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CHAPTER 10-45

RETAIL SALES AND SERVICE TAX

10-45-1    Definition of terms.

10-45-1.1    Gross receipts not to include late charge fees.

10-45-1.2    Gross receipts not to include refunded sale price of property.

10-45-1.3    Gross receipts not to include credit or trade-in value of certain personal property.

10-45-1.4    Computation of tax to third decimal place.

10-45-1.5    Lease or rental defined--Exclusions.

10-45-1.6    Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.

10-45-1.7    Certain nontaxable portions of bundled telecommunications transactions subject to tax.

10-45-1.8    Entire gross receipts from sale of bundled transactions subject to tax.

10-45-1.9    Bundled transaction defined.

10-45-1.10    Distinct and identifiable products--Exclusions.

10-45-1.11    One nonitemized price--Exclusions.

10-45-1.12    Bundled transaction--Exclusions.

10-45-1.13    De minimis defined.

10-45-1.14    Gross receipts defined.

10-45-1.15    Conditions under which gross receipts include consideration retailer received from third parties.

10-45-1.16    Exclusions from definition of gross receipts.

10-45-1.17    Telecommunications service defined.

10-45-1.18    Definition of terms related to telecommunications service and ancillary services.

10-45-1.19    Gross receipts excludes tax imposed by certain chapters and sections.

10-45-2    Tax on sale of tangible property.

10-45-2.1    Tax on sales of sectional homes--Sectional homes defined.

10-45-2.2    Materials incorporated in construction work--Restriction on application of rate increase.

10-45-2.3    Conditional or installment sales--Actual cash receipts subject to tax.

10-45-2.4    Tax on products transferred electronically.

10-45-2.5    Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.

10-45-2.6    Definition of terms used in § 10-45-2.5.

10-45-2.7    Retailers processing orders electronically.

10-45-2.8    Retailers that are part of controlled group.

10-45-2.9    Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.

10-45-3    10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.

10-45-3.1    10-45-3.1. Repealed by SL 1982, ch 112, § 1.

10-45-3.2    10-45-3.2, 10-45-3.3. Repealed by SL 2006, ch 58, §§ 16, 17, eff. April 1, 2006.

10-45-3.3    10-45-3.3. Repealed by SL 2006, ch 58, § 17, eff. April 1, 2006.

10-45-3.4    Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.

10-45-3.5    Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.

10-45-4    Tax on receipts from business services.

10-45-4.1    Services subject to taxation.

10-45-4.2    Certain purchases considered for resale purposes.

10-45-5    Tax on receipts from specific enumerated businesses and services.

10-45-5.1    Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.

10-45-5.2    Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax.

10-45-5.3    Tax on oil and gas field services.

10-45-5.4    10-45-5.4. Repealed by SL 2005, ch 72, § 3.

10-45-5.5    Chemicals purchased for use by lawn and garden services considered purchases for resale.

10-45-5.6    Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.

10-45-6    Tax on utility services.

10-45-6.1    Tax on intrastate, interstate, or international telecommunications service--Exemptions.

10-45-6.2    Tax on certain mobile telecommunications services.

10-45-6.3    Call center defined--Exclusions.

10-45-7    Tax on room or parking site rentals to transient guests.

10-45-7.1    Exemption for lodging house or hotel membership fees.

10-45-8    Tax on admissions to amusements and athletic contests or events.

10-45-8.1    10-45-8.1. Repealed by SL 1987, ch 102, § 2.

10-45-8.2    Repealed by SL 2012, ch 67, § 1.

10-45-9    Constitutional and statutory exemptions from taxation.

10-45-9.1    Exemption of property sold for lease.

10-45-10    Exemption of sales to United States, states, municipalities, charities, and Indian tribes.

10-45-10.1    10-45-10.1. Repealed by SL 1979, ch 84, § 13.

10-45-10.2    10-45-10.2. Repealed by SL 1995, ch 68, § 10.

10-45-10.3    Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.

10-45-10.4    Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.

10-45-11    Exemption of fuel sales otherwise taxed.

10-45-11.1    Exemption of goods and services furnished to meet warranty obligation without charge.

10-45-11.2    Exemption of sales of motor vehicles exempt from excise tax.

10-45-11.3    10-45-11.3. Repealed by SL 1995, ch 68, § 11.

10-45-12    10-45-12. Repealed by SL 1981, ch 103, § 2.

10-45-12.1    Services specifically exempt from tax.

10-45-12.2    Exemption of engineering, architectural, and surveying services.

