reglab/statecodes huggingface dataset:
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:35 - Record keeping requirements for direct payment permit holders

Current through Register Vol. 51, page 10, July 15, 2024
A direct payment permit holder shall maintain all records necessary for
	 a determination of the correct tax liability under SDCL chapters 10-45 and
	 10-46. All required records must be made available on request by the department
	 or its authorized representative.
General Authority:
SDCL
		10-46-67.
Law Implemented:
SDCL
		10-46-67.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:36 - Reporting of tax for direct payment permit holders

Current through Register Vol. 51, page 10, July 15, 2024
Each holder of a valid direct payment permit shall, by electronic means
	 accrue and pay directly to the department the taxes due under SDCL chapters
	 10-45 and 10-46 for each transaction subject to tax. Taxes for which the direct
	 payment permit is used shall be considered due and payable on the sales and use
	 tax return next due following the date on which a determination of taxability
	 is, or in the exercise of reasonable care should be, made for a given
	 transaction, unless otherwise provided by written agreement between the
	 taxpayer and the department.
General Authority:
SDCL
		10-46-67.
Law Implemented:
SDCL
		10-46-67.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:37 - Certain transactions not permitted for direct payment permit holders

Current through Register Vol. 51, page 10, July 15, 2024
The holder of a direct pay permit may not use the permit in connection
	 with the following transactions:
(1)
  Purchase of taxable meals or beverages;
(2) Purchase of taxable lodging or services
  related thereto;
(3) Purchase of
  admission to places of amusement, entertainment, or athletic events, or the
  privilege of use of any amusement device;
(4) Purchase of any motor vehicle, or other
  tangible personal property required to be licensed or titled with a taxing
  authority, taxed under SDCL title 32;
(5) Purchase of any of the following
  enumerated services listed in SDCL chapter 10-45; telecommunications services,
  and utilities. Utilities include gas, electricity, and heating fuel;
  and
(6) Any other purchase as may
  be agreed to in writing between the holder of the direct payment permit and the
  department.
General Authority:
SDCL
		10-46-67.
Law Implemented:
SDCL
		10-46-67.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:38 - Duties of direct payment permit holders

Current through Register Vol. 51, page 10, July 15, 2024
The holder of a direct payment permit shall furnish a copy of the
	 direct payment permit or other acceptable evidence to each vendor from whom the
	 holder purchases tangible personal property, products transferred
	 electronically, or services. Acceptable evidence must show the holder's direct
	 payment permit number. Any business who holds a direct payment permit is not
	 required to pay the tax as prescribed in SDCL chapter 10-45 except on certain
	 transactions not permitted as listed in §
									64:01:01:37.
The holder of a direct payment permit shall have responsibility for
	 accruing and paying tax directly to the department on each taxable transaction
	 not taxed at the time of purchase. The holder must maintain accounting records
	 in sufficient detail to show in summary, and in respect to each transaction,
	 the amount of sales or use taxes paid to vendors in each reporting
	 period.
General Authority:
SDCL
		10-46-67.
Law Implemented:
SDCL
		10-46-67.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:39 - Responsibilities of vendors selling to direct payment permit holders

Current through Register Vol. 51, page 10, July 15, 2024
Receipt of the direct payment permit or other acceptable evidence that
	 the holder has been granted a direct payment permit shall relieve the vendor of
	 the responsibility of collecting the sales tax on sales made to a direct
	 payment permit holder except on certain transactions not permitted as listed in
	 §
									64:01:01:37. Any vendor and seller
	 who makes sales upon which the tax is not collected by reason of the provisions
	 of this rule shall maintain records in such manner that the amount involved and
	 identity of the purchaser may be ascertained. Receipts from such sales are not
	 subject to the tax levied in SDCL chapter 10-45.
General Authority:
SDCL
		10-46-67.
Law Implemented:
SDCL
		10-46-67.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:40 - Payment of municipal taxes for direct payment permit holders

