reglab/statecodes huggingface dataset:
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:54 - Temporary tax permits

Current through Register Vol. 51, page 10, July 15, 2024
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.
General Authority:
SDCL
		10-45-47.1(1),
		10-45D-13(1),
		10-46E-11(1),
		10-52A-7(1).
Law Implemented:
SDCL
		10-45-24,
		10-45D-12,
		10-46E-8,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:55 - Temporary tax permit - Application

Current through Register Vol. 51, page 10, July 15, 2024
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 secretary to support that application. Any
	 applicant may also be required to post a bond before a permit will be issued
	 under conditions similar to §
									64:06:01:02.
General Authority:
SDCL
		10-45-47.1(1),
		10-45D-13(1),
		10-46E-11(1),
		10-52A-7(1).
Law Implemented:
SDCL
		10-45-24,
		10-45D-12,
		10-46E-8,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:56 - Bond - Cancellation

Current through Register Vol. 51, page 10, July 15, 2024
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
	 cancellation.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-24,
		10-45-26.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:59 - Newspaper sales

Current through Register Vol. 51, page 10, July 15, 2024
Newspapers shall collect and remit tax on the gross receipts from the
	 sale of newspapers to independent contractor carriers.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:60 - Gross receipts tax on visitor-related businesses - No special permit required

Current through Register Vol. 51, page 10, July 15, 2024
Any retailer issued a permit to engage in business in South Dakota is
	 considered to be registered for the gross receipts tax on visitor-related
	 businesses pursuant to SDCL chapter 10-45 D. Each retailer doing business in
	 South Dakota and holding a state tax permit must report and remit the gross
	 receipts tax on visitor-related businesses on taxable transactions where
	 tangible personal property, any product transferred electronically, or services
	 are received in the state.
General Authority:
SDCL
		10-45D-13(1),
		10-52A-7(1).
Law Implemented:
SDCL
		10-45D-12,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:61 - Application of sourcing rules

Current through Register Vol. 51, page 10, July 15, 2024
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, or a service. The sourcing rules in
	 §§
									64:06:01:62 to
	 64:06:01:68, inclusive, are used
	 to determine a seller's obligation to collect and remit a sales or use tax with
	 respect to the seller's retail sale of a product. These provisions do not apply
	 to the obligation of a purchaser or lessee to pay tax on the use of a product.
	 The sourcing rules in §§
									64:06:01:62 to
	 64:06:01:68, inclusive, do not
	 apply to sales or use taxes on:
(1)
  The retail sale or transfer of watercraft, modular homes, manufactured homes,
  and mobile homes;
(2) The retail
  sale, excluding lease or rental, of motor vehicles, trailers, semitrailers, or
  aircraft that do not qualify as transportation equipment in §
									64:06:01:68; and
(3) Telecommunication services.
  Telecommunication services are sourced according to §§
									64:06:02:90 to
  64:06:02:92, inclusive.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:62 - Definition of terms used in sourcing rules

Current through Register Vol. 51, page 10, July 15, 2024
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 services; or
(c) taking
  possession of or making first use of any product transferred electronically,
  whichever comes first;
The term, receive, does not include possession by a shipping company on
	 behalf of the purchaser;
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:63 - General sourcing rules

Current through Register Vol. 51, page 10, July 15, 2024
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 business location;
(2) If subdivision (1) does not apply, the
  sale is sourced to the location where received by the purchaser, or the
  purchaser's donee, if known by the seller;
(3) If subdivision (1) or (2) does not apply,
  the sale is sourced to the address for the purchaser in the business records of
  the seller that are maintained in the ordinary course of the seller's business,
  provided that the use of this address does not constitute bad faith;
(4) If subdivision (1), (2), or (3) does not
  apply, the sale is sourced to the location indicated by an address for the
  purchaser obtained during the consummation of the sale, including the address
  of a purchaser's payment instrument, if no other address is available, provided
  that use of this address does not constitute bad faith; and
(5) If subdivision (1), (2), (3), or (4) does
  not apply, or the seller is without sufficient information to apply any of the
  subdivisions, then the sale is sourced to the address (disregarding any
  location that merely provided the electronic transfer of the product sold) from
  which:
(a) Tangible personal property was
  shipped;
(b) The product
  transferred electronically was first available for transmission by the seller;
  or
(c) The service was
  provided.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:63.01 - Sourcing rules for attorney services

