ARSD 64:06:01 – Administration of Program | Midpage

Collections
Administrative Rules of South Dakota

Chapter 64:06:01

ARSD 64:06:01

Administration of Program

64:06:01:00Definitions.64:06:01:01Armed services personnel and veterans.64:06:01:01.01Sales to or by the United States army and its instrumentalities upon military reservations.64:06:01:01.02Sales to governmental agencies.64:06:01:01.03Sales by United States government.64:06:01:01.04Public and municipal corporations.64:06:01:02Bond.64:06:01:03.01Bad checks.64:06:01:03.02Collection of a previously deducted bad debt or bad check.64:06:01:05Change in ownership.64:06:01:06Casual or occasional sales.64:06:01:07Issuance and use of permits restricted.64:06:01:07.01Application for tax permit.64:06:01:07.02Requirements for statewide tax permit.64:06:01:07.03Application for tax permit -- Streamline registration.64:06:01:08Exemption certificates.64:06:01:08.01Exemption certificates -- Forms accepted.64:06:01:08.02Services as components of other services.64:06:01:08.03Sale of service for resale.64:06:01:08.04Services performed on property held for sale.64:06:01:09Conditional sales contracts -- Assigned and repossessed merchandise.64:06:01:09.01Sale and leaseback contracts.64:06:01:10Consignment sales.64:06:01:12Defective merchandise.64:06:01:13Religious educational institutions.64:06:01:15Exemption certificates.64:06:01:17Federal corporations, sales to.64:06:01:19Fire and ambulance departments.64:06:01:20Forms.64:06:01:21Certain organizations not exempt from sales or use tax.64:06:01:23Intrastate sales -- Sale and delivery in South Dakota.64:06:01:24Interstate sales -- Originating in South Dakota.64:06:01:25Interstate sales -- Originating in other states.64:06:01:29Municipal tax -- Administration and reporting.64:06:01:30Municipal tax -- No special permit required.64:06:01:31Municipal tax -- Credit for tax previously paid.64:06:01:33Permit for each place of business in state.64:06:01:34Credit for tax previously paid.64:06:01:35Required records for sales, rentals, and leases.64:06:01:35.03Records to be preserved for three years -- Penalty for failure to maintain records.64:06:01:35.04Sample periods for audits.64:06:01:35.05Use of other records to verify audits.64:06:01:37Refunds to consumers.64:06:01:38Relief agencies.64:06:01:39Return of tax reports and telecommunications access fees.64:06:01:39.01Rate schedules.64:06:01:39.02Monthly filing.64:06:01:39.03Return and remittance -- Streamline volunteer registrations.64:06:01:40Preparation of return.64:06:01:41Returned merchandise.64:06:01:42Representing out of state dealers -- Extra permits.64:06:01:43Sales by loan or finance companies.64:06:01:44Sale of business permit not transferable.64:06:01:49Student sororities and fraternities.64:06:01:50Tax on gross receipts.64:06:01:54Temporary tax permits.64:06:01:55Temporary tax permit -- Application.64:06:01:56Bond -- Cancellation.64:06:01:58Reimbursement for expenditures.64:06:01:59Newspaper sales.64:06:01:60Gross receipts tax on visitor-related businesses -- No special permit required.64:06:01:61Application of sourcing rules.64:06:01:62Definition of terms used in sourcing rules.64:06:01:63General sourcing rules.64:06:01:63.01Sourcing rules for attorney services.64:06:01:64Sourcing rules for lease or rental of tangible personal property not included in § 64:06:01:65 or 64:06:01:66.64:06:01:65Sourcing rules for motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment.64:06:01:66Sourcing rules for transportation equipment -- Definition of transportation equipment.64:06:01:68Sourcing rules for direct mailing.64:06:01:68.01Definition of terms used in direct mail sourcing rule.64:06:01:70Delivery charges.64:06:01:71Sourcing rules for computer software maintenance contracts.64:06:01:72Sourcing software term license and subscriptions.64:06:01:73Definition of terms.64:06:01:74Sourcing rules of personal care services.