Current through Register Vol. 51, page 10, July 15, 2024
A direct payment permit holder that makes a taxable purchase of
	 tangible personal property, any product transferred electronically, or services
	 shall report and pay applicable municipal use tax on the taxable purchases. The
	 municipal use tax shall be calculated at the rate imposed by the jurisdiction
	 in which taxable use occurs.
General Authority:
SDCL
		10-46-67.
Law Implemented:
SDCL
		10-46-67,
		10-52-4.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:41 - Revocation of direct payment permit

Current through Register Vol. 51, page 10, July 15, 2024
A direct payment permit is not transferable, and the use of a direct
	 payment permit may not be assigned to a third party. Direct payment permits may
	 be revoked by the secretary whenever the secretary determines that the business
	 holding the permit has not complied with the provisions of this regulation or
	 that the revocation is in the best interests of the department. The holder of a
	 direct payment permit may contest a revocation pursuant to the provisions of
	 SDCL chapter 1-26.
General Authority:
SDCL
		10-46-67.
Law Implemented:
SDCL
		10-46-67.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:42 - Definitions of terms used in recordkeeping and retention regulations

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in §§
									64:01:01:43 to
	 64:01:01:51, inclusive,
	 mean:
(1) "Database management
  system," a software system that controls, relates, retrieves, and provides
  accessibility to data stored in a database;
(2) "Electronic data interchange" or "EDI
  technology," the computer-to-computer exchange of business transactions in a
  standardized structured electronic format;
(3) "Hard copy," any documents, records,
  reports, or other data printed on paper;
(4) "Machine-sensible record," a collection
  of related information in an electronic format. Machine-sensible records do not
  include hard-copy records that are created or recorded on paper or stored in or
  by an imaging system such as microfilm, microfiche, or storage-only imaging
  systems;
(5) "Storage-only imaging
  system," a system of computer hardware and software that provides for the
  storage, retention, and retrieval of documents originally created on paper. It
  does not include any system, or part of a system, that manipulates or processes
  any information or data contained on the document in any manner other than to
  reproduce the document in hard copy or as an optical image;
(6) "Taxpayer," any person subject to any of
  the taxes or fees provided for in SDCL chapters 10-45, 10-45 D, 10-46, 10-46A,
  10-46B, 10-47B, and 10-52A.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-46E-8,
		10-47B-157,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:43 - Maintenance and access to taxpayer records

Current through Register Vol. 51, page 10, July 15, 2024
A taxpayer shall maintain all records necessary to make a determination
	 of the correct tax liability. The records shall include: records and books of
	 account for all receipts and sales, invoices, bills of lading, copies of bills
	 of sale, and other pertinent papers and documents.
If a taxpayer retains records in both machine-sensible and hard-copy
	 formats, the taxpayer shall make the records available to the department in
	 machine-sensible format upon request by the department.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-47B-157,
		10-46E-8,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:44 - Requirements for machine-sensible records

Current through Register Vol. 51, page 10, July 15, 2024
Machine-sensible records used to establish tax compliance shall contain
	 sufficient transaction-level detail information so that the details underlying
	 the machine-sensible records can be identified and made available to the
	 department upon request. Sufficient transaction-level detail includes, at a
	 minimum, vendor name, invoice date, product description, quantity, price,
	 amount and type of tax, and shipping information. A taxpayer may discard
	 duplicate records and redundant information provided its responsibilities under
	 this chapter are met.
At the time of an examination, the retained records must be capable of
	 being retrieved and converted to a standard record format that facilitates use
	 of the records by the department during an examination.
A taxpayer that does not create the electronic equivalent of a
	 traditional paper document in the ordinary course of business is not required
	 to construct such a record for tax purposes.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-46E-8,
		10-47B-157,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:45 - Requirements for electronic data interchange

