South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
- Section 64:06:01:00 - Definitions
- Section 64:06:01:01 - Armed services personnel and veterans
- Section 64:06:01:01.01 - Sales to or by the United States army and its instrumentalities upon military reservations
- Section 64:06:01:01.02 - Sales to governmental agencies
- Section 64:06:01:01.03 - Sales by United States government
- Section 64:06:01:01.04 - Public and municipal corporations
- Section 64:06:01:02 - Bond
- Section 64:06:01:03 - Bad debt deduction.Repealed
- Section 64:06:01:03.01 - Bad checks
- Section 64:06:01:03.02 - Collection of a previously deducted bad debt or bad check
- Section 64:06:01:04 - Bottle deposits.Repealed
- Section 64:06:01:05 - Change in ownership
- Section 64:06:01:06 - Casual or occasional sales
- Section 64:06:01:07 - Issuance and use of permits restricted
- Section 64:06:01:07.01 - Application for tax permit
- Section 64:06:01:07.02 - Requirements for statewide tax permit
- Section 64:06:01:07.03 - Application for tax permit - Streamline registration
- Section 64:06:01:08 - Exemption certificates
- Section 64:06:01:08.01 - Exemption certificates - Forms accepted
- Section 64:06:01:08.02 - Services as components of other services
- Section 64:06:01:08.03 - Sale of service for resale
- Section 64:06:01:08.04 - Services performed on property held for sale
- Section 64:06:01:09 - Conditional sales contracts - Assigned and repossessed merchandise
- Section 64:06:01:09.01 - Sale and leaseback contracts
- Section 64:06:01:10 - Consignment sales
- Section 64:06:01:11 - Credit transactions.Repealed
- Section 64:06:01:12 - Defective merchandise
- Section 64:06:01:13 - Religious educational institutions
- Section 64:06:01:14 - Exchange of reconditioned parts.Repealed
- Section 64:06:01:15 - Exemption certificates
- Section 64:06:01:16 - Failure to file and report.Repealed
- Section 64:06:01:17 - Federal corporations, sales to
- Section 64:06:01:18 - Federal manufacturer's excise taxes.Repealed
- Section 64:06:01:19 - Fire and ambulance departments
- Section 64:06:01:20 - Forms
- Section 64:06:01:21 - Certain organizations not exempt from sales or use tax
- Section 64:06:01:22 - Indian reservations.Repealed
- Section 64:06:01:23 - Intrastate sales - Sale and delivery in South Dakota
- Section 64:06:01:24 - Interstate sales - Originating in South Dakota
- Section 64:06:01:25 - Interstate sales - Originating in other states
- Section 64:06:01:26 to 64:06:01:28 - Repealed
- Section 64:06:01:29 - Municipal tax - Administration and reporting
- Section 64:06:01:29.01 to 64:06:01:29.03 - Repealed
- Section 64:06:01:30 - Municipal tax - No special permit required
- Section 64:06:01:31 - Municipal tax - Credit for tax previously paid
- Section 64:06:01:32 - Municipal sales tax - Sales of service.Repealed
- Section 64:06:01:33 - Permit for each place of business in state
- Section 64:06:01:33.01 - Reporting requirements for business operating on temporary basis.Repealed
- Section 64:06:01:34 - Credit for tax previously paid
- Section 64:06:01:35 - Required records for sales, rentals, and leases
- Section 64:06:01:35.01 and 64:06:01:35.02 - Records prepared by automated data processing systems.Repealed
- Section 64:06:01:35.03 - Records to be preserved for three years - Penalty for failure to maintain records
- Section 64:06:01:35.04 - Sample periods for audits
- Section 64:06:01:35.05 - Use of other records to verify audits
- Section 64:06:01:36 - Records - Preserved.Repealed
- Section 64:06:01:37 - Refunds to consumers
- Section 64:06:01:38 - Relief agencies
- Section 64:06:01:39 - Return of tax reports and telecommunications access fees
- Section 64:06:01:39.01 - Rate schedules
- Section 64:06:01:39.02 - Monthly filing
- Section 64:06:01:39.03 - Return and remittance - Streamline volunteer registrations
- Section 64:06:01:40 - Preparation of return
- Section 64:06:01:41 - Returned merchandise
- Section 64:06:01:42 - Representing out of state dealers - Extra permits
- Section 64:06:01:43 - Sales by loan or finance companies
- Section 64:06:01:44 - Sale of business permit not transferable
- Section 64:06:01:45 and 64:06:01:46 - Sales tax reports required to be filed on other than a quarterly basis.Repealed
- Section 64:06:01:47 and 64:06:01:48 - Transferred
- Section 64:06:01:49 - Student sororities and fraternities
- Section 64:06:01:50 - Tax on gross receipts
- Section 64:06:01:51 - Trade-ins. Repealed
- Section 64:06:01:52 - Transferred
- Section 64:06:01:53 - Reserved
- Section 64:06:01:54 - Temporary tax permits
- Section 64:06:01:55 - Temporary tax permit - Application
- Section 64:06:01:56 - Bond - Cancellation
- Section 64:06:01:57 - Transferred
- Section 64:06:01:58 - Reimbursement for expenditures
- Section 64:06:01:59 - Newspaper sales
- Section 64:06:01:60 - Gross receipts tax on visitor-related businesses - No special permit required
- Section 64:06:01:61 - Application of sourcing rules
- Section 64:06:01:62 - Definition of terms used in sourcing rules
- Section 64:06:01:63 - General sourcing rules
- Section 64:06:01:63.01 - Sourcing rules for attorney services
- Section 64:06:01:64 - Sourcing rules for lease or rental of tangible personal property not included in Section 64:06:01:65 or 64:06:01:66
- Section 64:06:01:65 - Sourcing rules for motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment
- Section 64:06:01:66 - Sourcing rules for transportation equipment - Definition of transportation equipment
- Section 64:06:01:67 - Sourcing rules for services and digital products concurrently used in multiple states. Repealed
- Section 64:06:01:68 - Sourcing rules for direct mailing
- Section 64:06:01:68.01 - Definition of terms used in direct mail sourcing rule
- Section 64:06:01:69 - Direct mail. Repealed
- Section 64:06:01:70 - Delivery charges
- Section 64:06:01:71 - Sourcing rules for computer maintenance contracts
- Section 64:06:01:72 - Sourcing software term license and subscriptions
- Section 64:06:01:73 - Definition of terms
- Section 64:06:01:74 - Sourcing rules of personal care services
Current through Register Vol. 50, page 114, March 25, 2024
Declaratory Rulings: A contested case hearing is not required prior to the revocation and cancellation of a sales tax exemption, but an aggrieved party may petition the agency for a declaratory ruling on the merits of whether the revocation and cancellation was proper. Secretary of Revenue Declaratory Ruling No. 80-3.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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