reglab/statecodes huggingface dataset:
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:01.01 - Prime contractor engaged in realty improvement contracts

Current through Register Vol. 51, page 10, July 15, 2024
Any contractor enumerated in the SIC manual of 1987 under Construction
	 (Division C) is included for purposes of this section. The gross receipts
	 resulting from the services performed by a contractor listed in Division C of
	 the SIC manual are subject to the contractor's excise tax, whether or not the
	 results of such services constitute a fixture. If a contractor engages in
	 services not specifically listed in the SIC manual, then the construction,
	 building, or installation services must result in a fixture to realty before
	 the contractor's gross receipts are subject to the contractor's excise
	 tax.
General Authority:
SDCL
		10-46A-19,
		10-46B-18.
Law Implemented:
SDCL
		10-46A-2,
		10-46A-2.1,
		10-46A-2.2.
Examples:
(1) A, a telephone equipment installation contractor agrees to
		install certain telephone equipment for B. This is a listed service under
		Industry Number 1731 and is therefore subject to the contractor's excise
		tax.
(2) C contracts with D, a dentist, to install a new dental chair in
		D's office. This is not a listed service. To determine whether excise tax or
		sales tax applies, it must first be determined whether or not the dental chair
		is a fixture. If it is a fixture, it is subject to the contractor's excise tax;
		if not, it is sales taxable.
Services specifically exempt from tax, SDCL
		10-45-12.1.
Standard Industrial Classification Manual, 1987, as prepared by the
		Statistical Policy Division of the Office of Management and Budget, Office of
		the President. Copies may be obtained from the Superintendent of Documents,
		Government Printing Office, Washington, D.C. 20402. Request stock number
		041-001-00314 -2. The cost of the manual is $24, payable by check, Visa, or
		MasterCard.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:01.02 - Rural water systems - Defined

Current through Register Vol. 51, page 10, July 15, 2024
A rural water system is a system that delivers water to rural areas or
	 to an unincorporated township. Private wells that provide water to individuals
	 are not rural water systems even though the individuals may live in a rural
	 area.
General Authority:
SDCL
		10-46B-6,
		10-46B-18.
Law Implemented:
SDCL
		10-36A-1,
		10-46B-1,
		34A-3A-2(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:02 - Gross receipts explained

Current through Register Vol. 51, page 10, July 15, 2024
Gross receipts includes the total amount received in consideration of
	 the performance of a realty improvement contract without deductions for any
	 expenses. If a contractor chooses to include the amount of the tax in the
	 contract price, this amount may not be deducted in determining taxable
	 receipts. For purposes of SDCL chapter 10-46 B, gross receipts does not include
	 any internal charges or allocations among or between a parent
	 telecommunications company subject to tax under SDCL chapter 10-33 and any
	 wholly-owned subsidiaries thereof or between two subsidiaries that are both
	 wholly owned by the same parent company if the recipient of the services is a
	 telecommunications company subject to tax under SDCL chapter
	 10-33.
General Authority:
SDCL
		10-46A-19,
		10-46B-18.
Law Implemented:
SDCL
		10-33-26,
		10-46A-4,
		10-46B-4.
Revenue Ruling:
Contractors must pay the contractors'
		excise tax on receipts from work done for the state and other governmental
		entities. The tax is to be computed on the total receipts received regardless
		of whether the receipt is characterized as material, labor, overhead, profit or
		excise tax. Secretary of Revenue's Revenue Ruling No.
		79-3.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:06 - Real property repairs

Current through Register Vol. 51, page 10, July 15, 2024
Repair of items such as central air conditioning equipment, sprinkler
	 systems, and elevators are realty improvements and receipts from such repairs
	 are subject to the contractors' excise tax. Receipts from repairs of household
	 appliances such as refrigerators, dishwashers, and dryers are not subject to
	 the contractors' excise tax but are subject to the tax imposed by SDCL
	 10-45-4 and
	 10-45-5.2.
General Authority:
SDCL
		10-45-47.1,
		10-46A-19.
Law Implemented:
SDCL
		10-45-4,
		10-45-5.2,
		10-46A-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:08 - "Sweat equity."

Current through Register Vol. 51, page 10, July 15, 2024
Persons receiving consideration in exchange for labor under a "sweat
	 equity" contract are contractors making realty improvements. The value of the
	 consideration is subject to the contractors' excise tax unless the person
	 performing the "sweat equity" labor receives an exemption certificate from a
	 prime contractor.
General Authority:
SDCL
		10-46A-19.
Law Implemented:
SDCL
		10-46A-1,
		10-46A-2.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:10 - Contractors to furnish information on subcontractors

Current through Register Vol. 51, page 10, July 15, 2024
If requested by the department, a contractor shall furnish a list of
	 all subcontractors, the subcontractors' addresses, and amounts paid to each
	 subcontractor.
General Authority:
SDCL
		10-46A-19,
		10-46B-18.
Law Implemented:
SDCL
		10-46A-7.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:11 - Contractors and subcontractors to furnish information on water development projects