Current through Register Vol. 51, page 10, July 15, 2024
If a taxpayer uses electronic data interchange processes and
	 technology, the level of record detail, in combination with other records
	 related to the transactions, must be equivalent to that contained in an
	 acceptable paper record. The retained records shall include vendor name,
	 invoice date, product description, quantity, price, amount and type of tax, and
	 shipping information. Codes may be used to identify the data elements, provided
	 that the retailer provides a code list or other method to allow the department
	 to interpret the coded information.
The taxpayer may capture the necessary information at any level within
	 the accounting system and need not retain the original EDI transaction records
	 provided the audit trail, authenticity, and integrity of the retained records
	 can be established.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-46E-8,
		10-47B-157,
		10-52A-6.
Example:
A taxpayer using electronic data interchange
		technology receives electronic invoices from its suppliers. The taxpayer
		decides to retain the invoice data from completed and verified EDI transactions
		in its accounts payable system rather than retaining the EDI transactions.
		Since neither the EDI transaction nor the accounts payable system captures
		information from the invoice pertaining to product description and vendor name
		(i.e., they contain only codes for that information), the taxpayer also retains
		other records, such as its vendor master file and product code description
		lists and makes them available to the department. In this example, the taxpayer
		need not retain its EDI transaction for tax
		purposes.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:46 - Description of process that creates records

Current through Register Vol. 51, page 10, July 15, 2024
Upon the request of the department, the taxpayer shall provide a
	 description of the business process that created the records. The description
	 shall include the relationship between the records and the tax documents
	 prepared by the taxpayer and the measures employed to ensure the integrity of
	 the records.
The taxpayer shall be capable of demonstrating:
(1) The functions being performed as the
  functions relate to the flow of data through the system;
(2) The internal controls used to ensure
  accurate and reliable processing; and
(3) The internal controls used to prevent
  unauthorized addition, alteration, or deletion of the records.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-46E-8,
		10-47B-157,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:47 - Maintenance of machine-sensible records

Current through Register Vol. 51, page 10, July 15, 2024
The department recommends but does not require that taxpayers refer to
	 the National Archives and Record Administration's (NARA) standards for guidance
	 on the maintenance and storage of electronic records, such as the labeling of
	 records, the location and security of the storage environment, the creation of
	 back-up copies, and the use of periodic testing to confirm the continued
	 integrity of the records.
The taxpayer's computer hardware or software shall accommodate the
	 extraction and conversion of retained machine-sensible records in a standard
	 record format that will facilitate use of the records by the department during
	 an examination.
The following specific documentation is required for machine-sensible
	 records retained pursuant to this section:
(1) Record formats or layouts;
(2) Field definitions (including the meaning
  of all codes used to represent information);
(3) File descriptions (e.g., data set name);
  and
(4) Detailed charts of accounts
  and account descriptions.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-46E-8,
		10-47B-157,
		10-52A-6.
Collateral Reference:
The NARA standards may be found at
		36 C.F.R., Part 1234, July 1, 1995,
		edition.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:48 - Access to machine-sensible records

Current through Register Vol. 51, page 10, July 15, 2024
The manner in which the department is provided access to
	 machine-sensible records as required in §
									64:01:01:43 may be satisfied
	 through a variety of means that shall take into account a taxpayer's facts and
	 circumstances through consultation with the taxpayer. Any costs associated with
	 providing access to machine-sensible records are the taxpayer's
	 responsibility.
The taxpayer shall provide access by using one or more of the following
	 means:
(1) Arrange to provide the
  department with the hardware, software, and personnel resources to access the
  machine-sensible records;
(2)
  Arrange for a third party to provide the hardware, software, and personnel
  resources necessary to access the machine-sensible records;
(3) Convert the machine-sensible records to a
  standard record format specified by the department, including copies of files,
  on a medium that is agreed to by the department; or
(4) Negotiate with the department on other
  means of providing access to the machine-sensible records.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-46E-8,
		10-47B-157,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:49 - Taxpayer creation of machine-sensible records for department examination and responsibility for records

