https://library.partnertax.ai/us-sd/regs/ 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-01-01-18 Source: 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; voided by SL 1995, ch 53, § 10, effective July 1, 1995. https://library.partnertax.ai/us-sd/regs/64-01-01-19 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-33A-16(2) , 10-45-47.1(2) , 10-45D-13(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2) , 10-46E-11(2) , 10-52A-7(2). Law Implemented: SDCL 10-33A-10.1, 10-45-27.3, 10-45D-10.2, 10-46-27, 10-46A-8, 10-46A-1.8, 10-46B-1.6, 10-46E-8, 10-52A-4.2. https://library.partnertax.ai/us-sd/regs/64-01-01-20 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1 , 10-46A-19 , 10-46B-18. Law Implemented: SDCL 10-59-31. https://library.partnertax.ai/us-sd/regs/64-01-01-21 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2). Law Implemented: SDCL 10-59-32. https://library.partnertax.ai/us-sd/regs/64-01-01-22 Source: 17 SDR 4, effective July 18, 1990; 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 25 SDR 167, effective July 1, 1999; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2). Law Implemented: SDCL 10-59-32. https://library.partnertax.ai/us-sd/regs/64-01-01-23 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2). Law Implemented: SDCL 10-59-32. https://library.partnertax.ai/us-sd/regs/64-01-01-24 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; repealed, 25 SDR 167, effective July 1, 1999. https://library.partnertax.ai/us-sd/regs/64-01-01-25 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2). Law Implemented: SDCL 10-59-32. https://library.partnertax.ai/us-sd/regs/64-01-01-26 Source: 17 SDR 4, effective July 18, 1990. General Authority: SDCL 57A-3-421. Law Implemented: SDCL 10-59-32 , 57A-3-421. https://library.partnertax.ai/us-sd/regs/64-01-01-27 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2). Law Implemented: SDCL 10-45-45 , 10-59-32. https://library.partnertax.ai/us-sd/regs/64-01-01-28 Source: 17 SDR 4, effective July 18, 1990; 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1 , 10-46A-19 , 10-46B-18. Law Implemented: SDCL 10-59-1 , 10-59-4 , 10-59-8. https://library.partnertax.ai/us-sd/regs/64-01-01-29 Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 69, effective November 21, 2001; 28 SDR 178, effective July 1, 2002; 30 SDR 40, effective September 29, 2003; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 10-45-47.1(3) , 10-45-103 , 10-45B-12 , 10-46-35.1(3) , 10-46C-8(3) , 49-34A-92. Law Implemented: SDCL 10-45-103 , 10-45B-6 , 10-46C-6 , 49-34A-80 , 49-34A-81 , 49-34A-86. https://library.partnertax.ai/us-sd/regs/64-01-01-30 Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-45-47.1(1) , 10-45B-12 , 10-46-35.1(1) , 49-34A-92. Law Implemented: SDCL 10-45B-6 , 49-34A-86. https://library.partnertax.ai/us-sd/regs/64-01-01-31 Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-45-47.1(4) , 10-45B-12 , 10-46-35.1(4) , 49-34A-92. Law Implemented: SDCL 10-45B-6 , 10-45B-7 , 49-34A-86. https://library.partnertax.ai/us-sd/regs/64-01-01-32 Source: 25 SDR 167, effective July 1, 1999. General Authority: SDCL 10-59-38(2). Law Implemented: SDCL 10-59-37. https://library.partnertax.ai/us-sd/regs/64-01-01-33 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67. https://library.partnertax.ai/us-sd/regs/64-01-01-34 Source: 28 SDR 69, effective November 21, 2001; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67. https://library.partnertax.ai/us-sd/regs/64-01-01-35 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67. https://library.partnertax.ai/us-sd/regs/64-01-01-36 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67. https://library.partnertax.ai/us-sd/regs/64-01-01-37 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67. https://library.partnertax.ai/us-sd/regs/64-01-01-38 Source: 28 SDR 69, effective November 21, 2001; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67. https://library.partnertax.ai/us-sd/regs/64-01-01-39 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67. https://library.partnertax.ai/us-sd/regs/64-01-01-40 Source: 28 SDR 69, effective November 21, 2001; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67 , 10-52-4. https://library.partnertax.ai/us-sd/regs/64-01-01-41 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67. https://library.partnertax.ai/us-sd/regs/64-01-01-42 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-01-01-43 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-47B-157 , 10-46E-8, 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-01-01-44 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-01-01-45 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6. Example: A taxpayer using electronic data interchange technology receives electronic invoices from its suppliers. The taxpayer decides to retain the invoice data from com https://library.partnertax.ai/us-sd/regs/64-01-01-46 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-01-01-47 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6. Collateral Reference: The NARA standards may be found at 36 C.F.R., Part 