Current through Register Vol. 51, page 10, July 15, 2024
Contractors and subcontractors must report all taxes collected under
	 chapters 10-46 A and 10-46B for the construction of a water development project
	 included in the state water resources management system which cost $20,000,000
	 separately on the contractors excise tax form provided by the
	 department.
General Authority:
SDCL
		10-45-47.1,
		10-46A-7,
		10-46A-19,
		10-46B-6,
		10-46B-18.
Law Implemented:
SDCL
		10-46B-17.
Composition of state water plan, SDCL
		46A-1-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:12 - Tax return filing dates for contractors

Current through Register Vol. 51, page 10, July 15, 2024
Any other person who is the holder of a contractors' excise tax permit
	 or who is a contractor whose receipts are subject to contractors' excise tax in
	 this state shall file a return and make a remittance pursuant to SDCL
	 10-46A-1.8,
	 10-46B-1.6.
General Authority:
SDCL
		10-46A-19,
		10-46B-18,
		10-59-38(1).
Law Implemented:
SDCL
		10-46A-7,
		10-46A-1.8,
		10-46B-1.6,
		10-46B-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:13 - Contractors as consumers of construction supplies

Current through Register Vol. 51, page 10, July 15, 2024
All contractors or subcontractors, regardless of the kind of contract,
	 engaged in construction work, erecting buildings, building highways, or realty
	 improvements are the consumers of materials and supplies purchased by them for
	 use in their contract work. Suppliers who are licensed under the South Dakota
	 sales and use tax law must remit sales or use tax to the state on sales of
	 materials and supplies to contractors. Contracts referred to in this section
	 are those which do not constitute a sale of tangible personal property. Since
	 they are not sales of tangible personal property, the contractor may not
	 purchase for resale supplies and materials and must pay sales or use tax on the
	 purchases. If the contract is a mixed contract in which some tangible personal
	 property or any product transferred electronically is furnished, the contractor
	 is considered the consumer of all property.
General Authority:
SDCL
		10-46-35.1(3).
Law Implemented:
SDCL
		10-46-5.
Declaratory Rulings:
A contractor who installs a pipe
		organ in a church is subject to sales and use tax on the materials used in
		performance of the contract. Secretary of Revenue Declaratory Ruling No.
		78-1.
A company which removes forms from septic tanks, which are fabricated
		by another company, is performing services which become part of tangible
		personal property and is not performing under a realty improvement contract,
		and, as such, is subject to the sales tax and not to the contractors' excise
		tax. Secretary of Revenue Declaratory Ruling No.
		81-1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:14 - Furnishing of equipment

Current through Register Vol. 51, page 10, July 15, 2024
A contractor, by separate contract, who furnishes equipment which is
	 not essential to the realty improvement or structure and is not permanently
	 attached to the realty is considered as making sales of tangible personal
	 property. The sales of such equipment are subject to sales or use tax unless
	 they are sold to a tax exempt entity.
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 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:15 - Contracts with governmental agencies

Current through Register Vol. 51, page 10, July 15, 2024
Contractors who have contracts with the United States, the state of
	 South Dakota, and governmental subdivisions have the same sales or use tax
	 liability on their purchases and materials as contractors have with private
	 concerns. They are not entitled to any refund of any South Dakota sales or use
	 tax which they may have paid. If the contractor does not buy in the
	 contractor's own right but is purchasing agent for the government with title
	 passing directly from the seller to the government, the sales or purchases are
	 not subject to sales tax. However, the contractor or subcontractor is liable
	 for use tax if the materials are used or consumed in projects in this state. If
	 a governmental body or sales tax exempt entity furnishes construction materials
	 used by the contractor in a contract, the contractor has a use tax liability
	 even though title never rested in the contractor.
General Authority:
SDCL
		10-45-47.1,
		10-46-35.1.
Law Implemented:
SDCL
		10-45-10,
		10-46-5.
Declaratory Ruling:
The sales tax exemption from
		receipts of sales of tangible personal property to governmental agencies also
		applies to the gross receipts from sales of services to governmental entities.
		Secretary of Revenue Declaratory Ruling No.
		79-3.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:16 - Construction equipment

Current through Register Vol. 51, page 10, July 15, 2024
If equipment is purchased or brought into the state for use during
	 construction, the equipment is subject to the South Dakota sales or use tax. If
	 new equipment is purchased for construction use, the South Dakota sales tax
	 must be paid to a licensed vendor or the use tax paid to the department on the
	 cost. If used equipment is brought into the state, a use tax must be paid on
	 the fair market value when brought into the state unless sales or use tax has
	 been previously paid.
General Authority:
SDCL
		10-45-47.1(3),
		10-46-35.1(3).
Law Implemented:
SDCL
		10-45-2,
		10-46-2,
		10-46-3,
		10-46-4.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:17 - Gross receipts defined