Current through Register Vol. 51, page 10, July 15, 2024
A taxpayer may create files solely for the use of the department. The
	 taxpayer shall document the process that created the separate file to show the
	 relationship between that file and the original records.
A taxpayer may contract with a third party to provide custodial or
	 management services of the records. The contract does not relieve the taxpayer
	 of its responsibility to maintain records.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-46E-8,
		10-47B-157,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:50 - Requirements for conversion of hard-copy records to an imaging system

Current through Register Vol. 51, page 10, July 15, 2024
For purposes of storage and retention, taxpayers may convert hard-copy
	 documents received or produced in the normal course of business and required to
	 be retained under this regulation to microfilm, microfiche, or other
	 storage-only imaging systems and may discard the original hard-copy documents,
	 provided the conditions of this section are met. Documents which may be stored
	 on these media include general books of account, journals, voucher registers,
	 general and subsidiary ledgers, and supporting records of details, such as
	 sales invoices, purchase invoices, exemption certificates, and credit
	 memoranda.
Microfilm, microfiche, and other storage-only imaging systems shall
	 meet the following requirements:
(1)
  Documentation establishing the procedures for converting the hard-copy
  documents to microfilm, microfiche, or other storage-only imaging system must
  be maintained and made available on request. The documentation shall, at a
  minimum, contain a sufficient description to allow an original document to be
  followed through the conversion system as well as internal procedures
  established for inspection and quality assurance;
(2) Procedures must be established for the
  effective identification, processing, storage, and preservation of the stored
  documents and for making the stored documents available for the period they are
  required to be retained;
(3) Upon
  request by the department, a taxpayer must provide facilities and equipment for
  reading, locating, and reproducing any documents maintained on microfilm,
  microfiche, or other storage-only imaging system;
(4) Whether displayed on equipment or
  reproduced on paper, the documents must exhibit a high degree of legibility and
  readability. For this purpose, legibility is defined as the quality of a letter
  or numeral that enables the observer to identify it positively and quickly to
  the exclusion of all other letters or numerals. Readability is defined as the
  quality of a group of letters or numerals being recognizable as words or
  complete numbers;
(5) All data
  stored on microfilm, microfiche, or other storage-only imaging systems must be
  maintained and arranged in a manner that permits the location of any particular
  record; and
(6) If the department
  determines that the microfilm, microfiche, or other storage-only imaging system
  lacks authenticity or integrity the department is not required to use the
  microfilm, microfiche, or other storage-only imaging system.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-46E-8,
		10-47B-157,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:51 - Effect of maintaining machine-sensible records on hard-copy recordkeeping requirements

Current through Register Vol. 51, page 10, July 15, 2024
Except as otherwise provided in §§
									64:01:01:42 to 64:01:01:51,
	 inclusive, the provisions of this section do not relieve taxpayers of the
	 responsibility to retain hard-copy records that are created or received in the
	 ordinary course of business as required by existing law and regulations.
Hard-copy records generated at the time of a transaction using a credit
	 card or debit card must be retained unless all the details necessary to
	 determine correct tax liability relating to the transaction are subsequently
	 received and retained by the taxpayer in accordance with this
	 regulation.
Computer printouts that are created for validation, control, or other
	 temporary purposes need not be retained.
Nothing in this section prevents the department from requesting
	 hard-copy printouts in lieu of retained machine-sensible records at the time of
	 examination.
General Authority:
SDCL
		10-45-47.1(4),
		10-45D-13(4),
		10-46-35.1(4),
		10-46A-19(4),
		10-46B-18(4),
		10-46E-11(4),
		10-47B-2,
		10-52A-7(4).
Law Implemented:
SDCL
		10-45-45,
		10-45D-12,
		10-46-39,
		10-46A-7,
		10-46B-6,
		10-46E-8,
		10-47B-157,
		10-52A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:52 - Effective date of rate changes

