South Dakota Administrative Rules
64:06 - SALES TAX
Chapter 64:06:02 - Services -- Interpretive rules.
- 64:06:02:01 - Repealed
- 64:06:02:02 - Repealed
- 64:06:02:03 - Advertising
- 64:06:02:03.01 - Advertising payments
- 64:06:02:03.02 - Advertising cooperatives
- 64:06:02:04 - Repealed
- 64:06:02:05 - Repealed
- 64:06:02:06 - Repealed
- 64:06:02:06.01 - Repealed
- 64:06:02:06.02 - Consignment sales are retail sales
- 64:06:02:06.03 - Auctioneer sales not casual or occasional sales
- 64:06:02:07 - Barber and beauty shops
- 64:06:02:07.01 - Independent contractors
- 64:06:02:08 - Blacksmiths and welders
- 64:06:02:09 - Repealed
- 64:06:02:10 - Campgrounds or trailer parks
- 64:06:02:11 - Concessions at carnivals, circuses, and show troupes
- 64:06:02:12 - Repealed
- 64:06:02:13 - Repealed
- 64:06:02:14 - Repealed
- 64:06:02:15 - Car washing
- 64:06:02:16 - Cleaners, dryers, and laundries
- 64:06:02:17 - Repealed
- 64:06:02:18 - Coin operated laundries -- Consumers
- 64:06:02:19 - Repealed
- 64:06:02:20 - Communication service -- Exempt charges
- 64:06:02:20.01 - Sale of telephone directories
- 64:06:02:21 - Communication service -- Billing and collection
- 64:06:02:21.01 - Repealed
- 64:06:02:21.02 - Repealed
- 64:06:02:22 - Communication service -- Radio stations
- 64:06:02:22.01 - Satellite systems
- 64:06:02:23 - Transferred
- 64:06:02:24 - Transferred
- 64:06:02:25 - Transferred
- 64:06:02:26 - Transferred
- 64:06:02:26.01 - Repealed
- 64:06:02:26.02 - Transferred
- 64:06:02:27 - Repealed
- 64:06:02:28 - Dentists and dental laboratories
- 64:06:02:29 - Repealed
- 64:06:02:30 - Repealed
- 64:06:02:31 - Exterminators -- Taxable services -- Consumers
- 64:06:02:32 - Florists and nursery operators
- 64:06:02:32.01 - Seeding and sodding
- 64:06:02:33 - Repealed
- 64:06:02:34 - Freight, delivery, and other transportation charges
- 64:06:02:34.01 - Repealed
- 64:06:02:34.02 - Repealed
- 64:06:02:34.03 - Chartered flights
- 64:06:02:34.04 - Repealed
- 64:06:02:34.05 - Repealed
- 64:06:02:34.06 - Transportation company defined
- 64:06:02:34.07 - Transportation service defined
- 64:06:02:34.08 - Repealed
- 64:06:02:34.09 - Repealed
- 64:06:02:34.10 - Resale of solid waste tipping fees
- 64:06:02:35 - Repealed
- 64:06:02:36 - Repealed
- 64:06:02:37 - Repealed
- 64:06:02:38 - Garage and service stations
- 64:06:02:38.01 - Tax on towing services
- 64:06:02:39 - Garage and service stations -- Resale
- 64:06:02:40 - Janitorial supplies and services
- 64:06:02:41 - Jewelers and watch repair
- 64:06:02:42 - Linen and towel supply
- 64:06:02:43 - Machine work
- 64:06:02:44 - Mattress rebuilding
- 64:06:02:45 - Oculists and ophthalmologists
- 64:06:02:46 - Repealed
- 64:06:02:47 - Repealed
- 64:06:02:48 - Repealed
- 64:06:02:49 - Repealed
- 64:06:02:50 - Pawnbrokers
- 64:06:02:51 - Pet grooming
- 64:06:02:52 - Photographers, photo developers, and finishers
- 64:06:02:53 - Practitioners in healing arts
- 64:06:02:54 - Repealed
- 64:06:02:55 - Repealed
- 64:06:02:56 - Repealed
- 64:06:02:57 - Printers, engravers, multigraphers, and mimeographers
- 64:06:02:58 - Repair services
- 64:06:02:59 - Retirement and nursing homes
- 64:06:02:60 - Shoe repairers
- 64:06:02:61 - Repealed
- 64:06:02:62 - Repealed
- 64:06:02:63 - Tire treading
- 64:06:02:64 - Upholsterers
- 64:06:02:65 - Sales to veterinarians
- 64:06:02:66 - Repealed
- 64:06:02:67 - Repealed
- 64:06:02:68 - Repealed
- 64:06:02:69 - Repealed
- 64:06:02:70 - Amusement devices -- Mechanical
- 64:06:02:71 - Repealed
- 64:06:02:72 - Hospitals -- Taxable charges and subsistence
- 64:06:02:73 - Hospitals -- Nontaxable charges
- 64:06:02:74 - Hospitals -- License required -- Purchases for members or employees taxable
- 64:06:02:75 - Lodging establishments
- 64:06:02:76 - Specialty cleaners
- 64:06:02:77 - Reserved
- 64:06:02:78 - Computer services -- Software
- 64:06:02:79 - Computer services -- Software -- Prewritten programs
- 64:06:02:80 - Computer services -- Computer programming
- 64:06:02:81 - Repealed
- 64:06:02:81.01 - Taxability of nonresident attorney services used in South Dakota
- 64:06:02:82 - Accessories, equipment, and repair or replacement parts on motor vehicles
- 64:06:02:83 - Rental facilities
- 64:06:02:84 - Hunting and fishing rights
- 64:06:02:85 - Real estate brokers
- 64:06:02:86 - Marina defined
- 64:06:02:87 - Taxation of persons providing medical expert testimony or consulting services
- 64:06:02:88 - Travel agency reservation services
- 64:06:02:89 - Professional employer organization -- Definition of co-employment relationship
- 64:06:02:89.01 - Application for a professional employer organization permit
- 64:06:02:90 - Definition of terms
- 64:06:02:91 - Default sourcing rule for telecommunications services
- 64:06:02:92 - Rules for sourcing specific telecommunications services
- 64:06:02:93 - Exemption of continuing education programs
- 64:06:02:94 - Repairs to rental inventory
- 64:06:02:95 - Repealed
- 64:06:02:96 - Repealed
- 64:06:02:97 - Repealed
- 64:06:02:98 - Application of municipal gross receipts tax to fitness clubs
- 64:06:02:99 - Application of tourism tax to fitness clubs
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