Current through Register Vol. 51, page 10, July 15, 2024
Gross receipts received by a contractor include any amounts received
	 from interest charges, penalties, or liquidated damages. Interest, penalties,
	 or liquidated damages paid by the contractor may not be deducted from gross
	 receipts.
General Authority:
SDCL
		10-46A-19,
		10-46B-18.
Law Implemented:
SDCL
		10-46A-1,
		10-46A-4,
		10-46B-1,
		10-46B-4.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:19 - Bond

Current through Register Vol. 51, page 10, July 15, 2024
A cash bond endorsed in the name of the department or a bond issued by
	 a corporate surety company authorized to do business in South Dakota in an
	 amount sufficient to guarantee payment of contractors' excise tax for a
	 six-month period is required from a contractor engaged in business within the
	 state of South Dakota in the following circumstances:
(1) A contractor has been delinquent in
  either reporting or paying tax for two reporting periods in a twelve-month
  period within the last five years;
(2) A contractor is engaged in a type of
  business which, in the experience of the department, has had problems with tax
  delinquency; or
(3) A contractor
  does not have sufficient unencumbered assets in this state to ensure that a
  possible future delinquent tax liability is collected.
If a contractor has no prior history of excise tax payment, the amount
	 of the bond shall be based upon the contractor's estimate of gross receipts in
	 a six-month period. The contractor's estimate shall be approximately the same
	 as the receipts of similar businesses, and it may be rejected if the department
	 determines that the contractor's figure is not an accurate
	 estimate.
General Authority:
SDCL
		10-46A-19(1),
		10-46B-18(1).
Law Implemented:
SDCL
		10-46A-17,
		10-46B-15.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:20 - Application of contractors' excise tax to projects involving items used to store and dispense fuel

Current through Register Vol. 51, page 10, July 15, 2024
Any contractor installing, performing maintenance upon, or repairing
	 items used to store and dispense fuel are subject to contractors' excise
	 tax.
Any contractor installing items used to store and dispense fuel owe
	 contractors' excise tax on the gross receipts and use tax on the items
	 installed and other materials used in the project. However, items used by the
	 contractor upon which sales or use tax was paid are not subject to use
	 tax.
Any contractor performing maintenance upon or repairing items used to
	 store and dispense fuel owe contractors' excise tax on the gross receipts and
	 use tax on any material used to maintain or repair the items. However, items
	 used by the contractor upon which sales or use tax was paid are not subject to
	 use tax.
Typical components of a fuel storage and dispensing system
	 include:
(1) Fuel storage tank which
  may be located above or below ground;
(2) Fuel storage tank foundation which the
  fuel storage tank rests upon. The foundation may be located above or below
  ground;
(3) Fuel
  dispenser;
(4) Island which is the
  foundation upon which the fuel dispenser is placed;
(5) Submersible pump which moves the fuel
  from the tank to a dispenser;
(6)
  Pump housing which encloses the submersible pump;
(7) Piping which connects the fuel dispensers
  to the fuel storage tanks. Piping is also used to vent the fuel storage tank
  and to fill the fuel storage tanks;
(8) Spill container which collects fuel that
  overflows from the fill pipe. The spill container is usually underground,
  connected to the fill pipe;
(9)
  Wiring which brings electricity from a power source directly to the submersible
  pump, fuel dispensers, lights, monitors, and other electrical
  equipment;
(10) Electronic monitor
  which determines the amount of fuel in the tank. It may also detect leaks in
  the tank. The electronic monitor is usually mounted on or inside the fuel
  storage tank;
(11) Electronic
  monitor display unit which displays information collected by the electronic
  monitor. Typically the display unit is similar to a computer screen and is
  located in a building used to control the dispensing of the fuel;
(12) Canopy which is a shelter structure over
  the fuel dispensers; and
(13)
  Lights which are installed on or near the island, or on the canopy to
  illuminate the area.
General Authority:
SDCL
		10-46A-19(3).
Law Implemented:
SDCL
		10-46A-2,
		10-46A-2.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:20.01 - Installation of a fuel storage tank in a fuel storage and dispensing project

Current through Register Vol. 51, page 10, July 15, 2024
The person placing the tank upon or in the fuel storage tank foundation
	 owes contractors' excise tax on the gross receipts and use tax on the tank and
	 other items used in the project. However, any item used by the contractor upon
	 which sales or use tax was paid is not subject to use tax. Any contractor that
	 installs items that are connected to, installed in, or that become a part of
	 the storage tank owe contractors' excise tax on the gross receipts and use tax
	 on the other materials used in the project. However, any item used by the
	 contractor upon which sales or use tax was paid is not subject to use tax.
	 These contractors do not owe contractors' excise tax or use tax on the storage
	 tank itself.
General Authority:
SDCL
		10-46A-19(3).
Law Implemented:
SDCL
		10-46A-2,
		10-46A-2.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:20.02 - Installation of piping in a fuel storage and dispensing project

