64:06:02:34. Freight, delivery, and other transportation charges. If the charges made by a transportation company to a retailer for transporting tangible personal property are included in the amount the retailer charges for the property, receipts from such charges are includable in the retailer's taxable receipts whether the charge is included in the sales price or stated separately.
Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 2, effective July 15, 1996; 24 SDR 43, effective October 13, 1997; 30 SDR 211, effective July 1, 2004; 33 SDR 226, effective June 27, 2007.
General Authority: SDCL 10-45-47.1(3).
Law Implemented: SDCL 10-45-1(4), 10-45-2.
Example:
(1) Johnson Tire Company hires Smith Parcel to deliver a tire from its Mitchell store to a customer in Parkston. Johnson charges the Parkston customer for the cost of the tire plus shipping and handling. Johnson's taxable gross receipts from the sale of the tire include the charge made for shipping and handling.
64:06:02:34.01. Resale of transportation services.Repealed.
Source: 22 SDR 6, effective July 23, 1995; 23 SDR 2, effective July 15, 1996; repealed, 30 SDR 211, effective July 1, 2004.
64:06:02:34.02. City garbage haulers not exempt from tax.Repealed.
Source: 22 SDR 6, effective July 23, 1995; repealed, 23 SDR 2, effective July 15, 1996.
64:06:02:34.03. Chartered flights. Chartered air flights are taxable if they have a point of origin and a destination point within the state of South Dakota.
Source: 22 SDR 6, effective July 23, 1995; 24 SDR 43, effective October 13, 1997.
General Authority:SDCL 10-45-47.1.
Law Implemented:SDCL 10-45-2.
64:06:02:34.04. Suburban area defined.Repealed.
Source: 22 SDR 6, effective July 23, 1995; 22 SDR 9, effective October 21, 1995; repealed, 22 SDR 43, effective October 1, 1995.
64:06:02:34.05. Origin and destination.Repealed.
Source: 23 SDR 2, effective July 15, 1996; 28 SDR 178, effective July 1, 2002; repealed, 30 SDR 211, effective July 1, 2004.
64:06:02:34.06. Transportation company defined. A transportation company is a business enterprise primarily engaged in performing transportation services for money, credits, property, or other consideration.
Source: 23 SDR 2, effective July 15, 1996; 30 SDR 211, effective July 1, 2004.
General Authority:SDCL 10-45-47.1(3).
Law Implemented:SDCL 10-45-71, 10-45-72, 10-46-58, 10-46-59, 10-52-11.
64:06:02:34.08. Exempt fuel transportation.Repealed.
Source: 23 SDR 2, effective July 15, 1996; repealed, 30 SDR 211, effective July 1, 2004.
64:06:02:34.09. Small package delivery companies.Repealed.
Source: 23 SDR 2, effective July 15, 1996; repealed, 24 SDR 43, effective October 13, 1997.
64:06:02:34.10. Resale
of solid waste tipping fees. Tipping fees charged at a landfill, dump,
material recovery facility, transfer station, recycling site, rubble site, or
other similar site to a commercial solid waste carrier may be sold for resale.
If a solid waste carrier provides a valid exemption certificate, no sales tax
is due on the tipping fee. Any tipping fee charged to an individual or business
that is not purchasing tipping fees for resale is subject to the state sales
tax.
Any person or business disposing of
its own solid waste is not in the business of solid waste disposal and may not
purchase a tipping fee for resale.
The gross receipts of a solid waste
carrier, private or public, or any other entity charging for solid waste
disposal are subject to the state sales tax. No deduction is allowed for
tipping fees or any other fees passed on to the customer, even if separately
charged.
Source:
24 SDR 43, effective October 13, 1997; 28 SDR 178, effective July 1, 2002.
General
Authority: SDCL 10-45-47.1(3).
Law
Implemented: SDCL 10-45-12.1, 10-45-61.