1234, July 1, 1995, edition . https://library.partnertax.ai/us-sd/regs/64-01-01-48 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-01-01-49 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-01-01-50 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-01-01-51 Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-01-01-52 Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2). Law Implemented: SDCL 10-45-30.1 , 10-45-30.2. https://library.partnertax.ai/us-sd/regs/64-01-01-53 Source: 30 SDR 211, effective July 1, 2004. General Authority: SDCL 10-52-4. Law Implemented: SDCL 10-52-9. https://library.partnertax.ai/us-sd/regs/64-02-01-01 Source: 1 SDR 65, effective March 20, 1975; 3 SDR 10, effective August 17, 1976; 5 SDR 60, effective January 25, 1979; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 30 SDR 58, effective November 5, 2003; 38 SDR 122, effective January 17, 2012 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL https://library.partnertax.ai/us-sd/regs/64-02-01-02 Source: 2 SDR 40, effective December 8, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989. https://library.partnertax.ai/us-sd/regs/64-02-01-03 Source: 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 28 SDR 178, effective July 1, 2002 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1, 10-3-1.2. Rule 64:02:01:03.01 Tem https://library.partnertax.ai/us-sd/regs/64-02-01-04 Source: 1 SDR 65, effective March 20, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-02-01-05 Source: 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 7 SDR 30, effective October 5, 1980; 9 SDR 28, effective September 5, 1982; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 30 SDR 58, effective November 5, 2003 ; 47 SDR 71, effective December 10, 2020 . https://library.partnertax.ai/us-sd/regs/64-02-01-06 Source: 1 SDR 65, effective March 20, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1, 10-3-1.2. https://library.partnertax.ai/us-sd/regs/64-02-01-07 Source: 1 SDR 65, effective March 20, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; repealed, 17 SDR 199, effective July 1, 1991. https://library.partnertax.ai/us-sd/regs/64-02-01-08 Source: 1 SDR 65, effective March 20, 1975; repealed, 9 SDR 28, effective September 5, 1982. https://library.partnertax.ai/us-sd/regs/64-02-01-09 Source: 1 SDR 65, effective March 20, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1, 10-3-1.2. https://library.partnertax.ai/us-sd/regs/64-02-01-10 Source: 1 SDR 65, effective March 20, 1975; repealed, 9 SDR 28, effective September 5, 1982. https://library.partnertax.ai/us-sd/regs/64-02-01-11 Source: 1 SDR 65, effective March 20, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995 ; 47 SDR 71, effective December 10, 2020 . https://library.partnertax.ai/us-sd/regs/64-02-01-12 Source: 1 SDR 65, effective March 20, 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 ; 47 SDR 71, effective December 10, 2020 . https://library.partnertax.ai/us-sd/regs/64-02-01-13 Source: 1 SDR 65, effective March 20, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 27 SDR 147, effective July 8, 2001; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 30 SDR 58, effective November 5, 2003; 30 SDR 211, effective July 1, 2004; 32 SDR 58, effective October 25, 2005; 33 SDR 67, effective October 24, 2006; 35 SDR 88, effective October 27, 2 https://library.partnertax.ai/us-sd/regs/64-02-01-14 Source: 2 SDR 40, effective December 8, 1975; 3 SDR 10, effective August 17, 1976; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020. General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1, 10-3-1.2. Cross Reference: Permanent certification -- Program requirements, § 64:02:01:03.02; Permanent certification of outside appraiser assessors https://library.partnertax.ai/us-sd/regs/64-02-01-15 Source: 2 SDR 40, effective December 8, 1975; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-01-16 Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 27 SDR 9, effective August 7, 2000; 47 SDR 71, effective December 10, 2020. General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-1-16, 10-3-1.1, 10-3-1.2. https://library.partnertax.ai/us-sd/regs/64-02-01-17 Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-01-18 Source: 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; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-01-19 Source: 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-01-20 Source: 2 SDR 40, effective December 8, 1975; 3 SDR 10, effective August 17, 1976; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-01-21 Source: 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; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-01-22 Source: 2 SDR 40, effective December 8, 1975; 3 SDR 10, effective August 17, 1976; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-01-23 Source: 2 SDR 40, effective December 8, 1975; 3 SDR 10, effective August 17, 1976; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020. https://library.partnertax.ai/us-sd/regs/64-02-01-24 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-02-01-25 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-02-01-26 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-02-03-01 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 47 SDR 71, effective December 10, 2020. General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1, 10-3-1.2. https://library.partnertax.ai/us-sd/regs/64-02-03-02 Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 41 SDR 108, effective January 5, 2015; 47 SDR 71, effective December 10, 2020. General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1 , 10-3-1.2. https://library.partnertax.ai/us-sd/regs/64-01-01-01 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-47.1 , 10-59-38. Law Implemented: SDCL 10-1-1 , 10-1-2 , 10-59-26. Rule 64:01:01:01.01 Repealed. 