Current through Register Vol. 51, page 10, July 15, 2024
The person installing piping owes contractors' excise tax on the gross
	 receipts and use tax on the piping and other materials used in the project.
	 However, any item used by the contractor upon which sales or use tax was paid
	 is not subject to use tax. If a separate contractor digs a trench for
	 underground piping, that contractor owes contractors' excise tax on the gross
	 receipts and use tax on the item. However, any item used by the contractor upon
	 which sales or use tax was paid is not subject to use tax. The contractor
	 digging the trench does not owe contractors' excise tax on the
	 piping.
General Authority:
SDCL
		10-46A-19(3).
Law Implemented:
SDCL
		10-46A-2,
		10-46A-2.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:07 - Contractors' excise tax › Chapter 64:07:01 - Interpretive rules › Section 64:07:01:20.03 - Installation of a canopy in a fuel storage and dispensing project

Current through Register Vol. 51, page 10, July 15, 2024
The person installing the canopy owes contractors' excise tax on the
	 gross receipts and use tax on the canopy and other materials used in the
	 project. However, any item used by the contractor upon which sales or use tax
	 was paid is not subject to use tax. Contractors that install any item that is
	 connected to, or that become a part of the canopy owe contractors' excise tax
	 on the gross receipts and use tax on the other materials used in the project.
	 However, any item used by the contractor upon which sales or use tax was paid
	 is not subject to use tax. These contractors do not owe contractors' excise tax
	 or use tax on the canopy itself.
General Authority:
SDCL
		10-46A-19(3).
Law Implemented:
SDCL
		10-46A-2,
		10-46A-2.2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:09 - Use tax › Chapter 64:09:01 - Interpretive rules › Section 64:09:01:01 - Use tax law - Procedure

Current through Register Vol. 51, page 10, July 15, 2024
If property is purchased from a nonresident seller who is not licensed
	 to collect use tax, the buyer shall pay the tax directly to the department when
	 the property is brought into the state.
General Authority:
SDCL
		10-46-35.1(3).
Law Implemented:
SDCL
		10-46-2,
		10-46-4.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:09 - Use tax › Chapter 64:09:01 - Interpretive rules › Section 64:09:01:04 - Exemption of property brought in for personal use of nonresident

Current through Register Vol. 51, page 10, July 15, 2024
The exemption from the use tax set forth in SDCL
	 10-46-8 applies to personal
	 effects and household furniture. It does not apply to tangible personal
	 property or any product transferred electronically brought into the state by a
	 nonresident for use while engaged in the performance of a contract, or the
	 establishment of a business, within the state.
General Authority:
SDCL
		10-46-35.1(3).
Law Implemented:
SDCL
		10-46-8.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:09 - Use tax › Chapter 64:09:01 - Interpretive rules › Section 64:09:01:06 - Exemption of raw materials and parts for manufacture of products to be sold at retail

Current through Register Vol. 51, page 10, July 15, 2024
Tangible personal property, including containers which, by means of
	 fabrication, compounding, or manufacturing, become an integral or component
	 part of other tangible personal property intended to be sold ultimately at
	 retail and which is, at the time of the sale, subject to sales tax, is exempt
	 from use tax when it is used to hold property that is subject to sales tax. If
	 containers are used to hold property that is not subject to the sales tax or
	 used by a service establishment in performing a service of its business, the
	 containers are considered used or consumed by the operator of the business and
	 not by the consumer; and in such cases the tax applies.
General Authority:
SDCL
		10-46-35.1.
Law Implemented:
SDCL
		10-46-9.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:09 - Use tax › Chapter 64:09:01 - Interpretive rules › Section 64:09:01:09 - Property sold here used in interstate commerce

Current through Register Vol. 51, page 10, July 15, 2024
The fact that tangible personal property or any product transferred
	 electronically is purchased in interstate or foreign commerce, does not exempt
	 the storage, use, or other consumption of such property or product from use tax
	 in this state after the shipment of property in interstate commerce has ended.
	 After the property or product has come into the hands of the purchaser thereof
	 for use, storage, or other consumption in this state, the interstate commerce
	 has ceased and the property or product shall be taxed.
General Authority:
SDCL
		10-46-35.1(3).
Law Implemented:
SDCL
		10-46-2,
		10-46-2.2,
		10-46-7.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:09 - Use tax › Chapter 64:09:01 - Interpretive rules › Section 64:09:01:16 - Prime contractors - Liability for tax

Current through Register Vol. 51, page 10, July 15, 2024
General contractors are liable for use tax due on all items of tangible
	 personal property or any product transferred electronically used, stored, or
	 consumed in the performance of their contract including those portions of the
	 contract performed by subcontractors.
General Authority:
SDCL
		10-46-35.1(3).
Law Implemented:
SDCL
		10-46-5.
Declaratory Ruling:
A contractor who installs a pipe
		organ in a church is subject to sales and use tax on the materials used in
		performance of the contract. Secretary of Revenue Declaratory Ruling No.
		78-1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:09 - Use tax › Chapter 64:09:01 - Interpretive rules › Section 64:09:01:19 - Boats