Current through Register Vol. 51, page 10, July 15, 2024
The effective date of rate changes for services covering a period
	 starting before and ending after the statutory effective date shall be as
	 follows:
(1) For a rate increase, the
  new rate shall apply to the first billing period starting on or after the
  effective date; and
(2) For a rate
  decrease, the new rate shall apply to bills rendered on or after the effective
  date.
General Authority:
SDCL
		10-45-47.1(2),
		10-46-35.1(2),
		10-46A-19(2),
		10-46B-18(2).
Law Implemented:
SDCL
		10-45-30.1,
		10-45-30.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:01 - Administration › Chapter 64:01:01 - Administration of department › Section 64:01:01:53 - Effective date local rate changes - Sales from preprinted catalogs

Current through Register Vol. 51, page 10, July 15, 2024
The local sales tax rate applies to any purchase from a seller's
	 printed catalog if the purchaser computes the tax based upon local tax rates
	 published in the printed catalog.
However, if the seller did not receive notice of a local sales tax
	 change at least 120 days before the first day of the calendar quarter, the
	 department will not enforce the local sales tax change until the following
	 calendar quarter.
General Authority:
SDCL
		10-52-4.
Law Implemented:
SDCL
		10-52-9.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:01 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in this chapter mean:
(1) "Department," the Department of
  Revenue;
(2) "IAAO," the
  International Association of Assessing Officers;
(3) "Outside certified appraiser assessor,"
  an appraiser or assessor certified or licensed by another state or by another
  South Dakota state agency, board, or commission.
(4) "Secretary," the secretary of
  revenue.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:03 - Certification required

Current through Register Vol. 51, page 10, July 15, 2024
Any person assessing or appraising property in this state for property
	 tax purposes must be certified by the department.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:03.01 - Temporary certification

Current through Register Vol. 51, page 10, July 15, 2024
The department may issue a temporary certificate to an individual
	 under the condition that the individual enroll in the department program for
	 permanent certification as provided in §
									64:02:01:03.02 and successfully
	 complete those program requirements within one year.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
Permanent certification Program requirements,
		64:02:01:03.02.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:03.02 - Program certification - Program requirements

Current through Register Vol. 51, page 10, July 15, 2024
To receive a permanent certificate, individuals must successfully
	 complete the following department certification program requirements:
(1) Attend and pass the department annual
  assessor school;
(2) Successfully
  complete training courses, as prescribed in §
									64:02:01:16; and
(3) Successfully complete the department
  certification examination by earning a passing score.
Permanent certificates earned by temporary certificate holders are
	 effective on the date immediately following the expiration of the individuals
	 temporary certificate, and are valid for five years.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
Training courses, 64:02:01:16
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:03.03 - Permanent certification of outside appraiser assessors - Eligibility

Current through Register Vol. 51, page 10, July 15, 2024
Outside appraiser assessors may become certified by the department
	 pursuant to the provisions in this section. To be eligible for certification
	 under this section, individuals must have two prior years of full-time
	 experience in appraisal or assessment and must have completed relevant
	 coursework approved by the secretary. Eligible outside appraiser assessors may
	 earn a permanent certificate upon successful completion of the department
	 certification examination with a passing score. The certification received
	 pursuant to this section is effective on the date of successful test completion
	 and is valid for a period of five years.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:05

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.2.
Credit -- Training, §
											64:02:01:16.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:06 - Passing score

Current through Register Vol. 51, page 10, July 15, 2024
The passing score for the department certification examination is 80
	 percent.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:09 - Examinations administered by department - Contents

Current through Register Vol. 51, page 10, July 15, 2024
The department shall administer examinations and shall determine the
	 contents of examinations. Examinations shall be given as considered necessary
	 by the secretary. Examinations must include subjects related to assessing and
	 appraising real property.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:11

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:12

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:13 - Revocation of certification - Right of appeal

