64:06:01:39.  Return of tax reports and telecommunications access fees. After a tax permit is issued, tax and telecommunications access fee blanks on which the retailer is to report and remit tax, municipal tax, gross receipts tax on visitor-related businesses, and telecommunications access fees to the department shall be sent to the retailer each reporting period. Failure to receive a sales and use tax return or telecommunication access fee return does not excuse failure to report or pay tax on time. All remittances must be made payable to the state treasurer. Any retailer that reports and remits taxes by electronic transmission pursuant to SDCL 10-59-32 will not be sent a return.

          A tax or telecommunications access fee return is made to the department when a completed state and municipal sales and use tax return or telecommunications access fee form is received at the office of the department in Pierre or at a field office of the department. A remittance is made to the department when an order on a bank or other remitter to pay a stated amount to the named payee, which is not thereafter dishonored, is received at the office of the department in Pierre or at a field office of the department. If a return or remittance is mailed with sufficient postage, the date of receipt is the date of the United States postal service postmark. If there is no postmark, the postmark date is illegible, the postmark is not that of the United States postal service, or the return or remittance is not mailed by either certified or registered mail, the return or remittance is made on the date the return is received at the office of the department in Pierre or at a field office of the department.

          Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 7 SDR 80, effective February 22, 1981; 9 SDR 28, effective September 5, 1982; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 27 SDR 9, effective August 7, 2000; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007.

          General Authority: SDCL 10-45-47.1(2), 10-45D-13(2), 10-46E-11(2), 10-52-4, 10-52A-7(2), 49-31-51.1(1).

          Law Implemented: SDCL 10-45-27.3, 10-45D-10.2, 10-45D-12, 10-46E-8, 10-52-4, 10-52A-4.2, 10-52A-6, 49-31-51.1(1).

          64:06:01:39.01.  Rate schedules. Retailers may compute the tax imposed by SDCL chapters 10-45, 10-45D, 10-52, 10-52A, and 10-46E according to the following schedules. Retailers may request the rate schedules from the department.

          Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 32 SDR 225, effective July 3, 2006.

          General Authority: SDCL 10-45-23, 10-45D-13(2), 10-46E-11(3), 10-52-4, 10-52A-7(2).

          Law Implemented: SDCL 10-45-2, 10-45-22, 10-45-23, 10-45D-12, 10-46E-8, 10-52-2, 10-52A-6, 10-45-1.4.

          64:06:01:39.02.  Monthly filing. Taxpayers required to file monthly, as set forth in SDCL 10-46E-8, 10-45-27.3, and 10-52A-4.2, shall remain on the monthly filing system for a minimum period of two years.

          Taxpayers with bimonthly taxes of more than $166.66 and taxpayers with monthly taxes of more than $83.33 must file monthly.

          Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007; 35 SDR 48, effective September 8, 2008.

          General Authority: SDCL 10-45-47.1(2), 10-45D-13(2), 10-46E-11(2), 10-52A-7(2).

          Law Implemented: SDCL 10-45D-12, 10-45-27.3, 10-46E-8, 10-52A-4.2.

          64:06:01:39.03.  Return and remittance -- Streamline volunteer registrations. Any seller that is registered under the Streamline agreement, which does not have a legal requirement to register in the member state, and is not a Model 1, 2, or 3 seller as defined below, shall submit its sales and use tax returns as follows:

          (1)  Upon registration, a member state shall provide to the seller the returns required by that state; and

          (2)  The seller must file a return each month unless the state allows less frequent filing.

          A Model 1 seller is a seller that has selected a certified service provider, as defined in SDCL subdivision 10-45C-1(c), as its agent to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.

          A Model 2 seller is a seller that has selected a certified automated system, as defined in SDCL subdivision 10-45C-1(c), to perform part of its sales and use tax functions, but retains responsibility for remitting tax.

          A Model 3 seller is a seller that has sales in at least five member states, has total annual sales revenues of at least five hundred million dollars, has a proprietary system that calculates the amount of tax due in each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.

          Source: 31 SDR 214, effective July 6, 2005; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007; 38 SDR 214, effective June 21, 2012.

          General Authority: SDCL 10-45-47.1(2).

          Law Implemented: SDCL 10-45-27.3.