Current through Register Vol. 51, page 10, July 15, 2024
A boat brought into this state by the manufacturer of the boat is not
	 subject to use tax so long as the boat is solely for promotional or
	 demonstrational purposes, title to the boat remains in the name of the
	 manufacturer, and the promotional or demonstrational use of the boat does not
	 extend beyond six months from the time the boat enters the
	 state.
General Authority:
SDCL
		10-46-35.1.
Law Implemented:
SDCL
		10-46-2,
		10-46-4.
Examples:
(1) A boat manufacturer delivers a boat to a fishing guide in South
		Dakota to be used by the guide without charge to promote the manufacturer's
		product. The guide uses the boat in the guide's business, and, as agreed upon
		with the manufacturer, extols the boat's virtues to customers. The boat is not
		used solely for promotional or demonstrational purposes because the guide also
		uses it to transport clients for a fee. Therefore, the use of the boat is
		subject to use tax.
(2) A boat manufacturer sponsors a television series on walleye
		fishing on Lake Oahe. The manufacturer brings in a number of boats which are to
		be used without charge to those participating in the taping of the series. The
		boats are used solely to promote the manufacturer's product because they are an
		implement necessary for the production of the series. The series would not take
		place without sponsors, and the sponsors would not participate unless their
		products were showcased. The use is not subject to use
		tax.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:09 - Use tax › Chapter 64:09:01 - Interpretive rules › Section 64:09:01:20 - Determination of age and value of tangible personal property

Current through Register Vol. 51, page 10, July 15, 2024
For the purposes of the exemption in SDCL
	 10-46-3, tangible personal
	 property or any product transferred electronically must be more than seven
	 years old as determined by its date of manufacture, if documented, or by the
	 date of the purchase by the person bringing the property into this state. In
	 the absence of independent documentary proof of the value of the tangible
	 personal property or any product transferred electronically at the time it is
	 brought into South Dakota, the value of the property is presumed to be the
	 purchase price reduced by ten percent for each year of use of the property by
	 the person bringing the property into this state. Statements, opinions, or
	 depreciation schedules of the owner of the property are not independent
	 documentary proof of the value of the property.
General Authority:
SDCL
		10-46-35.1.
Law Implemented:
SDCL
		10-46-3.
Example:
ABC Corporation, an Iowa manufacturer, purchased a conveyor on July
		1, 1988, for $10,000. The conveyor was used in its Sioux City plant until
		January 1, 1991, at which time it was transported to ABC's new facility in
		South Dakota. There are no industry publications or used equipment digests
		which indicate the current value of the conveyor. The value of the conveyor for
		use tax purposes is $7,500 ($10,000 reduced by 25
		percent).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:09 - Use tax › Chapter 64:09:01 - Interpretive rules › Section 64:09:01:28 - Tax credit disallowed

Current through Register Vol. 51, page 10, July 15, 2024
The amount of use tax owed to this state by a taxpayer may not be
	 reduced for sales or use taxes paid to another state pursuant to SDCL
	 10-46-6.1 and
	 10-46-34.1, if the sales or use
	 tax paid to the other state was refunded to the taxpayer.
General Authority:
SDCL
		10-46-35.1(3).
Law Implemented:
SDCL
		10-46-6.1,
		10-46-34.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:10 - Amusement devices › Chapter 64:10:01 › Section 64:10:01:01

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-58-13.
Law Implemented:
SDCL
		10-1-1,
		10-58-1,
		10-58-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:10 - Amusement devices › Chapter 64:10:01 › Section 64:10:01:02

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		10-58-6,
		10-58-13.
Law Implemented:
SDCL
		10-58-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:10 - Amusement devices › Chapter 64:10:02 - Record keeping requirements › Section 64:10:02:01 - Record keeping requirements for mechanical or electronic amusement devices

Current through Register Vol. 51, page 10, July 15, 2024
Distributors and owners or operators of mechanical or electronic
	 amusement devices, as defined in SDCL
	 10-58-1.1, shall keep at each
	 licensed place of business complete and accurate records for that place of
	 business. The records required include invoices of mechanical or electronic
	 amusement devices held, purchased, leased, manufactured, brought in or caused
	 to be brought in from outside of South Dakota, or shipped or transported to
	 operators in South Dakota and of all sales of mechanical or electronic
	 amusement devices made.
Records of names, addresses, and sales tax license numbers of operators
	 to whom mechanical or electronic amusement devices are sold or leased shall be
	 maintained.
Operators with access to or control of mechanical or electronic
	 amusement devices shall maintain records for each game including gross
	 receipts, credits or refunds, and profits, as well as the meter readings of
	 each mechanical or electronic amusement device based on a nonresettable
	 internal meter.
General Authority:
SDCL
		10-58-13.
Law Implemented:
SDCL
		10-58-4.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:12 › Chapter 64:12:01 › Section 64:12:01:01

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		22-25-49.
Law Implemented:
SDCL
		22-25-28,
		22-25-29,
		22-25-48.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:13 - Ancillary fee collections › Chapter 64:13:01 - Fee collections on behalf of the Department of Environment and Natural Resources › Section 64:13:01:01 - Wastewater fee forms - Publicly and privately owned treatment works - Annual report required

