<html> <head> <title>Rule 64:06:03:55 Newspapers subject to sales tax and use tax.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:03:55"> <META NAME="Description" Content="Administrative Rules 64:06:03:55 Newspapers subject to sales tax and use tax."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:03:55.&nbsp;&nbsp;Newspapers subject to sales tax and use tax.</b>Gross receipts from the business of selling newspapers is subject to sales tax. A business which provides newspapers at no charge is deemed to be a user and consumer of the newspapers and is liable for use tax based upon the total cost of the newspapers. The total cost of a newspaper is the manufacturing cost of producing the newspaper after the camera-ready stage.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Newspaper print used in the printing and publishing of newspapers is exempt from use tax. To qualify for the exemption, the publication must fall within the definition of a newspaper set forth in subdivision 64:06:03:00(6).</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 25 SDR 167, effective July 1, 1999.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1(3)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1(3).</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-2">10-45-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-2">10-46-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-9">10-46-9.</A></p> </div> </body> </html>