South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:40 - Preparation of return
Universal Citation: SD Admin Rules 64:06:01:40
Current through Register Vol. 50, page 114, March 25, 2024
The tax return is a combination sales and use tax report. Sales are reported under gross receipts, and withdrawals from stock or purchases for own use or contract use are reported at cost as a use tax item. Deductible receipts are listed on the tax return; and if other deductions are claimed, the deductions may be listed provided an explanation is attached.
General Authority: SDCL 10-45-47.1(2), 10-45D-13(2), 10-46-35.1, 10-46E-11(2), 10-52A-7(2).
Law Implemented: SDCL 10-45-27.3, 10-45D-10.2, 10-46-39, 10-46E-8, 10-52A-4.2.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
