50:01:02:26Sales subject to tax.

Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

Other merchandise for resale purchased from wholesalers shall be subject to whatever credit terms may be worked out with the supplier to the best advantage of the open mess. A certificate of exemption from state sales tax may be given to the vendor if required by him. Gross receipts from the sale of these items as well as all merchandise, supplies, and beverages sold by the open mess are subject to state and local excise taxes.

Source: SL 1975, ch 16, § 1; 12 SDR 151, 12 SDR 154, effective July 1, 1986.

General Authority

SDCL 33-11-12 ↗

Law Implemented

SDCL 10-45 ↗
Amended by HB1005 (2026) — provide a sales and use tax exemption for goods and services related to data cen
Amended by HB1191 (2026) — provide a sales tax holiday on firearms.
Amended by HB1254 (2026) — exempt any soil amendment used exclusively for agricultural purposes from sales
Amended by HB1281 (2026) — reduce the sales and use tax rates on food, to increase the rates for certain ta
Amended by SB141 (2026) — exempt certain sales at farmers' markets from sales tax.
Amended by SB234 (2026) — modify provisions pertaining to the purchasing of goods and services related to
Amended by SB235 (2026) — protect residents from increased utility costs and utility shortages caused by d
Amended by SB239 (2026) — modify provisions relating to the reinvestment payment program, and relating to
Amended by HB1191 (2025) — Subject advertising services to a gross receipts tax, and to allocate proceeds t
Amended by HB1245 (2025) — Exempt from the state sales and use tax gross receipts for certain services to a
Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data center
Amended by SB213 (2025) — Exempt any food grown, raised, or otherwise produced in this state from state sa
Amended by HB1106 (2024) — exempt baby food, infant formula, and children's diapers from the state sales ta
Amended by HB1138 (2024) — establish a sales tax exemption for certain disabled veterans.
Amended by SB164 (2024) — lower the state sales tax rate and the state use tax rate on food to zero percen
Amended by SJR510 (2024) — To refer to the voters the question of whether this state should lower the state
SDCL 10-45-27 ↗
SDCL 33-11-12 ↗

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