Current through Register Vol. 51, page 10, July 15, 2024
Certified appraiser assessors must act in accordance with the "Code of
	 Ethics and Standards of Professional Conduct" as adopted by the IAAO on
	 November 15, 2015 and the "Uniform Standards of Appraisal Practice" published
	 by the Appraisal Foundation 2020-2021. The secretary may revoke the
	 certification of any individual acting in violation of either standard.
Any person who is aggrieved by the revocation of certification or by
	 methods used or by conditions surrounding the certification examination may
	 appeal to the secretary and is entitled to a hearing before the
	 secretary.
General Authority:
SDCL
		10-1-15,
		10-1-16,
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
IAAO "Code of Ethics and Standards of Professional Conduct," as
		adopted on November 15, 2015, International Association of Assessing Officers.
		Copies may be obtained from the International Association of Assessing
		Officers, 314 W. 10th Street, Kansas City, MO 64105;
		available for digital download at no cost. Copies are available, for
		examination only, at the Department of Revenue, Anderson Building, 445 East
		Capitol Avenue, Pierre, South Dakota 57501.
"Uniform Standards of Professional Appraisal Practice," 2020-2021,
		The Appraisal Foundation. Copies may be obtained from the Appraisal Foundation
		1155 15th Street NW, Suite 1111, Washington D.C.
		20005. Cost: $75 plus shipping and handling. Copies are available, for
		examination only, at the Department of Revenue, Anderson Building, 445 East
		Capitol Avenue, Pierre, South Dakota,
		57501.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:14 - Certified appraiser assessor

Current through Register Vol. 51, page 10, July 15, 2024
Individuals certified under the terms of either §
									64:02:01:03.02 or §
									64:02:01:03.03 are qualified to
	 hold the professional designation of Certified Appraiser Assessor.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
Permanent certification Program requirements, 64:02:01:03.02;
		Permanent certification of outside appraiser assessors Eligibility,
		64:02:01:03.03.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:16 - Training courses

Current through Register Vol. 51, page 10, July 15, 2024
Individuals participating in the department certification program must
	 complete training courses related to the laws governing the assessment and
	 taxation of all classes of property and the fundamentals of appraising
	 property. The required training courses may include IAAO courses; courses
	 developed and hosted by the department; and other courses deemed necessary and
	 approved for credit by the department.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-1-16.1,
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:01 - Interpretive rules › Section 64:02:01:23

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-1-16.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:01 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in this chapter mean:
(1) "CAA," certified appraiser
  assessor;
(2) "IAAO," the
  International Association of Assessing Officers;
(3) "Renewal period," each period commencing
  with the initial issuance of a permanent certificate or its renewal and ending
  five years thereafter.
(4) "SDAAO,"
  the South Dakota Association of Assessing Officers;
(5) "USPAP," the Uniform Standards of
  Professional Appraisal Practice;
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:02 - Requirements for renewal of permanent certificate

Current through Register Vol. 51, page 10, July 15, 2024
Every person obtaining a permanent certificate shall renew the
	 certificate by meeting the applicable renewal requirements in this chapter
	 within five years from the date of initial certification and every five years
	 thereafter.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:03 - Failure to renew certificate

Current through Register Vol. 51, page 10, July 15, 2024
The department shall revoke the CAA designation of anyone failing to
	 renew within any renewal period. If an individuals permanent certificate has
	 expired, a new certificate may be issued if the applicant has completed and
	 passed the department recertification examination as required and prepared by
	 the secretary.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:04

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:14 - Credit - Annual assessor school instructor

Current through Register Vol. 51, page 10, July 15, 2024
Credit shall be allowed for serving as an instructor or assistant
	 instructor at the annual assessor school sponsored by the department, at the
	 rate of one school instructed being equal to attending two annual assessor
	 schools, two conferences, or one annual assessor school and one
	 conference.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:16 - Course requirements for renewal certificates for any applicant whose 5-year renewal period began before January 1, 2011. Repealed

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:16.01 - Course requirements for renewal certificates for any applicant beginning a 5-year renewal period on or after January 1, 2011. Repealed

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:16.02 - Permanent certification renewal requirements