Current through Register Vol. 51, page 10, July 15, 2024
A facility required to pay fees pursuant to SDCL
	 34A-2-117 shall file an annual
	 report on the forms which include the following:
(1) The name and address of the treatment
  works;
(2) The name of the person
  to be contacted in regard to the report;
(3) The type of system operated by the
  filer;
(4) The computation of the
  fee due under SDCL 34A-1-117; and
(5) Any other information which allows the
  department to determine whether the fee is properly computed and reported.
Additionally, publicly owned treatment works, including municipalities,
	 housing subdivisions, trailer parks, and sanitary districts owned by the state
	 or a political subdivision of the state, or Ellsworth Air Force Base shall
	 report their population served. Privately owned treatment works, including
	 housing subdivisions and trailer parks which treat primarily domestic household
	 wastewater shall report their population served.
General Authority:
SDCL
		34A-2-122.
Law Implemented:
SDCL
		34A-2-117,
		34A-2-118,
		34A-2-119,
		34A-2-120,
		34A-2-122.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:13 - Ancillary fee collections › Chapter 64:13:01 - Fee collections on behalf of the Department of Environment and Natural Resources › Section 64:13:01:02 - Hazardous substances - Annual report required

Current through Register Vol. 51, page 10, July 15, 2024
A person or entity required to report hazardous substances and remit
	 the fee imposed by SDCL
	 34-12-21 shall file the report on
	 the forms which include the following:
(1) The name and address of the person or
  entity making the report;
(2) The
  signature of a principal of the filer;
(3) The status of the filer under SARA Title
  III;
(4) The number of chemicals or
  mixtures and, in the case of filers reporting release information pursuant to
  section 313 of SARA Title III, quantity of hazardous substances handled or
  released;
(5) The computation of
  the fee remitted;
(6) The period
  covered by the report; and
(7) Any
  other information that permits the department to determine whether the fee is
  properly computed and reported.
General Authority:
SDCL 34A-12-24.
Law Implemented:
SDCL 34A-12-21,
		34A-12-24.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:13 - Ancillary fee collections › Chapter 64:13:01 - Fee collections on behalf of the Department of Environment and Natural Resources › Section 64:13:01:03 - Public water systems - Annual report required

Current through Register Vol. 51, page 10, July 15, 2024
A public water system required to report and pay fees pursuant to SDCL
	 34A-3A-23 shall file a report on
	 forms which include the following:
(1)
  The name and address of the public water system;
(2) The name of the person to be contacted in
  regard to the report;
(3) The type
  of system operated;
(4) The
  computation of the fee due under SDCL
  34A-3A-23; and
(5) Any other information that permits the
  department to determine whether the fee is properly computed and reported.
Additionally, community water systems shall report their population
	 served.
General Authority:
SDCL
		34A-3A-23.
Law Implemented:
SDCL
		34A-3A-20,
		34A-3A-23.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:13 - Ancillary fee collections › Chapter 64:13:01 - Fee collections on behalf of the Department of Environment and Natural Resources › Section 64:13:01:04 - Solid waste facilities - Monthly report required

Current through Register Vol. 51, page 10, July 15, 2024
A municipal solid waste facility required to report pursuant to SDCL
	 34A-6-81 shall file a monthly
	 report on forms which include the following:
(1) The name and address of the
  facility;
(2) The person to be
  contacted in regard to the report;
(3) The signature of the principal of the
  facility;
(4) The population served
  by the facility;
(5) Either the
  actual weight of the material disposed of at the facility, or if actual weight
  is not available, the number of cubic yards of nonhousehold solid
  waste;
(6) A computation of the fee
  due under SDCL
  34A-6-81; and
(7) Any other information that permits the
  department to determine whether the fee is properly computed and
  reported.
General Authority:
SDCL
		34A-6-82.
Law Implemented:
SDCL
		34A-6-81,
		34A-6-82.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:13 - Ancillary fee collections › Chapter 64:13:01 - Fee collections on behalf of the Department of Environment and Natural Resources › Section 64:13:01:05 - Air pollution sources - Annual report required

Current through Register Vol. 51, page 10, July 15, 2024
An air pollution source required to pay the fee provided for under SDCL
	 34A-1-58 shall file a report on
	 forms which include the following:
(1)
  The name and address of the air pollution source;
(2) The name of the person to be contacted in
  regard to the report;
(3) The type
  of source operated by the filer;
(4) The signature of the principal of the
  filer;
(5) The computation of the
  fee due under SDCL
  34A-1-58; and
(6) Any other information that permits the
  department to determine whether the fee is properly computed and
  reported.
General Authority:
SDCL
		34A-1-60.
Law Implemented:
SDCL
		34A-1-58,
		34A-1-60.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:16 - Boat registration › Chapter 64:16:01 - Boat identification numbers › Section 64:16:01:01 - Boat identification numbers - Display