Current through Register Vol. 51, page 10, July 15, 2024
Notwithstanding §
									64:06:01:62 and
	 64:06:01:63, the sale of attorney
	 services shall be sourced to the attorney's office.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:64 - Sourcing rules for lease or rental of tangible personal property not included in Section 64:06:01:65 or 64:06:01:66

Current through Register Vol. 51, page 10, July 15, 2024
For a lease or rental that requires recurring periodic payments, the
	 first periodic payment is sourced as provided in §
									64:06:01:63. Subsequent periodic
	 payments are sourced to the primary property location for each period covered
	 by the payment. The primary property location shall be as indicated by an
	 address for the property provided by the lessee that is available to the lessor
	 from its records maintained in the ordinary course of business, provided that
	 the use of this address does not constitute bad faith. The property location
	 may not be altered by intermittent use at different locations, such as use of
	 business property that accompanies employees on business trips or service
	 calls.
For a lease or rental that does not require recurring periodic
	 payments, the payment is sourced as provided in §
									64:06:01:63.
This rule does not apply to the imposition or computation of sales or
	 use tax on leases or rentals based on a lump sum or accelerated basis or on the
	 acquisition of property for lease.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:65 - Sourcing rules for motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment

Current through Register Vol. 51, page 10, July 15, 2024
Any lease or rental of motor vehicles, trailers, semitrailers, or
	 aircraft that does not qualify as transportation equipment as defined in §
									64:06:01:66 shall be sourced as
	 follows:
(1) If the lease or rental
  requires recurring periodic payments, each periodic payment is sourced to the
  primary property location. The primary property location shall be as indicated
  by an address for the property provided by the lessee that is available to the
  lessor from its records maintained in the ordinary course of business, provided
  that the use of this address does not constitute bad faith. This location may
  not be altered by intermittent use at different locations.
(2) If the lease or rental does not require
  recurring periodic payments, the payment is sourced as stated in §
									64:06:01:63.
This rule does not apply to the imposition or computation of sales or
	 use tax on leases or rentals based on a lump sum or accelerated basis, or on
	 the acquisition of property for lease.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:66 - Sourcing rules for transportation equipment - Definition of transportation equipment

Current through Register Vol. 51, page 10, July 15, 2024
The retail sale, including lease or rental of transportation equipment,
	 shall be sourced as stated in §
									64:06:01:63, notwithstanding the
	 exclusion of leases and rentals in §
									64:06:01:63. Transportation
	 equipment is:
(1) Any locomotive and
  railcar that is used for the carriage of persons or property in interstate
  commerce;
(2) Any truck and
  truck-tractor with a Gross Vehicle Weight Rating of 10,001 pounds or greater,
  and any trailer, semitrailer, or passenger bus that is:
(a) Registered through the International
  Registration Plan; and
(b) Operated
  under authority of a carrier authorized and certificated by the U.S. Department
  of Transportation or other federal authority to engage in the carriage of
  persons or property in interstate commerce;
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:68 - Sourcing rules for direct mailing

Current through Register Vol. 51, page 10, July 15, 2024
Notwithstanding §
									64:06:01:63, a purchaser of direct
	 mail that is not a holder of a direct pay permit may provide to the seller in
	 conjunction with the purchase an exemption certificate claiming direct
	 mail.
Upon receipt of an exemption certificate claiming direct mail, the
	 seller is relieved of all obligations to collect, pay, or remit the applicable
	 tax and the purchaser is obligated to pay or remit the applicable tax on a
	 direct pay basis. An exemption certificate claiming direct mail shall remain in
	 effect for all future sales of direct mail by the seller to the purchaser until
	 it is revoked in writing. A purchaser of direct mail that provides the seller
	 with documentation of direct pay permit is not required to provide an exemption
	 certificate claiming direct mail.
If the purchaser of direct mail does not provide the seller with
	 documentation of a direct pay permit or an exemption certificate claiming
	 direct mail, the transaction shall be sourced as either:
(1) Advertising and promotional direct mail.
  The purchaser may provide information to show each jurisdiction to which the
  advertising and promotional direct mail shall be delivered to the recipients.
  Upon receipt of the delivery information, the seller shall collect the tax
  according to the delivery information provided by the purchaser. In the absence
  of the intent to evade tax, the seller is relieved of any further obligation to
  collect tax on any transaction where the seller has collected tax pursuant to
  the delivery information provided by the purchaser. If the purchaser of
  advertising and promotional direct mail does not provide the seller with
  delivery information, the seller shall collect the tax according to subdivision
  64:06:01:63(5); or
(2) Other direct
  mail. The seller shall collect the tax according to subdivision 64:06:01:63(3)
  which is sourced to the address for the purchaser in the business records of
  the seller.
Nothing in this rule limits a purchaser's obligation for sales or use
	 tax to any state to which the direct mail is delivered. The purchaser shall
	 source the sale to the jurisdictions to which the direct mail is delivered to
	 the recipients and must report any sales or use tax due.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-94.1,
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:68.01 - Definition of terms used in direct mail sourcing rule

