South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules

Declaratory Rulings:

A nonprofit community playhouse which uses volunteer persons to perform in theatrical plays qualifies as an organization which is exempt under SDCL 10-45-13 from having to charge sales tax on its admissions. Secretary of Revenue and Regulation Declaratory Ruling No. 80-10.

Phonograph records purchased by a business which supplies background music to stores and offices are consumed by the business instead of being purchased for resale, and sales tax must be paid on them. Secretary of Revenue and Regulation Declaratory Ruling No. 81-3.

The entire gross receipts of a business which stores business records for banks, law firms, hospitals, and clinics, including the fees charged for pickup and delivery and for performing miscellaneous services on the records, are subject to the retail sales and service tax imposed by SDCL 10-45-4. Such services have not been specifically exempted from the tax by SDCL 10-45-12.1. Secretary of Revenue and Regulation Declaratory Ruling 91-2, May 14, 1991.

The engineering services provided by a technical services company to a company that builds and repairs building components are subject to tax pursuant to SDCL 10-45-4. They are not an integral, inseparable component of services involving the manufacture, fabrication, processing, or manipulation of tangible personal property. Secretary of Revenue and Regulation Declaratory Ruling 92-1, September 11, 1992.