South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:33 - Publications and inserts

Universal Citation: SD Admin Rules 64:06:03:33
Current through Register Vol. 51, page 43, September 23, 2024

Gross receipts from the sale of all publications are subject to the retail occupational sales tax. Sales or use tax applies to charges for printing advertising inserts prepared predominantly for a single advertiser which are inserted as a separate section in the newspaper, shopper's guide, or publication. Advertising printed for a single advertiser is considered an integral part of the newspaper or shoppers' guide if it is printed on the same paper stock and paper size as the newspaper or shopper's guide, it is folded in the same manner as and sequentially numbered with the rest of the newspaper or shopper's guide, and it is distributed with the newspaper or shoppers' guide

General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).

Law Implemented: SDCL 10-45-2, 10-45-12.1, 10-45-14.2.

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.