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in §
									64:06:01:68 mean:
(1) "Advertising and promotional direct
  mail," any direct mail as defined in SDCL
  10-45-94.1 if the primary purpose
  of the direct mail is to attract public attention to a product, person,
  business, or organization, or to attempt to sell, popularize, or secure
  financial support for a product, person, business, or organization. As used in
  this section, the term, product, means any tangible personal property, product
  transferred electronically, or service;
(2) "Other direct mail," any direct mail as
  defined in SDCL
  10-45-94.1 that is not advertising
  and promotional direct mail regardless of whether advertising and promotional
  direct mail is included in the same mailing. Other direct mail includes a
  transactional direct mail that contains personal information specific to the
  addressee, any legally required mailings, and other non-promotional direct mail
  delivered to existing or former shareholders, customers, employees, or agents.
Other direct mail does not include the development of billing
	 information or the provision of any data processing service that is more than
	 incidental.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-94.1,
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:69 - Direct mail. Repealed

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-45-47.1(3).
Law Implemented:
SDCL
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:70 - Delivery charges

Current through Register Vol. 51, page 10, July 15, 2024
If a shipment includes exempt property and taxable property, the seller
	 must allocate the delivery charge by using:
(1) A percentage based on the total sales
  price of the taxable property compared to the total sales price of all property
  in the shipment; or
(2) A
  percentage based on the total weight of the taxable property compared to the
  total weight of all property in the shipment.
The seller must tax the percentage of the delivery charge allocated to
	 the taxable property but does not have to tax the percentage allocated to the
	 exempt property.
General Authority:
SDCL
		10-45-47.1(3).
Law Implemented:
SDCL
		10-45-1(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:71 - Sourcing rules for computer maintenance contracts

Current through Register Vol. 51, page 10, July 15, 2024
The sales of computer software maintenance contracts shall be sourced
	 to each level of a taxing jurisdiction as follows:
(1) The retail sale of a computer software
  maintenance contract sold by the seller with the sale of the software shall be
  sourced to the same address as the retail sale of the software;
(2) The retail sale of a computer software
  maintenance contract sold after the retail sale of the software, the renewal of
  a computer software maintenance contract, or the retail sale of a computer
  software maintenance contract by a seller other than the seller of the software
  shall be treated separately from the retail sale of the software and shall be
  sourced in accordance with §
									64:06:01:63. If subdivisions
  64:06:01:63(1) and (2) do not apply to the retail sale of a renewal of a
  computer software maintenance contract, the seller may source a retail sale of
  a renewal of a computer software maintenance contract to the address where the
  purchase of the software was sourced.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:72 - Sourcing software term license and subscriptions

Current through Register Vol. 51, page 10, July 15, 2024
A payment made in connection with a software term license or software
	 subscription shall be sourced in accordance with §
									64:06:01:63. However, if the
	 seller sourced the initial payment under subdivision 64:06:01:63(2), the
	 following rules apply to each subsequent payment:
(1) If the seller receives information from
  the purchaser indicating that the location of the software has changed, a
  subsequent payment made in connection with a software term license or renewal
  of a software subscription shall be sourced to the new location; or
(2) If the seller has not received
  information from the purchaser indicating a change in the location of the
  software, the seller may source a subsequent license payment made in connection
  with a software term license or the renewal of a software subscription to the
  same location where the initial payment was sourced.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:73 - Definition of terms