64:01:01:01.01. Impartial hearing examiner. Repealed. Source: 17 SDR 4, effective July 18, 1990; repealed 20 SDR 103, effective January 10, 1994. https://library.partnertax.ai/us-sd/regs/64-01-01-02 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-01-01-03 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-01-01-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-59-38. Law Implemented: SDCL 1-26-12.1. https://library.partnertax.ai/us-sd/regs/64-01-01-05 Source: SL 1975, ch 16, § 1; 8 SDR 81, effective January 10, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-18. https://library.partnertax.ai/us-sd/regs/64-01-01-06 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-01-01-07 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-01-01-08 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-15. Declaratory Ruling: This request for a ruling from the Department of Revenue and Regulation regarding its interpretation of SDCL 35-4-2.10 and SDCL 35-4-110 to 35-4-119, inclusive, as applied to 10 different factual scenarios. Secretary of Revenue and Regulation Declaratory Ruling No. 08-01. Declaratory Ruling: A contest https://library.partnertax.ai/us-sd/regs/64-01-01-09 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-15. https://library.partnertax.ai/us-sd/regs/64-01-01-10 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-15. https://library.partnertax.ai/us-sd/regs/64-01-01-11 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 10-1-13. Rule 64:01:01:11.01 Prehearing conference. 64:01:01:11.01. Prehearing conference. The department may require a prehearing conference with all parties involved in a contested case. Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-2 https://library.partnertax.ai/us-sd/regs/64-01-01-12 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-12.1. Declaratory Ruling: A contested case hearing is not required prior to the revocation and cancellation of a sales tax exemption, but an aggrieved party may petition the agency for a declaratory ruling on the merits of whether the revocation and cancellation was proper. Secretary of Revenue Declaratory Ruling No. 80-3. https://library.partnertax.ai/us-sd/regs/64-01-01-13 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 118, effective January 27, 1997. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-16. https://library.partnertax.ai/us-sd/regs/64-01-01-14 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-18. https://library.partnertax.ai/us-sd/regs/64-01-01-15 Source: SL 1975, ch 16, § 1; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-01-01-16 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-19. https://library.partnertax.ai/us-sd/regs/64-01-01-17 Source: SL 1975, ch 16, § 1; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-02-03-03 Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 199, effective July 1, 1991; 19 SDR 42, effective September 29, 1992; 47 SDR 71, effective December 10, 2020. General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1 , 10-3-1.2. https://library.partnertax.ai/us-sd/regs/64-02-03-04 Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 19 SDR 42, effective September 29, 1992; 24 SDR 180, effective July 1, 1998; 47 SDR 71, effective December 10, 2020. https://library.partnertax.ai/us-sd/regs/64-02-03-05 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-03-06 Source: 4 SDR 35, effective December 22, 1977; repealed, 7 SDR 30, effective October 5, 1980. https://library.partnertax.ai/us-sd/regs/64-02-03-07 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 19 SDR 42, effective September 29, 1992. https://library.partnertax.ai/us-sd/regs/64-02-03-08 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-03-09 Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-03-10 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-03-11 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-03-12 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-03-13 Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-03-14 Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 24 SDR 180, effective July 1, 1998; 32 SDR 58, effective October 25, 2005. General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.2. https://library.partnertax.ai/us-sd/regs/64-02-03-15 Source: 4 SDR 35, effective December 22, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-02-03-16 Source: 7 SDR 30, effective October 5, 1980; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 24 SDR 180, effective July 1, 1998; 26 SDR 18, effective August 19, 1999; 29 SDR 177, effective July 2, 2003; 32 SDR 58, effective October 25, 2005; 37 SDR 69, effective October 19, 2010; repealed, 41 SDR 108, effective January 5, 2015. 