64:06:02:88Travel

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

agency reservation services. Any gross receipts received by a retailer providing reservation services to a travel agency are subject to sales tax. If the charge by the retailer for providing a reservation service is subject to a discount, then only the actual gross receipts received by the retailer are subject to sales tax. This section applies to any receipts the retailer receives from airline boarding fees, hotel and motel reservation fees, and automobiles, buses, trains, cruise lines, and other transportation reservation fees. If the retailer provides tangible personal property or any product transferred electronically that is an integral component of the reservation service to a travel agency, then the retailer is deemed to be the user of the tangible personal property or the product transferred electronically and is liable for use tax on the purchase price of the tangible personal property and the product transferred electronically if sales tax has not previously been paid.

Source: 24 SDR 180, effective July 1, 1998; 35 SDR 48, effective September 8, 2008; 38 SDR 214, effective June 21, 2012.

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
SDCL 10-46-35.1 ↗

Law Implemented

SDCL 10-45-2.4 ↗
SDCL 10-45-4 ↗
SDCL 10-45-5 ↗
Amended by HB1281 (2026) — reduce the sales and use tax rates on food, to increase the rates for certain ta
Amended by HB1308 (2026) — reduce certain property taxes for owner-occupied property, and to increase the r
Amended by SB99 (2026) — create the property tax local effort replacement fund, to reduce certain propert
Amended by SJR507 (2026) — proposing and submitting to the voters at the next general election, an amendmen
Amended by HB1019 (2025) — Eliminate certain property taxes levied on owner-occupied single-family dwelling
Amended by SB121 (2025) — Reduce maximum values for certain property taxes levied on owner-occupied single
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 HB1137 (2023) — reduce certain gross receipts tax rates and a use tax rate, and to repeal a cond
Amended by HB1247 (2022) — reduce the gross receipts tax rate on retail sales and service and a certain use
Amended by HB1327 (2022) — reduce certain gross receipts tax rates and a use tax rate, and to repeal a cond
Amended by HB1202 (2020) — revise provisions regarding certain sales and use tax rates.
SDCL 10-46-2 ↗
SDCL 10-46-2.2 ↗
Amended by HB1281 (2026) — reduce the sales and use tax rates on food, to increase the rates for certain ta
Amended by HB1308 (2026) — reduce certain property taxes for owner-occupied property, and to increase the r
Amended by SB99 (2026) — create the property tax local effort replacement fund, to reduce certain propert
Amended by SJR507 (2026) — proposing and submitting to the voters at the next general election, an amendmen
Amended by HB1019 (2025) — Eliminate certain property taxes levied on owner-occupied single-family dwelling
Amended by SB121 (2025) — Reduce maximum values for certain property taxes levied on owner-occupied single
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 HB1137 (2023) — reduce certain gross receipts tax rates and a use tax rate, and to repeal a cond
Amended by HB1202 (2020) — revise provisions regarding certain sales and use tax rates.

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