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in §§
									64:06:01:71 and
	 64:06:01:72, inclusive,
	 mean:
(1) "Computer software
  maintenance contract," a contract that obligates a vendor of computer software
  to provide a customer with future updates or upgrades to either computer
  software or support services with respect to computer software, or
  both;
(2) "Software subscription,"
  a transaction requiring additional payments for updates to prewritten computer
  software;
(3) "Software term
  license," a transaction where the purchaser's right to continue to use
  prewritten software is dependent on periodic payment.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-108.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:74 - Sourcing rules of personal care services

Current through Register Vol. 51, page 10, July 15, 2024
The sale of any personal care service shall be sourced at the location
	 where the service is performed, which is the same location where the service is
	 received by the purchaser. The service is received by the purchaser either at
	 the seller's location according to subdivision 64:06:01:63(1) or the
	 purchaser's location according to subdivision 64:06:01:63(2). For the purpose
	 of this rule the term, personal care services, means any service performed on
	 the physical human body. However, any funeral service or personal care service
	 that is available at multiple locations pursuant to a single payment is exempt
	 from the provisions of this section.
General Authority:
SDCL
		10-45-108.
Law Implemented:
SDCL
		10-45-108.
Example:
AZ, a customer in South Dakota, contacts a massage therapist located
		outside South Dakota for a therapeutic massage. AZ requests that the therapist
		perform the massage at her residence in South Dakota. The therapist travels to
		AZ's residence to perform the massage. AZ receives, or makes first use of, the
		service in South Dakota where the massage is performed; therefore the sale is
		sourced to South Dakota.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:03 - Advertising

Current through Register Vol. 51, page 10, July 15, 2024
Advertising services are the business of preparing advertisements for
	 publication in newspapers, magazines, placemats, billboards, or handbills or
	 for broadcast and welcoming services which contact new residents and others to
	 explain business services within the area and leave promotional
	 literature.
Charges for advertising in newspapers or magazines are not taxable.
	 Likewise, charges made by advertising agencies for preparing and placing
	 advertising in advertising media are charges for services and therefore not
	 taxable.
Services purchased by the agency to assist it in completing a project
	 for a current customer are not subject to tax if the service is an integral and
	 inseparable component of the ultimate service to its customer and the agency
	 provides the service provider with an exemption certificate. Examples of
	 services that may be considered for resale if they are an integral and
	 inseparable part of the final product are art work, proofreading, copywriting,
	 handlettering, photo finishing, modeling, photography, production studio
	 rental, photo studio rental, video studio rental, audio studio rental, prop
	 rental, music rights, sound effects, dubbing, typesetting, color separation,
	 keylining, illustration, retouching, air brushing, silk screening, and
	 editing.
Sales tax applies to gross receipts from sales of tangible personal
	 property and any product transferred electronically to persons providing
	 advertising services for use and consumption in preparing advertisements. Tax
	 applies to the following: paper, ink, paint, tools, office supplies, type, and
	 charges by printers for production of pamphlets, booklets, brochures, and other
	 material printed by them.
General Authority:
SDCL
		10-45-47.1(3).
Law Implemented:
SDCL
		10-45-2,
		10-45-2.4,
		10-45-12.1,
		10-45-20.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:03.01 - Advertising payments

Current through Register Vol. 51, page 10, July 15, 2024
Gross receipts received by a retailer as a cost share or a
	 reimbursement for purchases of exempt advertising services made by the retailer
	 are not subject to sales tax if:
(1)
  The gross receipts are paid by a manufacturer or supplier to the retailer for
  including the manufacturer's or supplier's identity in the retailer's
  advertisement;
(2) The retailer
  denotes the gross receipts as a cost share or reimbursement for exempt
  advertising services; and
(3) The
  retailer has documentation verifying that the gross receipts were received as a
  cost share or reimbursement for a specific exempt advertising service purchased
  by the retailer.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-2,
		10-45-12.1,
		10-45-20.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:03.02 - Advertising cooperatives

Current through Register Vol. 51, page 10, July 15, 2024
Gross receipts received by a franchiser as a cost share or a
	 reimbursement for purchases of exempt advertising services made by the
	 franchiser are not subject to sales tax if:
(1) The gross receipts are paid by a
  franchisee to its franchiser for exempt advertising services purchased by the
  franchiser for the franchisee's business or the franchise;
(2) The franchiser denotes the gross receipts
  as a cost share or reimbursement for exempt advertising services; and
(3) The franchiser has documentation
  verifying that the gross receipts were received as a cost share or
  reimbursement for a specific exempt advertising service purchased by the
  franchiser.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-2,
		10-45-12.1,
		10-45-20.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:06.02 - Consignment sales are retail sales

