South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:34 - Credit for tax previously paid

The amount of use tax imposed on tangible personal property, any product transferred electronically, or service shall be reduced by the amount of sales or use tax previously paid by the taxpayer on the property or service because of liability to another state or its political subdivision.

The amount of excise tax imposed on farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes shall be reduced by the amount of sales, use, or gross receipts tax previously paid by the taxpayer on the machinery and equipment because of liability to another state or its political subdivision.

Credit will not be granted for taxes paid on tangible personal property, any product transferred electronically, or service in another state or its political subdivision if that state does not grant a credit for taxes paid on similar tangible personal property, any product transferred electronically, or service in this state. Credit may not be granted when property purchased in another state is shipped by a common carrier or delivered by the seller because there is no sales or use tax liability in that state.

General Authority: SDCL 10-46-35.1(3), 10-46E-11(3).

Law Implemented: SDCL 10-46-6.1, 10-46E-8, 10-46E-13.