Current through Register Vol. 51, page 10, July 15, 2024
The following requirements for permanent certification renewal shall
	 all be completed during each of the first, second, third, and fourth renewal
	 periods:
(1) Attend three annual
  assessors schools and receive a passing grade on the final exam. One school
  must be a 30 hour (excluding final examination time) course from the IAAO
  educational curriculum, unless the individual has previously successfully
  completed a total of five different department-approved IAAO courses;
(2) Attend three department-approved
  conferences, one of which must be an SDAAO conference;
(3) Complete 12 approved continuing education
  hours. Any continuing education hours must be approved by the secretary prior
  to completion; and
(4) During the
  initial renewal period, the individual must complete and pass two USPAP courses
  in any even numbered year, the first of which must be a tested 15-hour course
  approved by the secretary. For the purposes of this requirement, the individual
  may complete the 15-hour tested course prior to beginning the initial renewal
  period. During all subsequent renewal periods, the individual shall complete
  and pass a USPAP course approved by the secretary.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-1-16.1,
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:16.03 - Fifth or subsequent permanent certification renewal period requirements

Current through Register Vol. 51, page 10, July 15, 2024
. The following requirements shall be met for permanent certification
	 renewal of individuals in their fifth and subsequent renewal period:
(1) Attend a total of four annual assessors
  schools or department-approved conferences, two of which must be the annual
  assessors school and an SDAAO conference. All courses taken by the individual,
  except the IAAO course, shall be pass/fail;
(2) Complete 8 approved continuing education
  hours. Any continuing education hours must be approved by the secretary prior
  to completion; and
(3) In addition,
  during any even numbered year, the individual must complete a USPAP course
  approved by the secretary.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-1-16.1,
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:17 - Exemption for formal designation

Current through Register Vol. 51, page 10, July 15, 2024
Individuals seeking permanent certification renewal may qualify for a
	 one-time exemption from the requirements for renewal certificates in §
									64:02:03:02 if they possess any of
	 the following designations listed:
(1)
  South Dakota Association of Assessing Officers, CSDA;
(2) American Society of Rural Appraisers,
  ARA;
(3) American Society of
  Appraisers, ASA;
(4) International
  Association of Assessing Officers, AAS, CAE, CMS, PPS, RES; or
(5) Appraisal Institute, MAI, SRA.
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.1,
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:18

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-3-1.2.
Law Implemented:
SDCL
		10-3-1.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:02 - Certification of assessing officers › Chapter 64:02:03 - Certification Renewal › Section 64:02:03:19 - Testing and retesting courses at annual assessors schools

Current through Register Vol. 51, page 10, July 15, 2024
The requirements for testing and retesting courses at annual assessors
	 schools are:
(1) Each course shall be
  a tested course;
(2) A score of 70
  percent or greater is required for a passing grade and course credit;
(3) Each test shall be given at the time and
  place listed in the school registration form or announced at the
  school;
(4) No early or late tests
  may be given except for the following instances:
(a) Family emergency if the instructor judges
  the emergency to be valid;
(b) The
  instructor is unable to proctor the test at the scheduled time and no other
  proctor is found; or
(c) An
  emergency or unforeseen circumstance requires a student to leave early and this
  circumstance is judged by the instructor to be valid;
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:03 - Property tax › Chapter 64:03:01 - Urban appraisal › Section 64:03:01:02.01 - Transferred

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-1-16.1.
Law Implemented:
SDCL
		10-1-16.1,
		10-6-33.
The
Marshall and Swift Residential Cost Handbook
and
		the
Marshall Valuation Service
may be obtained from Marshall and
		Swift Publication Company, 915 Wilshire Boulevard,
		8th Floor, Los Angeles California 90017-3409. The
		price of the
Marshall and Swift Residential Cost Handbook
is
		$329.95. The price of the
Marshall Valuation Service
is
		$599.95.
The
Vanguard Real Property Appraisal Manual
may be
		obtained from Vanguard Appraisals, Inc., 1500 Second Ave., SE, Suite 300, Cedar
		Rapids, IA 52403. The price of the Vanguard Real Property Appraisal Manual is
		$50.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:03 - Property tax › Chapter 64:03:01 - Urban appraisal › Section 64:03:01:25 - Transferred