Current through Register Vol. 51, page 10, July 15, 2024
All consignment sales of tangible personal property and any product
	 transferred electronically are sales at retail, and the consignee is a retailer
	 who must collect and remit the tax on all such sales.
General Authority:
SDCL
		10-45-47.1(3),
		10-46-35.1(3).
Law Implemented:
SDCL
		10-45-1(10),
		10-45-2,
		10-45-2.4.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:06.03 - Auctioneer sales not casual or occasional sales

Current through Register Vol. 51, page 10, July 15, 2024
A sale directly by or a sale which is supervised or aided by an
	 auctioneer or consignee or by an agent or employee of an auctioneer or
	 consignee is not a casual or occasional sale.
General Authority:
SDCL
		10-45-47.1(3),
		10-46-35.1(3).
Law Implemented:
SDCL
		10-45-1(10),
		10-45-2,
		10-45-2.4.
Casual or occasional sales, §
											64:06:01:06.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:07 - Barber and beauty shops

Current through Register Vol. 51, page 10, July 15, 2024
Taxable gross receipts of barber and beauty shops include items of
	 merchandise sold to customers and the service performed for a customer.
Each shop must have one sales tax license, and each beautician or
	 barber in a shop need not apply for a sales tax license, unless the beautician
	 or barber is an independent contractor under the criteria set forth in §
	 64:06:02:07.01. At the end of each reporting period a sales tax return will be
	 mailed by the department and only one sales tax return must be filed for each
	 shop.
Barber and beauty shops are the consumers of supplies and equipment
	 which are consumed or used by them in rendering their services. If the sales
	 tax on such items is not paid to a South Dakota licensed supplier when
	 purchased, then the cost of such items must be reported as a use tax item on
	 the sales tax return. Such items include clippers, shampoos, rinses, and other
	 items consumed on the premises by the barber or beauty shop. Items sold to
	 customers for their use off the premises may be purchased from suppliers exempt
	 from sales tax because they are purchases for resale.
General Authority:
SDCL
		10-45-47.1,
		10-46-35.1.
Law Implemented:
SDCL
		10-45-4.1,
		10-45-5,
		10-45-25,
		10-46-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:07.01 - Independent contractors

Current through Register Vol. 51, page 10, July 15, 2024
The prime factor in distinguishing an employee from an independent
	 contractor is the degree of control exercised by the employer. Other criteria
	 which may be used to determine whether a person is an employee or an
	 independent contractor are as follows:
(1) An employee is in the service of another,
  under an express or implied contract, and the employee's work is controlled by
  the employer, while an independent contractor is controlled by the person
  hiring the contractor only as to the results of the work;
(2) An independent contractor exercises
  rights or control over the worksite;
(3) An independent contractor may hire other
  workers over whom the contractor has control in matters such as hiring, firing,
  salary, and place and manner of work;
(4) An employee uses the equipment or
  material of the employer in a manner prescribed by the employer, while the
  independent contractor provides the labor, material, and means for
  accomplishing the work;
(5) An
  employee is generally paid an hourly rate or a monthly or annual salary, while
  the independent contractor is paid a specific amount for the work completed;
  and
(6) An independent contractor
  generally pays the contractor's own workers.
All of these factors are considered in determining whether a person is
	 an independent contractor, but each case depends upon its own facts with the
	 right to control being the most important criterion.
General Authority:
SDCL
		10-45-47.1,
		10-46-35.1.
Law Implemented:
SDCL
		10-45-25,
		10-46-2.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:08 - Blacksmiths and welders

Current through Register Vol. 51, page 10, July 15, 2024
Blacksmiths and welders are liable for tax on their receipts from the
	 sales of tangible personal property and their services.
If a blacksmith makes or fabricates and sells a new article to a
	 customer the blacksmith is liable for tax measured by the total gross receipts
	 from the sale of this article, with no deduction for cost of production from
	 the selling price.
Sales of tangible personal property to blacksmiths and welders, such as
	 iron, steel, and metal for soldering for use either in manufacture of tangible
	 personal property or in connection with repair work, are sales for the purpose
	 of resale which are exempt from tax. Sales of oxygen, acetylene, blacksmith's
	 coal or electrical energy are sales for consumption and taxable. Unless
	 merchandise sold becomes an integral part in the manufacture or repair of
	 personal property, the seller to the blacksmith must charge sales tax. If South
	 Dakota sales tax has not been paid to a licensed vendor on supplies which do
	 not become an integral part of the manufactured or repaired property, the cost
	 of the supplies must be entered as a use tax item on the sales tax
	 return.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-5.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:10 - Campgrounds or trailer parks