64:02:03:16.01. Course requirements for renewal certificates for any applicant beginning a https://library.partnertax.ai/us-sd/regs/64-02-03-17 Source: 14 SDR 95, effective January 10, 1988; 19 SDR 42, effective September 29, 1992; 29 SDR 177, effective July 2, 2003 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1, 10-3-1.2. https://library.partnertax.ai/us-sd/regs/64-02-03-18 Source: 24 SDR 180, effective July 1, 1998; 26 SDR 18, effective August 19, 1999 ; 47 SDR 71, effective December 10, 2020 . https://library.partnertax.ai/us-sd/regs/64-02-03-19 Source: 29 SDR 177, effective July 2, 2003; 41 SDR 108, effective January 5, 2015. General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.2. https://library.partnertax.ai/us-sd/regs/64-03-01-01 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-02 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. Rule 64:03:01:02.01 Transferred. 64:03:01:02.01. Transferred to § 64:04:04:01 . Rule 64:03:01:02.02 Repealed. 64:03:01:02.02. Market approach to valuation of property. Repealed. Source: 16 SDR 76, effective November 1, 1989; repealed, 24 SDR 180, effective July 1, 1998. Rule 64:03:01:02.03 Repealed. 64:03:01:02.03. Income approach to valuation of property. Repe https://library.partnertax.ai/us-sd/regs/64-03-01-03 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-04 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-05 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-06 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-07 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-08 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-09 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-10 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-11 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-12 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-13 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-14 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-15 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-16 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-17 Source: 4 SDR 5, effective August 7, 1977; repealed, 7 SDR 30, effective October 5, 1980. https://library.partnertax.ai/us-sd/regs/64-03-01-18 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-19 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-20 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-21 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-22 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-23 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-24 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-25 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-03-01-26 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-27 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-28 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-03-01-29 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-01-30 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-02-01 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-02-02 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-02-03 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-02-04 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-03-02-05 Source: 4 SDR 5, effective August 7, 1977; repealed, 12 SDR 11, effective January 12, 1986. https://library.partnertax.ai/us-sd/regs/64-03-02-06 Source: 4 SDR 5, effective August 7, 1977; repealed, 12 SDR 11, effective January 12, 1986. https://library.partnertax.ai/us-sd/regs/64-03-02-07 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-03-02-08 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-02-09 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-03-01 Source: 4 SDR 5, effective August 7, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-03-02 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-03-03 Source: 4 SDR 5, effective August 6, 1977; repealed, 12 SDR 111, effective January 12, 1986. https://library.partnertax.ai/us-sd/regs/64-03-03-04 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-03-05 Source: 4 SDR 5, effective August 6, 1977; repealed, 12 SDR 111, effective January 12, 1986. https://library.partnertax.ai/us-sd/regs/64-03-03-06 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-03-07 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-03-08 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-03-03-09 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-03-03-10 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-03-03-11 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-04-01-0A Source: 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994. https://library.partnertax.ai/us-sd/regs/64-04-01-0B Source: 17 SDR 4, effective