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          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, ยง 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.



          (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.


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