<html> <head> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p align=center><a name="_GoBack"></a><b>CHAPTER 64:06:01</b></p> <p align=center><b>ADMINISTRATION OF PROGRAM</b></p> <p>Section</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:00">64:06:01:00</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Definitions.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:01">64:06:01:01</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Armed services personnel and veterans.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:01.01">64:06:01:01.01</a>&nbsp;&nbsp; Sales to or by the United States army and its instrumentalities upon military reservations.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:01.02">64:06:01:01.02</a>&nbsp;&nbsp; Sales to governmental agencies.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:01.03">64:06:01:01.03</a>&nbsp;&nbsp; Sales by United States government.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:01.04">64:06:01:01.04</a>&nbsp;&nbsp; Public and municipal corporations.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:02">64:06:01:02</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bond.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:03">64:06:01:03</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:03.01">64:06:01:03.01</a>&nbsp;&nbsp; Bad checks.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:03.02">64:06:01:03.02</a>&nbsp;&nbsp; Collection of a previously deducted bad debt or bad check.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:04">64:06:01:04</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:05">64:06:01:05</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Change in ownership.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:06">64:06:01:06</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Casual or occasional sales.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:07">64:06:01:07</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Issuance and use of permits restricted.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:07.01">64:06:01:07.01</a>&nbsp;&nbsp; Application for tax permit.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:07.02">64:06:01:07.02</a>&nbsp;&nbsp; Requirements for statewide tax permit.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:07.03">64:06:01:07.03</a>&nbsp;&nbsp; Application for tax permit -- Streamline registration.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:08">64:06:01:08</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exemption certificates.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:08.01">64:06:01:08.01</a>&nbsp;&nbsp; Exemption certificates -- Forms accepted.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:08.02">64:06:01:08.02</a>&nbsp;&nbsp; Services as components of other services.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:08.03">64:06:01:08.03</a>&nbsp;&nbsp; Sale of service for resale.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:08.04">64:06:01:08.04</a>&nbsp;&nbsp; Services performed on property held for sale.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:09">64:06:01:09</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Conditional sales contracts -- Assigned and repossessed merchandise.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:09.01">64:06:01:09.01</a>&nbsp;&nbsp; Sale and leaseback contracts.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:10">64:06:01:10</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consignment sales.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:11">64:06:01:11</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:12">64:06:01:12</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Defective merchandise.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:13">64:06:01:13</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Religious educational institutions.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:14">64:06:01:14</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:15">64:06:01:15</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exemption certificates.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:16">64:06:01:16</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:17">64:06:01:17</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Federal corporations, sales to.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:18">64:06:01:18</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:19">64:06:01:19</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fire and ambulance departments.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:20">64:06:01:20</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forms.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:21">64:06:01:21</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Certain organizations not exempt from sales or use tax.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:22">64:06:01:22</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:23">64:06:01:23</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intrastate sales -- Sale and delivery in South Dakota.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:24">64:06:01:24</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interstate sales -- Originating in South Dakota.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:25">64:06:01:25</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interstate sales -- Originating in other states.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:26">64:06:01:26</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:27">64:06:01:27</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:28">64:06:01:28</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:29">64:06:01:29</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal tax -- Administration and reporting.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:29.01">64:06:01:29.01</a>&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:29.02">64:06:01:29.02</a>&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:29.03">64:06:01:29.03</a>&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:30">64:06:01:30</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal tax -- No special permit required.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:31">64:06:01:31</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal tax -- Credit for tax previously paid.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:32">64:06:01:32</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:33">64:06:01:33</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Permit for each place of business in state.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:33.01">64:06:01:33.01</a>&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:34">64:06:01:34</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Credit for tax previously paid.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:35">64:06:01:35</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Required records for sales, rentals, and leases.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:35.01">64:06:01:35.01</a>&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:35.02">64:06:01:35.02</a>&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:35.03">64:06:01:35.03</a>&nbsp;&nbsp; Records to be preserved for three years -- Penalty for failure to maintain records.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:35.04">64:06:01:35.04</a>&nbsp;&nbsp; Sample periods for audits.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:35.05">64:06:01:35.05</a>&nbsp;&nbsp; Use of other records to verify audits.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:36">64:06:01:36</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:37">64:06:01:37</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Refunds to consumers.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:38">64:06:01:38</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Relief agencies.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:39">64:06:01:39</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Return of tax reports and telecommunications access fees.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:39.01">64:06:01:39.01</a>&nbsp;&nbsp; Rate schedules.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:39.02">64:06:01:39.02</a>&nbsp;&nbsp; Monthly filing.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:39.03">64:06:01:39.03</a>&nbsp;&nbsp; Return and remittance -- Streamline volunteer registrations.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:40">64:06:01:40</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Preparation of return.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:41">64:06:01:41</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Returned merchandise.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:42">64:06:01:42</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Representing out of state dealers -- Extra permits.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:43">64:06:01:43</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sales by loan or finance companies.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:44">64:06:01:44</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sale of business permit not transferable.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:45">64:06:01:45</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:46">64:06:01:46</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:47">64:06:01:47</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:48">64:06:01:48</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:49">64:06:01:49</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Student sororities and fraternities.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:50">64:06:01:50</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tax on gross receipts.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:51">64:06:01:51</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:52">64:06:01:52</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:53">64:06:01:53</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reserved.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:54">64:06:01:54</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Temporary tax permits.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:55">64:06:01:55</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Temporary tax permit -- Application.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:56">64:06:01:56</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bond -- Cancellation.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:57">64:06:01:57</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:58">64:06:01:58</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reimbursement for expenditures.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:59">64:06:01:59</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Newspaper sales.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:60">64:06:01:60</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gross receipts tax on visitor-related businesses -- No special permit required.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:61">64:06:01:61</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Application of sourcing rules.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:62">64:06:01:62</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Definition of terms used in sourcing rules.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:63">64:06:01:63</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General sourcing rules.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:63.01">64:06:01:63.01</a>&nbsp;&nbsp; Sourcing rules for attorney services.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:64">64:06:01:64</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sourcing rules for lease or rental of tangible personal property not included in §&nbsp;<a href="DisplayRule.aspx?Rule=64:06:01:65">64:06:01:65</a> or 64:06:01:66.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:65">64:06:01:65</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sourcing rules for motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:66">64:06:01:66</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sourcing rules for transportation equipment -- Definition of transportation equipment.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:67">64:06:01:67</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:68">64:06:01:68</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sourcing rules for direct mailing.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:68.01">64:06:01:68.01</a>&nbsp;&nbsp; Definition of terms used in direct mail sourcing rule.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:69">64:06:01:69</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:70">64:06:01:70</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Delivery charges.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:71">64:06:01:71</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sourcing rules for computer maintenance contracts.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:72">64:06:01:72</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sourcing software term license and subscriptions.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:73">64:06:01:73</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Definition of terms.</p> <p><a href="DisplayRule.aspx?Rule=64:06:01:74">64:06:01:74</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sourcing rules of personal care services</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Declaratory Ruling:</b> 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.</p> </div> </body> </html>