July 18, 1990; 17 SDR 199, effective July 1, 1991; repealed, 19 SDR 42, effective September 29, 1992. https://library.partnertax.ai/us-sd/regs/64-04-01-0C Source: 17 SDR 199, effective July 1, 1991; 20 SDR 134, effective February 22, 1994; repealed, 26 SDR 18, effective August 19, 1999. https://library.partnertax.ai/us-sd/regs/64-04-01-0D Source: 33 SDR 226, effective June 27, 2007; transferred to Chapter 64:17:01, Appendix A, 35 SDR 88, effective October 27, 2008. https://library.partnertax.ai/us-sd/regs/64-04-01-01 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-04-01-02 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-01-03 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-01-04 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 199, effective July 1, 1991; 21 SDR 219, effective July 1, 1995 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-6-33.13. Law Implemented: SDCL 10-1-15, 10-1-16, 10-3-30 , 10-6-50 . 64:04:01:04.01 . Time limitation for submission of information to the secretary. No information may be submitted to the secretary to establish or amend the equalization factor for an assessment year https://library.partnertax.ai/us-sd/regs/64-04-01-05 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-04-01-06 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. Rule 64:04:01:06.01 Certificate of value. 64:04:01:06.01. Certificate of value. The form for the certificate of value required by SDCL 7-9-7 and 10-13-40 is the PT-56 . T he form must include the following: (1) The name, current and new mailing addres https://library.partnertax.ai/us-sd/regs/64-04-01-07 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-01-08 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 19 SDR 42, effective September 29, 1992. https://library.partnertax.ai/us-sd/regs/64-04-01-09 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-6- 124 (1)(2) . Law Implemented: SDCL 10-1-15 , 10-6-33 . https://library.partnertax.ai/us-sd/regs/64-04-01-10 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-04-01-11 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-04-01-12 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-01-13 Source: 2 SDR 40, effective December 8, 1975; transferred from § 64:02:02:01, 4 SDR 35, effective December 22, 1977; 5 SDR 60, effective January 25, 1979; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 24 SDR 31, effective September 17, 1997; 24 SDR 180, effective July 1, 1998; 26 SDR 18, effective August 1 https://library.partnertax.ai/us-sd/regs/64-04-01-14 Source: 2 SDR 40, effective September 1, 1976; transferred from § 64:02:02:02, 4 SDR 35, effective December 22, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-01-15 Source: 2 SDR 40, effective December 8, 1975; transferred from § 64:02:02:03, 4 SDR 35, effective December 22, 1977; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-04-01-16 Source: 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-04-01-17 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-04-01-18 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-04-01-19 Source: 17 SDR 4, effective July 18, 1990; repealed, 19 SDR 42, effective September 29, 1992. https://library.partnertax.ai/us-sd/regs/64-04-01-20 Source: 24 SDR 180, effective July 1, 1998; 27 SDR 147, effective July 8, 2001; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 30 SDR 211, effective July 1, 2004; 32 SDR 58, effective October 25, 2005; 33 SDR 67, effective October 24, 2006; 34 SDR 93, effective October 17, 2007; 35 SDR 88, effective October 27, 2008; 37 SDR 69, effective October 19, 2010; 38 SDR 122, effective January 17, 2012; 39 SDR 123, effective January 17, 2013; 40 SDR 129, effective January 16, 201 https://library.partnertax.ai/us-sd/regs/64-04-01-21 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-04-01-22 Source: 27 SDR 9, effective August 7, 2000; 29 SDR 177, effective July 1, 2003; 32 SDR 58, effective October 25, 2005; repealed, 37 SDR 69, effective October 19, 2010. https://library.partnertax.ai/us-sd/regs/64-04-01-23 Source: 27 SDR 9, effective August 7, 2000; repealed, 37 SDR 69, effective October 19, 2010. https://library.partnertax.ai/us-sd/regs/64-04-01-24 Source: 27 SDR 9, effective August 7, 2000; 30 SDR 211, effective July 1, 2004; repealed, 37 SDR 69, effective October 19, 2010. https://library.partnertax.ai/us-sd/regs/64-04-01-25 Source: 27 SDR 9, effective August 7, 2000; 30 SDR 211, effective July 1, 2004; repealed, 37 SDR 69, effective October 19, 2010. https://library.partnertax.ai/us-sd/regs/64-04-01-26 Source: 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-10-6. Law Implemented: SDCL 10-4-2.4 , 10-9-2 , 10-21-39. https://library.partnertax.ai/us-sd/regs/64-04-01-27 Source: 28 SDR 178, effective July 1, 2002 ; 47 SDR 71, effective December 10, 2020 . https://library.partnertax.ai/us-sd/regs/64-04-01-28 Source: 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-12-43(4) , 10-13-36(4). Law Implemented: SDCL 10-12-43(4) , 10-13-36(4). https://library.partnertax.ai/us-sd/regs/64-04-01-29 Source: 29 SDR 177, effective July 2, 2003; 32 SDR 58, effective October 25, 2005; repealed, 37 SDR 69, effective October 19, 2010. https://library.partnertax.ai/us-sd/regs/64-04-01-30 Source: 29 SDR 177, effective July 2, 2003; 32 SDR 69, effective November 7, 2005; repealed, 37 SDR 69, effective October 19, 2010. 