South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:61 - Application of sourcing rules

Universal Citation: SD Admin Rules 64:06:01:61

Current through Register Vol. 51, page 43, September 23, 2024

The sourcing rules in §§ 64:06:01:62 to 64:06:01:68, inclusive, apply regardless of the characterization of a product as tangible personal property, a product transferred electronically, or a service. The sourcing rules in §§ 64:06:01:62 to 64:06:01:68, inclusive, are used to determine a seller's obligation to collect and remit a sales or use tax with respect to the seller's retail sale of a product. These provisions do not apply to the obligation of a purchaser or lessee to pay tax on the use of a product. The sourcing rules in §§ 64:06:01:62 to 64:06:01:68, inclusive, do not apply to sales or use taxes on:

(1) The retail sale or transfer of watercraft, modular homes, manufactured homes, and mobile homes;

(2) The retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment in § 64:06:01:68; and

(3) Telecommunication services. Telecommunication services are sourced according to §§ 64:06:02:90 to 64:06:02:92, inclusive.

General Authority: SDCL 10-45-108.

Law Implemented: SDCL 10-45-108.

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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