ARSD 64:47:01 – Sales Tax Relief | Midpage

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Administrative Rules of South Dakota

Chapter 64:47:01

ARSD 64:47:01

Sales Tax Relief

64:47:01:01Definitions.64:47:01:02Year on which refunds are based.64:47:01:03Proper time period for filing claims.64:47:01:05Extension of filing time.64:47:01:06Cash public assistance as income.64:47:01:07Noncash public assistance exempt from income.64:47:01:08Room and board as income.64:47:01:09Exclusions from income.64:47:01:10Proof of age.64:47:01:11Requirements for proving disability.64:47:01:12Persons who must be included in a household.64:47:01:13Determination of residence.64:47:01:14Waiver form.64:47:01:15Veterans' Administration determination of disability -- Correlative determination for tax relief.64:47:01:16Interest accrued.64:47:01:17Household status and income to determine sales tax refund.