10-45-12.3    10-45-12.3. Repealed by SL 2003, ch 61, § 3.

10-45-12.4    Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.

10-45-12.5    Exemption of certain sales commissions.

10-45-12.6    Exemption for credit services by credit bureaus to certain financial institutions.

10-45-12.7    Exemption for gross receipts of person officiating amateur sporting event--Exception.

10-45-13    Exemption of receipts used for civic and nonprofit associations and purposes.

10-45-13.1    Exemption of membership organizations.

10-45-13.2    Exemption of fair market value of personal property or service given without charge to exempt organization.

10-45-13.3    Exemption of lottery tickets.

10-45-13.4    Exemption of gross receipts from library copying charges.

10-45-13.5    Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.

10-45-14    Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.

10-45-14.1    10-45-14.1. Repealed by SL 2005, ch 72, § 1.

10-45-14.2    Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.

10-45-14.3    10-45-14.3. Repealed by SL 2005, ch 72, § 2.

10-45-14.4    Packaging and container materials as tax exempt raw material.

10-45-14.5    Packaging and container materials sold to retailers exempt.

10-45-14.6    Exemption of hospital meals paid for by public entity.

10-45-14.7    Exemption of authorized purchases made with food stamps.

10-45-14.8    Exemption of authorized purchases of food.

10-45-14.9    Exemption of certain insulin sales.

10-45-14.10    Exemption of certain drugs.

10-45-14.11    Exemption of certain durable medical equipment and prosthetic devices.

10-45-14.12    Exemption of certain medical devices.

10-45-15    Exemption of seed used for agricultural purposes.

10-45-15.1    10-45-15.1. Repealed by SL 1995, ch 68, § 14.

10-45-16    Exemption of commercial fertilizer used for agricultural purposes.

10-45-16.1    Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.

10-45-16.2    Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.

10-45-16.3    Exemption of gross receipts from rental of agricultural devices owned by conservation district.

10-45-16.4    10-45-16.4, 10-45-17. Repealed by SL 1995, ch 68, §§ 15, 16.

10-45-18    Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.

10-45-18.1    Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.

10-45-18.2    Exemption of gross receipts from sales of certain animals.

10-45-18.3    Exemption of gross receipts from sale of feed and bedding for certain animals.

10-45-18.4    Exemption for sale of certain live nondomestic animals.

10-45-18.5    Exemption for sale of feed for certain nondomestic animals.

10-45-18.6    Exemption for sale of swine or cattle semen.

10-45-19    Exemption of fuel used for agricultural or railroad purposes.

10-45-19.1    Power charges for irrigation pumps exempt.

10-45-19.2    10-45-19.2. Repealed by SL 1995, ch 68, § 19.

10-45-19.3    Exemption of bulk water for domestic use.

10-45-20    Exemptions applied to taxable services.

10-45-20.1    Exemption of payments between members of controlled group--Exception.

10-45-20.2    Exemption of payments between members of controlled group--Reimbursement for third-party services to group.

10-45-20.3    "Controlled group" defined.

10-45-20.4    10-45-20.4. Repealed by SL 1989, ch 109, § 3.

10-45-20.5    Exemption of gross receipts from sale of services rendered--Exception.

10-45-20.6    Exemption of gross receipts from sale of certain replacement parts.

10-45-20.7    10-45-20.7, 10-45-20.8. Repealed by SL 1995, ch 68, §§ 20, 21.

10-45-21    Tax additional to other occupation and privilege taxes.

10-45-22    Addition of tax to price of product or service.

10-45-23    Schedule for collection of tax from consumer.

10-45-24    Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.

10-45-25    Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.

10-45-26    Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.

10-45-27    10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10, eff. Feb. 6, 2006.

10-45-27.1    10-45-27.1. Repealed by SL 2006, ch 61, § 10, eff. Feb. 6, 2006.

10-45-27.2    Collection allowance credit for collecting sales tax.

10-45-27.3    Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-45-28    10-45-28. Repealed by SL 2007, ch 65, § 2.

10-45-28.1    10-45-28.1. Repealed by SL 1995, ch 68, § 22.

10-45-29    Deduction allowed for sales refunds.

10-45-29.1    Deduction allowed attorneys and accountants for amounts spent on behalf of clients.

10-45-30    Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund.

10-45-30.1    Cash basis reporting and payment.

10-45-30.2    Accrual basis reporting and payment.

10-45-31    Receipts not issued for taxes remitted.

10-45-32    10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27.