Current through Register Vol. 51, page 10, July 15, 2024
The boat identification number assigned pursuant to SDCL
	 32-3A-5 comprises the letters "SD"
	 followed by a group of three numbers followed by two letters. The owner must
	 permanently and securely display the numbers on each side of the forward part
	 of the motorboat so that the numbers are clearly visible and readable at a
	 distance of 100 feet on a clear day without the aid of a magnifying device when
	 the motorboat is in the water. The numbers displayed must be a plain block
	 design.
The numbers must be a color that contrasts with the color of the vessel
	 and be placed to read from left to right. A space equal to one letter or number
	 must be left between the letters "SD" and the group of four numbers that
	 follows. Another space equal to one letter or number must be left between the
	 group of four numbers and the final group of two letters. Annual number
	 validation decals must be displayed adjacent to the numbers on motorized
	 vessels or on each side of the forward part of the vessel on nonmotorized
	 vessels and must be readily visible. No numbers or letters other than the
	 assigned identification numbers may appear on the forward part of the
	 vessel.
General Authority:
SDCL
		32-3A-5.
Law Implemented:
SDCL
		32-3A-5.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:17 - Mobile/manufactured home registration › Chapter 64:17:01 - Mobile/manufactured home registration › Section 64:17:01:01 - Form required for notice of intent to sell abandoned mobile/manufactured home

Current through Register Vol. 51, page 10, July 15, 2024
The form for the written notice of abandoned mobile/manufactured home
	 required by SDCL
	 21-54-15 is MV-3015. Form MV-3015
	 is published in Appendix A at the end of this chapter.
General Authority:
SDCL
		21-54-15.
Law Implemented:
SDCL
		21-54-15.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:17 - Mobile/manufactured home registration › Chapter 64:17:01 - Mobile/manufactured home registration › Section 64:17:01:02 - Form required for notice to county treasurer of abandoned mobile/manufactured home

Current through Register Vol. 51, page 10, July 15, 2024
The form for the written notice to the county treasurer of an abandoned
	 mobile/manufactured home required by SDCL
	 21-54-16 is MV-3013. Form MV-3013
	 if published in Appendix A at the end of this chapter.
General Authority:
SDCL
		21-54-16.
Law Implemented:
SDCL
		21-54-16.
The amended version of this section by 50 SDR 157, effective 7/1/2024 is not yet available.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:17 - Mobile/manufactured home registration › Chapter 64:17:01 - Mobile/manufactured home registration › Section 64:17:01:03 - Application for title of abandoned mobile/manufactured home

Current through Register Vol. 51, page 10, July 15, 2024
The form to apply for title of an abandoned mobile/manufactured home
	 required by SDCL
	 21-54-17 is MV-608. Form MV-608 is
	 published in Appendix A at the end of this chapter.
General Authority:
SDCL
		21-54-17.
Law Implemented:
SDCL
		21-54-17.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:17 - Mobile/manufactured home registration › Chapter 64:17:01 - Mobile/manufactured home registration › Section 64:17:01:04 - Affidavit for purpose of movement of an abandoned mobile/manufactured home

Current through Register Vol. 51, page 10, July 15, 2024
The form for the affidavit for the purpose of moving an abandoned
	 mobile/manufactured home required by SDCL
	 21-54-18 and SDCL
	 21-54-19 is MV-3014. Form MV-3014
	 is published in Appendix A at the end of this chapter.
General Authority:
SDCL
		21-54-18.
Law Implemented:
SDCL
		21-54-18,
		21-54-19.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:17 - Mobile/manufactured home registration › Chapter 64:17:01 - Mobile/manufactured home registration › Appendix A - Abandoned Mobile/Manufactured Home Forms

Current through Register Vol. 51, page 10, July 15, 2024
Click To
	 View Image
Click To
	 View Image
Click To
	 View Image
Click To
	 View Image
Click To
	 View Image
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:21 - Fuel taxes › Chapter 64:21:01 - Fuel taxes › Section 64:21:01:01 - Assignment of right to receive refund claim for credit card sales of fuel made to the federal government

