status and income of the claimant at either the time of claim or…

Rule 64:47:02:00 Definitions. 64:47:02:00. Definitions. Terms defined in SDCL 10-18A-1 have the same meanings in this chapter except where such terms are specifically defined. Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219,…

Rule 64:47:02:01 Year on which refunds are based. 64:47:02:01. Year on which refunds are based. Any refund under SDCL 10-18A shall be based upon real property taxes levied to the claimant during the previous year. Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 13…

Rule 64:47:02:02 Proper time period for filing claims. 64:47:02:02. Proper time period for filing claims. The department shall accept claims for refund no earlier than January 1 of the year following the claimant's tax year. All claims for refund must be filed no later than July …

Rule 64:47:02:03 Repealed. 64:47:02:03. Time period for filing late claims.Repealed. Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989.

Rule 64:47:02:04 Extension of time for filing. 64:47:02:04. Extension of time for filing. To request an extension of filing time, an applicant must send a letter explaining the reason for the delay to the department. Any request for an extension must be postmarked no later than J…

Rule 64:47:02:05 Head of household -- Claimant -- Qualifications. 64:47:02:05. Head of household -- Claimant -- Qualifications. Any person claiming a refund for property taxes paid must be the head of the household and either the owner of the property for three years or the owner…

Rule 64:47:02:06 Cash public assistance as income. 64:47:02:06. Cash public assistance as income. On the application, the claimant must list as income all cash public assistance. Cash public assistance includes all cash payments made by the federal, state, or local governments to…

Rule 64:47:02:07 Noncash public assistance exempt from income. 64:47:02:07. Noncash public assistance exempt from income. Noncash public assistance may not be included as part of a claimant's income. Noncash public assistance includes food stamps and any other noncash goods recei…

Rule 64:47:02:08 Room and board as income. 64:47:02:08. Room and board as income. The value of any room and board received by a claimant as compensation for employment is considered to be income. Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July …