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64:09:01Interpretive Rules

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

Sections (28)

64:09:01:01Use tax law -- Procedure.
64:09:01:02Collection of use tax by retailer -- Receipts
64:09:01:03Liability of user for tax -- Return and payment.
64:09:01:04Exemption of property brought in for personal
64:09:01:05Exemption of newspaper print.
64:09:01:06Exemption of raw materials and parts for
64:09:01:07Property held for resale or use in another
64:09:01:08Property
64:09:01:09Property sold here used in interstate commerce.
64:09:01:10Rental of property.
64:09:01:11No refund of motor fuel tax when use or sales
64:09:01:12Packing containers subject to use tax.
64:09:01:13Contractors -- Use tax license required.
64:09:01:14Nonresident contractors -- Copy of contract may
64:09:01:15Contractors -- Bond requirement.
64:09:01:16Prime contractors -- Liability for tax.
64:09:01:17Labor contract -- Materials used.
64:09:01:18Fabrication costs.
64:09:01:19Boats.
64:09:01:20Determination of age and value of tangible
64:09:01:21Definitions.
64:09:01:22Nexus.
64:09:01:23Criteria for remitting customer lists.
64:09:01:24Formats for customer lists.
64:09:01:25Required information for customer lists.
64:09:01:26Time for submitting customer lists.
64:09:01:27Reimbursement of reasonable costs.
64:09:01:28Tax credit disallowed.