Current through Register Vol. 51, page 10, July 15, 2024
A licensed marketer may assign its right to receive a refund claim
	 authorized by SDCL
	 10-47B-124 to a supplier licensed
	 and engaged in business as stated in SDCL
	 10-47B-3(40) for
	 credit card sales of fuel made to the federal government if the following
	 conditions are met:
(1) The supplier
  shall be assigned the right to receive the credit by entering into a written
  agreement with each licensed marketer location from which the fuel is sold. For
  the assignment to be valid, its form and language must meet with the
  department's approval. The supplier shall file a copy of each signed agreement
  with the department;
(2) The
  supplier shall obtain a separate marketer license for claiming credit card
  transactions. This marketer license may only be used for claiming credit card
  transactions;
(3) The supplier
  shall maintain records substantiating the refund claims and make the records
  available to the department upon request. The records must verify the date of
  sale, name and address of purchaser, product type, and the name, address, and
  license number of the marketer that made the sale. The records must also verify
  in some manner that the credit card purchases were paid for with government
  funds;
(4) The refund claims must
  be filed with the department with 90 days of the date of the fuel sale;
  and
(5) The marketer may not claim
  refunds for government credit card transactions after an assignment agreement
  with a supplier is signed.
The department must be notified in writing ten days before cancellation
	 of any agreement between a supplier and marketer. The notice of cancellation
	 must identify the agreement that is being canceled, the parties involved, and
	 the effective date of cancellation.
If any of the above stated conditions are not met, the department shall
	 deny the refund.
General Authority:
SDCL
		10-47B-2.
Law Implemented:
SDCL
		10-47B-124.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:26 - Banks and financial institutions › Chapter 64:26:01 - Definitions › Section 64:26:01:01 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in this article mean:
(1) "Department," the Department of Revenue
  and Regulation;
(2) "Secretary,"
  the secretary of revenue and regulation;
(3) "Principal place of business," the place
  from which the taxpayer manages the main part of its business operations,
  transacts its principal affairs, or conducts its greatest volume of business
  operations;
(4) "Net federal income
  tax," that federal income tax in excess of any federal income tax refund
  received during the tax year for which the deduction is claimed;
(5) "Non-arm's length transaction," a
  transaction between two or more related corporations consumated at a
  consideration which is more or less than the amount that would have been
  charged in an independent transaction between unrelated corporations under
  similar circumstances.
General Authority:
SDCL
		10-43-42.1.
Law Implemented:
SDCL
		10-43-1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:26 - Banks and financial institutions › Chapter 64:26:02 - Administration of program › Section 64:26:02:04 - Federal income tax return to be submitted with state return

Current through Register Vol. 51, page 10, July 15, 2024
In addition to the South Dakota return, all financial institutions
	 shall submit to the department a copy of the federal income tax return and
	 schedules filed with the Internal Revenue Service for the tax
	 year.
General Authority:
SDCL
		10-43-42.1.
Law Implemented:
SDCL
		10-1-33,
		10-43-10.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:26 - Banks and financial institutions › Chapter 64:26:02 - Administration of program › Section 64:26:02:05 - Supplementary return required upon subsequent increase in income - Exception if increase results from departmental adjustment

Current through Register Vol. 51, page 10, July 15, 2024
When the taxpayer has filed a return with the department for the tax
	 year and a subsequent increase occurs in the taxpayer's net income or taxable
	 income for that tax year, whether because of audit and adjustment by the United
	 States or otherwise, the taxpayer shall file a supplementary return with the
	 department for the tax year in which the income was earned. The return must be
	 filed within 60 days after the final determination of the increase in income. A
	 supplementary return need not be filed if the increase in the taxpayer's income
	 is the result of an adjustment in the original return by the
	 department.
General Authority:
SDCL
		10-43-42.1.
Law Implemented:
SDCL
		10-1-33,
		10-43-10.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:26 - Banks and financial institutions › Chapter 64:26:02 - Administration of program › Section 64:26:02:06 - Supplementary return permitted upon subsequent decrease in income - Exception if decrease results from departmental adjustment

Current through Register Vol. 51, page 10, July 15, 2024
When the taxpayer has filed a return with the department for the tax
	 year and a subsequent decrease occurs in the taxpayer's net income or taxable
	 income for that tax year, whether because of audit and adjustment by the United
	 States or otherwise, the taxpayer may file a supplementary return with the
	 department for the tax year in which the decrease occurred. A supplementary
	 return need not be filed if the decrease is the result of an adjustment in the
	 original return by the department.
General Authority:
SDCL
		10-43-42.1.
Law Implemented:
SDCL
		10-1-33,
		10-43-10.1,
		10-43-55,
		10-59-19.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:26 - Banks and financial institutions › Chapter 64:26:02 - Administration of program › Section 64:26:02:07 - Consolidated returns

Current through Register Vol. 51, page 10, July 15, 2024
The secretary shall demand a consolidated return when it is established
	 that a taxpayer has engaged in non-arm's length transactions which cause a
	 material distortion in net income.
General Authority:
SDCL
		10-43-42.1.
Law Implemented:
SDCL
		10-43-36.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:26 - Banks and financial institutions › Chapter 64:26:02 - Administration of program › Section 64:26:02:11 - Certain corporations not in the business of making loans

Current through Register Vol. 51, page 10, July 15, 2024
A corporation which makes loans to other members of the controlled
	 group and not to unrelated third parties is not considered to be in the
	 business of making installment repayment and open-end loans as described in
	 SDCL chapter 10-43. For purposes of this rule, the term "controlled group"
	 includes any group as defined by SDCL
	 10-45-20.3 or any group consisting
	 of the corporation and a subsidiary in which the corporation has a 50 percent
	 or greater ownership interest.
This section applies only if the primary business of the controlled
	 group is the production and sale of tangible personal property and the loans
	 are made for the purpose of fiscal control and performance measurement in lieu
	 of capital contributions and not for commercial lending
	 purposes.
General Authority:
SDCL
		10-43-42.1.
Law Implemented:
SDCL
		10-43-1(4).