South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:27 - Memorial dealers

Memorial dealers are retailers of tombstones, markers, other memorials, and materials, such as cement, used in setting the memorial in the cemetery.

If memorial dealers agree to furnish a memorial and set it in the cemetery, tax applies to the entire amount charged. No deduction may be made for charges for installation, cutting, shaping, polishing, or lettering the memorial or for transporting the memorial to the cemetery.

If cemeteries construct foundations for memorials and collect the charges for the foundations from memorial dealers, the memorial dealers are the retailers of the foundations. The memorial dealers shall collect the charges for the foundations or the materials used to make the foundations from their customers or shall include the charges for the foundations in their charges for furnishing the memorials. The memorial dealers shall pay the tax to the state on the charges made for the foundations as well as on the charges for the memorials. In constructing the foundations the cemeteries are acting as the agents of the memorial dealers.

If cemeteries collect charges for foundations directly from the customers of the memorial dealers, the cemeteries are the retailers of the foundations and shall pay the tax to the state on the charges made.

General Authority: SDCL 10-45-47.1, 10-46-35.1.

Law Implemented: SDCL 10-45-2, 10-45-4, 10-46-2.