10-45-34    10-45-34. Repealed by SL 2010, ch 69, § 5.

10-45-35    Appeals from decisions of secretary.

10-45-36    10-45-36. Repealed by SL 2010, ch 69, § 6.

10-45-37    Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.

10-45-38    10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28.

10-45-42    Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.

10-45-43    10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29.

10-45-45    Records preserved by persons subject to tax--Inspection by department.

10-45-46    10-45-46. Repealed by SL 1978, ch 70, § 7.

10-45-47    10-45-47. Superseded.

10-45-47.1    Promulgation of rules.

10-45-48    10-45-48. Repealed by SL 1984, ch 86, § 2.

10-45-48.1    Violation of chapter as criminal offense--Classification.

10-45-49    10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6.

10-45-52    Tax proceeds credited to general fund.

10-45-53    10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30.

10-45-55    Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.

10-45-56    10-45-56. Repealed by SL 1995, ch 94, § 1.

10-45-57    10-45-57. Obsolete.

10-45-58    Materials used by floor laying as purchases for resale.

10-45-59    10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24.

10-45-61    Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.

10-45-61.1    Exemption certificate--Timing--Alternative Information.

10-45-62    Exemption of large boats subject to excise tax.

10-45-63    10-45-63. Repealed by SL 1995, ch 68, § 25.

10-45-64    Exemption of gaming proceeds.

10-45-65    10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27.

10-45-67    Exemption of natural gas transportation services by pipeline.

10-45-68    Exemption for the sale of credit card processing services.

10-45-69    10-45-69. Repealed by SL 1997, ch 68, § 11.

10-45-69.1    10-45-69.1 to 10-45-69.10. Repealed by SL 2002, ch 63, §§ 16 to 25.

10-45-70    10-45-70. Repealed by SL 2004, ch 94, § 2.

10-45-71    Passenger transportation gross receipts tax imposed--Transportation to be within state.

10-45-72    Inapplicability of tax.

10-45-73    10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10.

10-45-80    10-45-80. Repealed by SL 1997, ch 69, § 1.

10-45-81    10-45-81. Repealed by SL 2004, ch 94, § 11.

10-45-82    Gross receipts from charge of interest exempted.

10-45-83    Pawnbrokers not eligible for exemption.

10-45-84    Fee or commission not subject to tax.

10-45-85    Temporary vendor to maintain inventory records--Violation as misdemeanor.

10-45-86    Temporary vendor to maintain sales receipts--Violation as misdemeanor.

10-45-87    Temporary vendor to furnish list of suppliers--Violation as misdemeanor.

10-45-88    Review and audit of temporary vendors.

10-45-89    Failure to maintain records--Revocation of temporary license.

10-45-90    Exemption for gross receipts from certain rodeo services.

10-45-91    Admissions to rodeos and related activities taxable.

10-45-92    Allowable deductions for auctioneers.

10-45-92.1    Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.

10-45-93    Exemption for gross receipts from international sale of agricultural and industrial equipment.

10-45-94    Exemption for gross receipts from direct mail service.

10-45-94.1    Direct mail defined.

10-45-95    Materials purchased by locksmiths are purchases for resale.

10-45-96    Tax on gross receipts of professional employer organization--Deduction available.

10-45-97    "Professional employer organization" defined.

10-45-98    Temporary help services not subject to § 10-45-96.

10-45-99    Definitions.

10-45-100    Extension for remitting sales and use tax on manufacturing equipment.

10-45-101    Requirements for extension.

10-45-102    Extension applies to full costs and installation fees.

10-45-103    Application for extension permit--Permit nontransferable.

10-45-104    Secretary to prescribe form and documentation requirements.

10-45-105    Fraudulent claim--Tax due constitutes lien in favor of state.

10-45-106    Right to hearing on denial of extension request.

10-45-107    Promulgation of rules.

10-45-108    Sourcing of sales and services.

10-45-109    Registration and tax collection does not create nexus for other taxes.

10-45-110    Exemption for sale of coins, currency, or bullion.

10-45-111    Relief from liability for failing to collect tax at new rate--Conditions.

10-45-112    Exemption for nonprofit corporations created for fire protection.

10-45-113    Exemption for small sales by minors.


10-45-1Definition of terms.