Current through Register Vol. 51, page 10, July 15, 2024
Sales tax, municipal gross receipts tax, and the gross receipts tax on
	 certain visitor-related businesses is due on amounts paid or charges for
	 parking facilities in campgrounds, tourist courts, trailer parks, or similar
	 establishments provided for transient or permanent guests. Persons furnishing
	 camping or parking services are considered the consumers of electricity, fuel,
	 soap, towels, furniture, any other items of tangible personal property, or any
	 product transferred electronically purchased for use in operating the
	 establishment.
General Authority:
SDCL
		10-45-47.1(3),
		10-45D-13(3),
		10-46-35.1(3),
		10-52A-7(3).
Law Implemented:
SDCL
		10-45-2,
		10-45-2.4,
		10-45-5.2,
		10-45-7,
		10-45D-2,
		10-46-2,
		10-46-2.2,
		10-52A-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:11 - Concessions at carnivals, circuses, and show troupes

Current through Register Vol. 51, page 10, July 15, 2024
All concessionaires operating under the auspices of carnivals,
	 circuses, show troupes, and similar organizations are, for the purpose of
	 reporting and payment of sales and use tax, municipal gross receipts tax, and
	 the gross receipts tax on certain visitor-related businesses, be considered as
	 agents of the operator, and shall, at the close of each place of operation,
	 report their gross receipts and the tax on the gross receipts to the operator.
	 The operator shall maintain a record of the gross receipts and tax of each
	 concessionaire, which record shall be available to taxation agents, and shall
	 remit the tax to the department or its agents at the same time and place as the
	 operator's own payments are made.
General Authority:
SDCL
		10-45-47.1(3),
		10-45D-13(2),
		10-52A-7(2).
Law Implemented:
SDCL
		10-45-2,
		10-45D-12,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:15 - Car washing

Current through Register Vol. 51, page 10, July 15, 2024
Gross receipts from the business of car washing or providing car
	 washing service are subject to sales tax. A car wash is the consumer of the
	 supplies and must pay sales tax or use tax on the cost of the supplies in
	 addition to reporting sales tax on gross receipts from washing cars. If only a
	 car washing service is provided and the customer washes the car, the receipts
	 for the use of the facility are subject to sales tax in addition to the
	 receipts from supplies dispensed to a customer by a vending machine. Supplies
	 which are sold to a customer through a vending machine may be purchased exempt
	 from sales tax by the car wash as a resale item.
General Authority:
SDCL
		10-45-47.1,
		10-46-35.1.
Law Implemented:
SDCL
		10-45-5,
		10-46-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:16 - Cleaners, dryers, and laundries

Current through Register Vol. 51, page 10, July 15, 2024
Gross receipts from cleaning and pressing, dry cleaning, and laundry
	 services are subject to sales tax. No deduction may be taken for items expended
	 by an operator in providing the service.
Cleaning and pressing establishments must pay South Dakota sales tax to
	 suppliers or use tax to the state on their solvents, cleaning fluids,
	 equipment, and other supplies which are consumed by them in rendering their
	 service. Bags and hangers which ultimately pass to the customer as part of the
	 taxable charge may be purchased exempt from tax when purchased by the cleaning
	 establishment.
Laundries are the consumers of electricity, any product transferred
	 electronically, and other tangible supplies or equipment which they purchase
	 for providing their service and must pay South Dakota sales tax to their
	 suppliers on such items or use tax to the state. Soap which is dispensed to a
	 customer and a charge made to a customer may be purchased exempt from tax as an
	 item for resale, however the gross receipts from items of tangible property or
	 any product transferred electronically dispensed by a laundry are subject to
	 sales tax.
General Authority:
SDCL
		10-45-47.1(3),
		10-46-35.1(3).
Law Implemented:
SDCL
		10-45-5,
		10-45-2.4,
		10-46-2,
		10-46-2.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:18 - Coin operated laundries - Consumers

