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64:06
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64:06:01
64:06:01
Administration Of Program
Chapter · Administrative Rules of South Dakota ·
View on sdlegislature.gov ↗
Sections (104)
64:06:01:00
Definitions.
64:06:01:01
Armed services personnel and veterans.
64:06:01:01.01
Sales to or by the United States army and its
64:06:01:01.02
Sales to governmental agencies.
64:06:01:01.03
Sales by United States government.
64:06:01:01.04
Public and municipal corporations.
64:06:01:02
Bond.
64:06:01:03
Bad debt deduction.
64:06:01:03.01
Bad checks.
64:06:01:03.02
Collection of a previously deducted bad debt or
64:06:01:04
Bottle deposits.
64:06:01:05
Change in ownership.
64:06:01:06
Casual or occasional sales.
64:06:01:07
Issuance and use of permits restricted.
64:06:01:07.01
Application for tax permit.
64:06:01:07.02
Requirements for statewide tax permit.
64:06:01:07.03
Application for tax permit -- Streamline
64:06:01:08
Exemption certificates.
64:06:01:08.01
Exemption certificates -- Forms accepted.
64:06:01:08.02
Services as components of other services.
64:06:01:08.03
Sale of service for resale.
64:06:01:08.04
Services performed on property held for sale.
64:06:01:09
Conditional sales contracts -- Assigned and
64:06:01:09.01
Sale and leaseback contracts.
64:06:01:10
Consignment sales.
64:06:01:11
Credit transactions.
64:06:01:12
Defective merchandise.
64:06:01:13
Religious educational institutions.
64:06:01:14
Exchange of reconditioned parts.
64:06:01:15
Exemption certificates.
64:06:01:16
Failure to file and report.
64:06:01:17
Federal corporations, sales to.
64:06:01:18
Federal manufacturer's excise taxes.
64:06:01:19
Fire and ambulance departments.
64:06:01:20
Forms.
64:06:01:21
Certain organizations not exempt from sales or
64:06:01:22
Indian reservations.
64:06:01:23
Intrastate sales -- Sale and delivery in South
64:06:01:24
Interstate sales -- Originating in South Dakota.
64:06:01:25
Interstate sales -- Originating in other states.
64:06:01:26
Lease contracts of sale.
64:06:01:26.01
Lease purchase agreements.
64:06:01:27
Monthly payment.
64:06:01:28
Multiple license holders.
64:06:01:29
Municipal tax -- Administration and reporting.
64:06:01:29.01
City to notify secretary of adoption of local
64:06:01:29.02
Changes of municipality's boundaries.
64:06:01:29.03
Statewide uniformity of municipal tax on
64:06:01:30
Municipal tax -- No special permit required.
64:06:01:31
Municipal tax -- Credit for tax previously paid.
64:06:01:32
Municipal sales tax -- Sales of service.
64:06:01:33
Permit for each place of business in state.
64:06:01:33.01
Reporting requirements for business operating on
64:06:01:34
Credit for tax previously paid.
64:06:01:35
Required records for sales, rentals, and leases.
64:06:01:35.01
Microfilm records.
64:06:01:35.02
Records prepared by automated data processing
64:06:01:35.03
Records to be preserved for three years --
64:06:01:35.04
Sample periods for audits.
64:06:01:35.05
Use of other records to verify audits.
64:06:01:36
Records -- Preserved.
64:06:01:37
Refunds to consumers.
64:06:01:38
Relief agencies.
64:06:01:39
Return of tax reports and telecommunications
64:06:01:39.01
Rate schedules.
64:06:01:39.02
Monthly filing.
64:06:01:39.03
Return
64:06:01:40
Preparation of return.
64:06:01:41
Returned merchandise.
64:06:01:42
Representing out of state dealers -- Extra
64:06:01:43
Sales by loan or finance companies.
64:06:01:44
Sale of business permit not transferable.
64:06:01:45
Sales not considered in interstate commerce.
64:06:01:46
Sales tax reports required to be filed on other
64:06:01:47
Transferred to § 64:06:01:01.
64:06:01:48
Transferred to § 64:06:01:01.
64:06:01:49
Student sororities and fraternities.
64:06:01:50
Tax on gross receipts.
64:06:01:51
Trade-ins.
64:06:01:52
Transferred to § 64:06:01:01.
64:06:01:53
Reserved.
64:06:01:54
Temporary tax permits.
64:06:01:55
Temporary tax permit -- Application.
64:06:01:56
Bond -- Cancellation.
64:06:01:57
Transferred to § 64:06:01:01.
64:06:01:58
Reimbursement for expenditures.
64:06:01:59
Newspaper sales.
64:06:01:60
Gross receipts tax on visitor-related businesses
64:06:01:61
Application of sourcing rules.
64:06:01:62
Definition
64:06:01:63
General sourcing rules.
64:06:01:63.01
Sourcing
64:06:01:64
Sourcing rules for lease or rental of tangible
64:06:01:65
Sourcing rules for motor vehicles, trailers, semitrailers, or aircraft that do not qualify as
64:06:01:66
Sourcing rules for transportation equipment --
64:06:01:67
Sourcing rules for services and digital products
64:06:01:68
Sourcing
64:06:01:68.01
Definition
64:06:01:69
Direct
64:06:01:70
Delivery charges.
64:06:01:71
Sourcing
64:06:01:72
Sourcing
64:06:01:73
Definition
64:06:01:74
Sourcing