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CHAPTER 64:06:01

ADMINISTRATION OF PROGRAM

Section

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 instrumentalities upon military reservations.

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64:06:01:03        Repealed.

64:06:01:03.01   Bad checks.

64:06:01:03.02   Collection of a previously deducted bad debt or bad check.

64:06:01:04        Repealed.

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 registration.

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 repossessed merchandise.

64:06:01:09.01   Sale and leaseback contracts.

64:06:01:10        Consignment sales.

64:06:01:11        Repealed.

64:06:01:12        Defective merchandise.

64:06:01:13        Religious educational institutions.

64:06:01:14        Repealed.

64:06:01:15        Exemption certificates.

64:06:01:16        Repealed.

64:06:01:17        Federal corporations, sales to.

64:06:01:18        Repealed.

64:06:01:19        Fire and ambulance departments.

64:06:01:20        Forms.

64:06:01:21        Certain organizations not exempt from sales or use tax.

64:06:01:22        Repealed.

64:06:01:23        Intrastate sales -- Sale and delivery in South Dakota.

64:06:01:24        Interstate sales -- Originating in South Dakota.

64:06:01:25        Interstate sales -- Originating in other states.

64:06:01:26        Repealed.

64:06:01:27        Repealed.

64:06:01:28        Repealed.

64:06:01:29        Municipal tax -- Administration and reporting.

64:06:01:29.01   Repealed.

64:06:01:29.02   Repealed.

64:06:01:29.03   Repealed.

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        Repealed.

64:06:01:33        Permit for each place of business in state.

64:06:01:33.01   Repealed.

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   Repealed.

64:06:01:35.02   Repealed.

64:06:01:35.03   Records to be preserved for three years -- Penalty for failure to maintain records.

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        Repealed.

64:06:01:37        Refunds to consumers.

64:06:01:38        Relief agencies.

64:06:01:39        Return of tax reports and telecommunications access fees.

64:06:01:39.01   Rate schedules.

64:06:01:39.02   Monthly filing.

64:06:01:39.03   Return and remittance -- Streamline volunteer registrations.

64:06:01:40        Preparation of return.

64:06:01:41        Returned merchandise.

64:06:01:42        Representing out of state dealers -- Extra permits.

64:06:01:43        Sales by loan or finance companies.

64:06:01:44        Sale of business permit not transferable.

64:06:01:45        Repealed.

64:06:01:46        Repealed.

64:06:01:47        Transferred.

64:06:01:48        Transferred.

64:06:01:49        Student sororities and fraternities.

64:06:01:50        Tax on gross receipts.

64:06:01:51        Repealed.

64:06:01:52        Transferred.

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.

64:06:01:58        Reimbursement for expenditures.

64:06:01:59        Newspaper sales.

64:06:01:60        Gross receipts tax on visitor-related businesses -- No special permit required.

64:06:01:61        Application of sourcing rules.

64:06:01:62        Definition of terms used in sourcing rules.

64:06:01:63        General sourcing rules.

64:06:01:63.01   Sourcing rules for attorney services.

64:06:01:64        Sourcing rules for lease or rental of tangible personal property not included in ยง 64:06:01:65 or 64:06:01:66.

64:06:01:65        Sourcing rules for motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment.

64:06:01:66        Sourcing rules for transportation equipment -- Definition of transportation equipment.

64:06:01:67        Repealed

64:06:01:68        Sourcing rules for direct mailing.

64:06:01:68.01   Definition of terms used in direct mail sourcing rule.

64:06:01:69        Repealed.

64:06:01:70        Delivery charges.

64:06:01:71        Sourcing rules for computer maintenance contracts.

64:06:01:72        Sourcing software term license and subscriptions.

64:06:01:73        Definition of terms.

64:06:01:74        Sourcing rules of personal care services

          Declaratory Ruling: A contested case hearing is not required prior to the revocation and cancellation of a sales tax exemption, but an aggrieved party may petition the agency for a declaratory ruling on the merits of whether the revocation and cancellation was proper. Secretary of Revenue Declaratory Ruling No. 80-3.


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