64:06:01:58Reimbursement for expenditures.

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

Reimbursement for expenditures actually made are not gross receipts when the reimbursement occurs within a relationship where the ownership of the property or service purchased by the person receiving the reimbursement passed directly and immediately upon the purchase to the person who made the reimbursement and the person who made the reimbursement was legally liable for payment for the property or services to the person who sold the property or services. The reimbursement must be separately stated in the taxpayer's books, records, and billings for auditing purposes.

Source: 9 SDR 28, effective July 1, 1983; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007.

General Authority

SDCL 10-45-47.1 ↗
Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data center
Amended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fair
Amended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun

Law Implemented

SDCL 10-45-1 ↗
Amended by HB1281 (2026) — reduce the sales and use tax rates on food, to increase the rates for certain ta
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
Amended by HB1075 (2023) — lower the state sales tax rate and the state use tax rate on food to zero percen
Amended by HB1095 (2023) — lower the state sales tax rate and the state use tax rate on food to two and one
Amended by HB1096 (2023) — lower the state sales tax rate and the state use tax rate on food to three and o
Amended by HB1159 (2023) — exempt feminine hygiene products from the state sales tax.
Amended by SB166 (2022) — reduce the rate of gross receipts tax on certain food.
Amended by SB104 (2021) — reduce the rate of sales tax on certain food.
Amended by HB1160 (2020) — to remove the tax exemption for cosmetic medical procedures.
SDCL 10-45-1.14 ↗
Amended by HB1136 (2025) — Repeal the alternate realty improvement contractor's excise tax.

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