Terms used in this chapter mean:

(1)    "Agricultural purposes," the producing, raising, growing, or harvesting of food or fiber upon agricultural land, including dairy products, livestock, and crops. The services of custom harvesters, chemical applicators, fertilizer spreaders, hay grinders, and cultivators are considered agricultural purposes. The harvesting of timber on land within the state is considered an agricultural purpose;

(2)    "Business," any activity engaged in by any person or caused to be engaged in by such person with the object of gain, benefit, or advantage, either direct or indirect;

(3)    "Candy," any preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts or other ingredients or flavorings in the form of bars, drops, or pieces. The term, candy, does not include any preparation containing flour and does not require refrigeration;

(4)    "Delivery charges," charges by the retailer for preparation and delivery to a location designated by the purchaser of tangible personal property, any product transferred electronically, or services including transportation, shipping, postage, handling, crating, and packing. The term does not include postage for direct mail;

(5)    "Food" and "food ingredient," any substance, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion or chewing by humans and is consumed for its taste or nutritional value. The term, food, does not include alcoholic beverages, tobacco, or prepared food;

(6)    Repealed by SL 2007, ch 56, § 1.

(7)    "Person," any individual, firm, copartnership, joint adventure, association, limited liability company, corporation, municipal corporation, estate, trust, business trust, receiver, the State of South Dakota and its political subdivisions, or any group or combination acting as a unit;

(8)    "Prepared food," any food sold in a heated state or heated by the seller; two or more food ingredients mixed or combined by the seller for sale as a single item; or food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food.

Prepared food does not include food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3, part 401.11 of its Food Code as of January 1, 2003, so as to prevent food borne illnesses;

(8A)    "Product transferred electronically," any product obtained by the purchaser by means other than tangible storage media. A product transferred electronically does not include any intangible such as a patent, stock, bond, goodwill, trademark, franchise, or copyright.

(9)    "Relief agency," the state, and county, municipality or district thereof, or any agency engaged in actual relief work;

(10)    "Retail sale" or "sale at retail," any sale, lease, or rental for any purpose other than for resale, sublease, or subrent;

(11)    "Retailer," any person engaged in the business of selling tangible goods, wares, or merchandise at retail, or the furnishing of gas, electricity, water, and communication service, and tickets or admissions to places of amusement and athletic events as provided in this chapter, and the sale at retail of products transferred electronically. The term also includes any person subject to the tax imposed by §§ 10-45-4 and 10-45-5. The isolated or occasional sale of tangible personal property or any product transferred electronically at retail by a person who does not hold himself or herself out as engaging in the business of selling such tangible personal property or products transferred electronically at retail does not constitute such person a retailer;

(12)    "Sale," any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration;

(13)    "Soft drinks," any nonalcoholic beverages that contain natural or artificial sweeteners. The term, soft drinks, does not include any beverage that contains milk or milk products, soy, rice of similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume;

(14)    "Tangible personal property," personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. The term includes electricity, water, gas, steam, and prewritten computer software.

Source: SDC 1939, § 57.3101; SL 1979, ch 84, § 6; SL 1980, ch 93; SL 1989, ch 102; SL 1989, ch 103; SL 1990, ch 87; SL 1994, ch 96, § 1; SL 1994, ch 351, § 24; SL 1995, ch 68, § 1; SL 1996, ch 87; SL 2002, ch 64, § 13; SL 2003, ch 61, § 1; SL 2004, ch 187, § 5; SL 2005, ch 69, § 1; SL 2005, ch 70, § 1; SL 2007, ch 56, § 1; SL 2008, ch 51, §§ 2 to 4; SL 2010, ch 59, § 3; SL 2016, ch 64, § 1.


10-45-1.1Gross receipts not to include late charge fees.

For purposes of the tax imposed by this chapter, gross receipts do not include any fees or other interest imposed by a retailer for late charges on overdue accounts, no account, or nonsufficient funds checks.

Source: SL 2002, ch 64, § 14.


10-45-1.2Gross receipts not to include refunded sale price of property.

For purposes of the tax imposed by this chapter, the sale price of property returned by customers are not gross receipts if the full sale price thereof is refunded either in cash or by credit.

Source: SL 2002, ch 64, § 15.


10-45-1.3Gross receipts not to include credit or trade-in value of certain personal property.

For purposes of the tax imposed by this chapter, if any tangible personal property or any product transferred electronically is taken in trade or in a series of trades as a credit or part payment of a retail sale taxable under this chapter, and the tangible personal property or the product transferred electronically taken in trade is subject to the sales tax imposed by this chapter when sold, the credit or trade-in value allowed by the retailer may not be included as gross receipts.