Current through Register Vol. 51, page 10, July 15, 2024
Coin operated laundries are consumers of electricity, any product
	 transferred electronically, and other tangible supplies or equipment which
	 purchased for providing their service and must pay sales tax to suppliers on
	 such items or use tax to the state. Soap and other items which are dispensed to
	 a customer and a charge made to the customer may be purchased exempt from tax
	 as items for resale, however the gross receipts from items of tangible property
	 or any product transferred electronically dispensed by a coin operated laundry
	 are subject to sales tax.
General Authority:
SDCL
		10-45-47.1(3),
		10-46-35.1(3).
Law Implemented:
SDCL
		10-45-2,
		10-45-2.4,
		10-46-2,
		10-46-2.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:20 - Communication service - Exempt charges

Current through Register Vol. 51, page 10, July 15, 2024
Charges for connection or reconnection of telephones are taxable
	 services. Charges for directory advertising, boldface listing, and for listing
	 in the directory classified section are exempt.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-4,
		10-45-5.2,
		10-45-6.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:20.01 - Sale of telephone directories

Current through Register Vol. 51, page 10, July 15, 2024
The purchase of telephone directories for distribution to subscribers
	 is not for resale and sales tax applies at the time of
	 purchase.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-2,
		10-46-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:21 - Communication service - Billing and collection

Current through Register Vol. 51, page 10, July 15, 2024
Gross receipts resulting from collection or billing services performed
	 by a collection company or billing company for communication companies are
	 subject to sales or use tax.
General Authority:
SDCL
		10-45-47.1(3),
		10-46-35.1(3).
Law Implemented:
SDCL
		10-45-5.2,
		10-45-6.1,
		10-46-2.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:22 - Communication service - Radio stations

Current through Register Vol. 51, page 10, July 15, 2024
Radio stations are deemed to be primarily engaged in selling
	 advertising services and gross receipts from such sales are exempt. Charges for
	 transmission of radio messages from person to person are subject to
	 tax.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-6.1,
		10-45-12.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:22.01 - Satellite systems

Current through Register Vol. 51, page 10, July 15, 2024
Charges for connection of a satellite system for homeowner use are
	 subject to sales tax. Contractor's excise tax must be remitted on all charges
	 for the connection of a commercial system. The cost of installing poles or
	 lines between the satellite dish and the building is subject to the
	 contractor's excise tax.
General Authority:
SDCL
		10-45-47.1,
		10-46A-19,
		10-46B-18.
Law Implemented:
SDCL
		10-45-5.2,
		10-46A-2,
		10-46B-2.
Examples:
(1) A, a homeowner, contracts with B to install a satellite dish in
		the homeowner's yard for personal use. The cost of installation and connection
		of the system are subject to sales tax.
(2) KSD, a television station, installs a satellite system for
		commercial purposes. The cost of installing and connecting the system are
		subject to contractor's excise tax.
(3) The Rest Easy motel installs a satellite system for use by its
		patrons. The installation and connection costs are subject to the contractor's
		excise tax.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:28 - Dentists and dental laboratories

Current through Register Vol. 51, page 10, July 15, 2024
Dentists render a service to their patient and the gross receipts
	 derived from this source are not subject to sales tax. If a dentist regularly
	 sells tangible personal property such as mouthwashes, tooth brushes and the
	 like, the dentist must have a sales tax license and report tax on the sales of
	 such tangible personal property. Dentists who maintain laboratories and
	 fabricate dentures or items for their patients are considered the consumers of
	 the materials used in fabrication.
Dental laboratories that sell equipment, instruments, furniture, or
	 dental supplies or render a repair or technical service, except preparation of
	 dentures, to dentists, must report tax on such sales.
General Authority:
SDCL
		10-45-47.1,
		10-46-35.1.
Law Implemented:
SDCL
		10-45-2,
		10-45-4,
		10-46-2.
Declaratory Ruling:
Gold and silver inserted into
		patients' teeth by dentists are exempt from sales tax. Secretary of Revenue
		Declaratory Ruling No. 77-15.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:31 - Exterminators - Taxable services - Consumers