64:04:01:30.01 . Director of equalization permitted to make adjustments to values when using productivity valuation to establish value. The county director of equalization may adjust values when using the productivity valuation method of valuing agricultural land. The adjustments shall be made equitably and uniformly. Any adjustment made shall be based on documented https://library.partnertax.ai/us-sd/regs/64-04-01-31 Source: 29 SDR 177, effective July 2, 2003; 32 SDR 58, effective October 25, 2005; 37 SDR 69, effective October 19, 2010. General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-1-15 , 10-1-16 , 10-3-41 , 10-12-44 , 10-13-37. Rule 64:04:01:31.01 Department to review adjustments for consideration in determining equalization factor. lrpr14533 lrpr14296 2 0 2010-10-19T14:02:00Z 2010-10-19T14:02:00Z 1 118 674 State of South Dakota 5 1 791 10.6858 MicrosoftInternetExplorer4 64:04:01:31.01. Depart https://library.partnertax.ai/us-sd/regs/64-04-01-32 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-04-01-33 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-04-01-34 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-04-01-35 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-04-02-01 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-02 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-03 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 31, effective September 17, 1997. https://library.partnertax.ai/us-sd/regs/64-04-02-04 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-05 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-06 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-07 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-08 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-09 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-10 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-11 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-12 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-13 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-14 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-02-15 Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-04-04-01 Source: 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 17 SDR 199, effective July 1, 1991; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 23 SDR 117, effective January 27, 1997; 24 SDR 31, effective September 17, 1997; 24 SDR 180, effective July 1, 1998; 26 SDR 18, effective August 19, 1999; 27 SDR 9, effective August 7, 2000; 27 SDR 147, effective July 8, 2001; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 3 https://library.partnertax.ai/us-sd/regs/64-04-04-02 Source: 11 SDR 1, effective July 19, 1984; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 15 SDR 58, effective October 19, 1988; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 17 SDR 199, effective July 1, 1991; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 23 SDR 117, effective January 27, 1997; 38 SDR 122, effective January 17, 2012; transferred from § https://library.partnertax.ai/us-sd/regs/64-04-04-03 Source: 11 SDR 1, effective July 19, 1984; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 15 SDR 58, effective October 19, 1988; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 17 SDR 199, effective July 1, 1991; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 23 SDR 117, effective January 27, 1997; 38 SDR 122, effective January 17, 2012; transferred from § https://library.partnertax.ai/us-sd/regs/64-04-04-04 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:01:25 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 . https://library.partnertax.ai/us-sd/regs/64-04-04-05 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 29 SDR 177, effective July 2, 2003; transferred from § 64:03:01:28 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 . https://library.partnertax.ai/us-sd/regs/64-04-04-06 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:02:04 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 . https://library.partnertax.ai/us-sd/regs/64-04-04-07 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 29 SDR 177, effective July 2, 2003; transferred from § 64:03:02:07 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 . https://library.partnertax.ai/us-sd/regs/64-04-04-08 Source: 4 SDR 5, effective August 9, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:09 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 . https://library.partnertax.ai/us-sd/regs/64-04-04-09 Source: 4 SDR 5, effective August 9, 1977; 7 SDR 30, effective October 5, 1980; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:10 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 . https://library.partnertax.ai/us-sd/regs/64-04-04-10 Source: 4 SDR 5, effective August 9, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:11 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 . https://library.partnertax.ai/us-sd/regs/64-05-01-01 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-17 , 10-6- 124 . Law Implemented: SDCL 10-6-50 , 10-6-105 , 10-11-54 , 10-11-55 . https://library.partnertax.ai/us-sd/regs/64-05-01-02 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-1-17. Law Implemented: SDCL 10-11-55. 