Source: SL 2002, ch 64, § 16; SL 2008, ch 51, § 5.


10-45-1.4Computation of tax to third decimal place.

In computing the tax to be remitted under this chapter as the result of any transaction, the tax amount shall be carried to the third decimal place. Amounts of tax less than one-half of one cent shall be disregarded and amounts of tax of one-half cent or more shall be considered an additional cent.

Source: SL 2002, ch 64, § 24.


10-45-1.5Lease or rental defined--Exclusions.

For the purposes of the tax imposed by this chapter, the term, lease or rental, means any transfer of possession or control of tangible personal property or any product transferred electronically for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend. Lease or rental does not include:

(1)    A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;

(2)    A transfer or possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price does not exceed the greater of one hundred dollars or one percent of the total required payments; or

(3)    Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For the purpose of this subdivision, an operator shall do more than maintain, inspect, or set-up the tangible personal property.

Source: SL 2003, ch 61, § 2; SL 2008, ch 51, § 6.


10-45-1.6Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.

There are hereby exempted from the provisions of this chapter and the tax imposed by it, gross receipts received by a retailer from a manufacturer, wholesaler, or distributor pursuant to a written contract between the retailer and manufacturer, wholesaler, or distributor that requires the retailer to display the manufacturer, wholesaler, or distributor's product or signage in a specified manner or location. Any discount or deferred payment received by a retailer from a distributor, wholesaler, or manufacturer for purchasing a product for sale at retail does not constitute gross receipts subject to the tax imposed by this chapter.

Source: SL 2003, ch 62, § 1.


10-45-1.7Certain nontaxable portions of bundled telecommunications transactions subject to tax.

In the case of a bundled transaction that includes any of the following: telecommunications services, ancillary services, internet access, or audio or video programming services and the charges are attributable to retail sales that are taxable and retail sales that are nontaxable, the portion of the price attributable to the nontaxable retail sales is subject to tax unless the provider can identify by reasonable and verifiable standards such portion from its books and records kept in the regular course of business.

Source: SL 2003, ch 64, § 1; SL 2007, ch 57, § 1.


10-45-1.8Entire gross receipts from sale of bundled transactions subject to tax.

Except for the provisions of § 10-45-1.7, the tax imposed by this chapter applies to the entire gross receipts resulting from the sale of bundled transactions.

Source: SL 2007, ch 58, § 1.


10-45-1.9Bundled transaction defined.

For the purposes of this chapter, the term, bundled transaction, means the retail sale of two or more distinct and identifiable products sold for one nonitemized price.

Source: SL 2007, ch 58, § 2.


10-45-1.10Distinct and identifiable products--Exclusions.

For the purposes of this chapter, the phrase, distinct and identifiable products, does not include:

(1)    Packaging, including containers, boxes, sacks, bags, bottles, wrapping, labels, tags, and instruction guides, that accompany the retail sale of the products and are incidental or immaterial to the retail sale;

(2)    A product provided free of charge with the required purchase of another product, if the sales price of the product purchased does not vary depending on the inclusion of the product provided free of charge; or

(3)    Items included in gross receipts.

Source: SL 2007, ch 58, § 3.


10-45-1.11One nonitemized price--Exclusions.

For the purposes of this chapter, the phrase, one nonitemized price, does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card, or price list.

Source: SL 2007, ch 58, § 4.


10-45-1.12Bundled transaction--Exclusions.

For the purposes of this chapter, the term, bundled transaction, does not include:

(1)    A transaction that includes the retail sale of real property or services to real property;

(2)    A transaction that includes the retail sale of any products in which the gross receipts varies, or is negotiable, based on the selection by the purchaser of the products included in the transaction;

(3)    A transaction that includes the retail sale of tangible personal property and a service where the tangible personal property is essential to the use of the service, and is provided exclusively in connection with the service, and the true object of the transaction is the service;

(4)    A transaction that includes the retail sale of any product transferred electronically and a service where the product transferred electronically is essential to the use of the service, and is provided exclusively in connection with the service, and the true object of the transaction is the service;

(5)    A transaction that includes the retail sale of services where one service is provided that is essential to the use or receipt of a second service and the first service is provided exclusively in connection with the second service and the true object of the transaction is the second service;

(6)    A transaction that includes the retail sale of taxable products and nontaxable products and the purchase price or gross receipts of the taxable products is de minimis; or

(7)    A transaction that includes the retail sale of exempt tangible personal property and taxable tangible personal property where: