South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:55 - Newspapers subject to sales tax and use tax

Gross receipts from the business of selling newspapers is subject to sales tax. A business which provides newspapers at no charge is deemed to be a user and consumer of the newspapers and is liable for use tax based upon the total cost of the newspapers. The total cost of a newspaper is the manufacturing cost of producing the newspaper after the camera-ready stage.

Newspaper print used in the printing and publishing of newspapers is exempt from use tax. To qualify for the exemption, the publication must fall within the definition of a newspaper set forth in subdivision 64:06:03:00(6).

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

Law Implemented: SDCL 10-45-2, 10-46-2, 10-46-9.