South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:24 - Interstate sales - Originating in South Dakota
Current through Register Vol. 51, page 43, September 23, 2024
Tax does not extend to gross receipts from sales in which the seller is obligated under the terms of the agreement to make physical delivery of the goods sold, from a point in the state to a point outside the state, not to be returned to a point within the state. Written evidence of the contract of sale must be retained by the retailer to prove physical delivery was made outside South Dakota. Tax does not apply to receipts from a sale if the seller, by carrier or mail, delivers goods sold from a point in this state to a point outside the state on order of the buyer not to be returned to South Dakota. The most acceptable proof delivery was made outside the state will be:
(1) A bill of lading or weight bill made out to the seller's order and calling for delivery;
(2) An insurance receipt or registry issued by the United States postal department, or a post office department receipt; or
(3) A receipt of delivery signed by the seller's delivery agent showing the signature and address of the person outside this state who received the goods delivered. It is immaterial whether the goods are sold f.o.b. origin or f.o.b. destination.
General Authority: SDCL 10-45-47.1(3).
Law Implemented: SDCL 10-45-9.