Current through Register Vol. 51, page 10, July 15, 2024
The gross receipts of an exterminator are subject to sales tax unless
	 performed for an exempt entity. Persons who fall within this taxable
	 classification are those engaged in the business of exterminating insects,
	 rodents and other pests.
Exterminators are the consumers of the disinfectants, chemicals, and
	 supplies used in their service.
General Authority:
SDCL
		10-45-47.1,
		10-46-35.1.
Law Implemented:
SDCL
		10-45-2,
		10-46-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:32 - Florists and nursery operators

Current through Register Vol. 51, page 10, July 15, 2024
Florists and nursery operators selling flowers, wreaths, plants,
	 shrubs, roots, bulbs, trees, seeds, and other tangible personal property at
	 retail are liable for tax on their gross sales, even if such merchandise is
	 produced by the seller. If shrubbery, young trees, and similar items are sold
	 and as part of the transaction the seller transplants them for the purchaser
	 for a lump sum or flat rate, the entire receipts from the transaction are
	 subject to the tax.
If a South Dakota florist receives an order pursuant to which the
	 florist sends instructions to a second florist for delivery of flowers to a
	 point outside South Dakota, tax is due on total receipts of the sending
	 florist.
If a South Dakota florist receives telegraphic instructions from
	 another florist, whether located within or outside South Dakota, for delivery
	 of flowers, the receiving florist is not liable for tax on receipts which the
	 florist may realize from the transaction. If orders originate in South Dakota,
	 tax is due from the South Dakota florist who first received the order and gave
	 telegraphic instructions to the second florist.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:32.01 - Seeding and sodding

Current through Register Vol. 51, page 10, July 15, 2024
The laying of sod or the planting of seeds is subject to sales tax. If
	 sodding or seeding is done in conjunction with earth moving or landscaping, it
	 is subject to the contractor's excise tax.
General Authority:
SDCL
		10-45-47.1,
		10-46A-19,
		10-46B-18.
Law Implemented:
SDCL
		10-45-5.2,
		10-46A-1,
		10-46B-1.
Examples:
(1) A retaining wall is installed, contouring of the yard is done,
		and the lawn is sodded under one contract. This is subject to excise
		tax.
(2) The contractor merely levels the dirt, then lays the sod. This is
		subject to sales tax.
(3) A contractor received the bid to put up a fence and seed the
		highway ditch in a single contract. This is subject to excise
		tax.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:34 - Freight, delivery, and other transportation charges

Current through Register Vol. 51, page 10, July 15, 2024
If the charges made by a transportation company to a retailer for
	 transporting tangible personal property are included in the amount the retailer
	 charges for the property, receipts from such charges are includable in the
	 retailer's taxable receipts whether the charge is included in the sales price
	 or stated separately.
General Authority:
SDCL
		10-45-47.1(3).
Law Implemented:
SDCL
		10-45-1(4),
		10-45-2.
Example:
(1) Johnson Tire Company hires Smith Parcel to deliver a tire from
		its Mitchell store to a customer in Parkston. Johnson charges the Parkston
		customer for the cost of the tire plus shipping and handling. Johnson's taxable
		gross receipts from the sale of the tire include the charge made for shipping
		and handling.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:34.01 and 64:06:02:34.02 64:06:02:34.01 and 64:06:02:34 - City garbage haulers not exempt from tax.Repealed

Current through Register Vol. 51, page 10, July 15, 2024
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:34.03 - Chartered flights

Current through Register Vol. 51, page 10, July 15, 2024
Chartered air flights are taxable if they have a point of origin and a
	 destination point within the state of South Dakota.
General Authority:
SDCL
		10-45-47.1.
Law Implemented:
SDCL
		10-45-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:34.04 and 64:06:02:34.05 64:06:02:34.04 and 64:06:02:34 - Origin and destination.Repealed

Current through Register Vol. 51, page 10, July 15, 2024
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:34.06 - Transportation company defined

Current through Register Vol. 51, page 10, July 15, 2024
A transportation company is a business enterprise primarily engaged in
	 performing transportation services for money, credits, property, or other
	 consideration.
General Authority:
SDCL
		10-45-47.1(3).
Law Implemented:
SDCL
		10-45-71,
		10-45-72,
		10-46-58,
		10-46-59,
		10-52-11.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:34.07 - Transportation service defined

Current through Register Vol. 51, page 10, July 15, 2024
A transportation service is the movement of persons.
General Authority:
SDCL
		10-45-47.1(3).
Law Implemented:
SDCL
		10-45-71,
		10-45-72,
		10-46-58,
		10-46-59,
		10-52-11.