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-1-16.1.
Law Implemented:
SDCL
		10-6-33.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:03 - Property tax › Chapter 64:03:01 - Urban appraisal › Section 64:03:01:28 - Transferred

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-1-16.1.
Law Implemented:
SDCL
		10-6-33.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:03 - Property tax › Chapter 64:03:02 - Residential building appraisal › Section 64:03:02:04 - Transferred

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-1-16.1.
Law Implemented:
SDCL
		10-6-33.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:03 - Property tax › Chapter 64:03:02 - Residential building appraisal › Section 64:03:02:07 - Transferred

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-1-16.1.
Law Implemented:
SDCL
		10-6-33.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:03 - Property tax › Chapter 64:03:03 - Commercial building appraisal › Section 64:03:03:09 - Transferred

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-1-16.1.
Law Implemented:
SDCL
		10-6-33.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:03 - Property tax › Chapter 64:03:03 - Commercial building appraisal › Section 64:03:03:10 - Transferred

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-1-16.1.
Law Implemented:
SDCL
		10-6-33.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:03 - Property tax › Chapter 64:03:03 - Commercial building appraisal › Section 64:03:03:11 - Transferred

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-1-16.1.
Law Implemented:
SDCL
		10-6-33.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:04 - Assessor's handbook › Chapter 64:04:01 - General provisions › Section 64:04:01:04 - Notice of assessments to taxpayer

Current through Register Vol. 51, page 10, July 15, 2024
Directors or their deputies shall send real estate notices to
	 taxpayers on each parcel of property every year, even when there has been no
	 change in property values. Assessment notices shall include full and true
	 valuation by abstract class, any exemption to agricultural structures, any
	 discretionary formula valuation, the total adjusted assessed valuation, the
	 phone number of the county equalization office, and information about property
	 tax relief programs as required by statute. The property tax relief program
	 information on the assessment notice must substantially comply with the
	 following language:
"Property tax relief programs are available for some property types in
	 the State of South Dakota if the owners also meet eligibility requirements,
	 which in some cases include financial criteria. Property that may be eligible
	 for property tax relief include:
(1)
  Property occupied by the owner or a parent of the owner and classified as an
  owner-occupied single-family dwelling pursuant to SDCL
  10-13-39 through
  10-13-40;
(2) Property owned and occupied by a veteran
  who is rated as permanently and totally disabled from a service-connected
  disability or the veterans surviving spouse, pursuant to SDCL
  10-4-40 and
  10-4-41;
(3) A dwelling specifically designed for use
  by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic
  veteran, a veteran with the loss or loss of use of both owner extremities, or
  the veterans surviving spouse, pursuant to SDCL
  10-4-24.10;
(4) A dwelling owned and occupied by a
  paraplegic or an individual with the loss or loss of use of both lower
  extremities, pursuant to SDCL
  10-4-24.11;
(5) Property owned by a citizen who reached
  65 years of age or who is disabled, pursuant to SDCL chapter 10-6 A.
(6) The Municipal Property Tax Reduction is
  currently only available to Rapid City residents at this time.
If you think your property would be eligible for any of these programs,
	 contact your county Director of Equalization for more
	 information."
General Authority:
SDCL
		10-6-50.
Law Implemented:
SDCL
		10-1-15,
		10-1-16,
		10-3-30,
		10-6-50.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:04 - Assessor's handbook › Chapter 64:04:01 - General provisions › Section 64:04:01:04.01 - Time limitation for submission of information to the secretary

Current through Register Vol. 51, page 10, July 15, 2024
No information may be submitted to the secretary to establish or amend
	 the equalization factor for an assessment year after January 1 of that
	 assessment year unless specifically requested or approved by the
	 secretary.
General Authority:
SDCL
		10-6-33.13(1).
Law Implemented:
SDCL
		10-1-17,
		10-11-54,
		10-11-55.