64:05:01:02.01 . Annual sales ratio audit. The director of equalization may adjust the selling price of a property for the annual sales ratio audit if the real estate sale or transfer form or the mobile home sale or transfer form is accompanied by documentation sh https://library.partnertax.ai/us-sd/regs/64-05-01-03 Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 10-1-17 , 10-11-54. Law Implemented: SDCL 10-11-55 , 10-11-56. Rule 64:05:01:03.01 Exclusion from sales ratio study -- Change in use. 64:05:01:03.01. Exclusion from sales ratio study -- Change in use. To exclude a sale from the sales ratio study because of a change in the use of the property between the legal assessment date and the date of the sal https://library.partnertax.ai/us-sd/regs/64-05-01-04 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-05-01-05 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 29 SDR 177, effective July 1, 2003. General Authority: SDCL 10-1-17. Law Implemented: SDCL 10-11-55. Rule 64:05:01:05.01 Repealed. 64:05:01:05.01. Compliance audit. Repealed. Source: 17 SDR 4, effective July 18, 1990; 20 SDR 210, effective July 1, 1994; 21 SDR 219, effective July 1, 1995; https://library.partnertax.ai/us-sd/regs/64-05-01-06 Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 27 SDR 147, effective July 8, 2001. General Authority: SDCL 10-6- 124 (1). Law Implemented: SDCL 10-1-17 , 10-6-105 , 10-11-54 , 10-11-55 . https://library.partnertax.ai/us-sd/regs/64-05-01-07 Source: 4 SDR 5, effective August 7, 1977; repealed, 7 SDR 30, effective October 5, 1980. https://library.partnertax.ai/us-sd/regs/64-05-01-08 Source: 27 SDR 9, effective August 7, 2000; transferred from § 64:04:01:21 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-1-15, 10-1-16, 10-6-2 . https://library.partnertax.ai/us-sd/regs/64-06-01-00 Source: 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3) , 10-46A-19(3) , 10-46B-18(3). Law Implemented: SDCL 10-1-13. Declaratory Rulings: Receipts from the sale of membership cards, which are required before individuals may shop for groceries in warehouse stores and which may be exchanged fo https://library.partnertax.ai/us-sd/regs/64-06-01-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-2. Rule 64:06:01:01.01 Sales to or by the United States army and its instrumentalities upon military reservations. 64:06:01:01.01. Sales to or by the United States army and its instrumentalities upon military reservations. Sales tax does not apply to service organizations operating e https://library.partnertax.ai/us-sd/regs/64-06-01-02 Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 9 SDR 28, effective September 5, 1982; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(1), 10-52A-7(1). Law Implemented: SDCL 10-45-24 , 10-45-26 , 10-45D-12 , 10-46E-8, 10 -52A-6. https://library.partnertax.ai/us-sd/regs/64-06-01-03 Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002. Rule 64:06:01:03.01 Bad checks. lrpr14533 lrpr14296 2 1 2007-06-25T17:56:00Z 2007-06-27T13:20:00Z 2007-06-27T13:20:00Z 1 94 542 State of South Dakota 4 1 635 10.6830 Clean MicrosoftInternetExplorer4 64:06:01:03.01. Bad checks. https://library.partnertax.ai/us-sd/regs/64-06-01-04 Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979. https://library.partnertax.ai/us-sd/regs/64-06-01-05 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(1), 10-52A-7(1). Law Implemented: SDCL 10-45-24 , 10-45D-12 , 10-46E-8, 10 -52A-6. https://library.partnertax.ai/us-sd/regs/64-06-01-06 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. Examples: (1) A and her family are moving so she decides to sell some household items before leaving. She advertises that she is having a garage sale. She sells many of the things she advertised. She does not have to collect or remit sales tax on these items as she is a casual or https://library.partnertax.ai/us-sd/regs/64-06-01-07 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(1), 10-52A-7(1). Law Implemented: SDCL 10-45-2 , 10-45D-12 , 10-46E-8, 10 -52A-6. Rule 64:06:01:07.01 Application for tax permit. lrpr14533 lrpr14296 2 1 2006-06-30T16:36:00Z 2006-06-30T16:36:00Z 1 225 1285 State o https://library.partnertax.ai/us-sd/regs/64-06-01-08 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-61 , 10-46-2 , 10-46-2.2. Rule 64:06:01:08.01 Exemption certificates -- Forms accepted. lrpr14533 https://library.partnertax.ai/us-sd/regs/64-06-01-09 Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 7 SDR 80, effective February 22, 1981; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 25 SDR 167, effective July 1, 1999; 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-47.1(2). Law Implemented: SDCL 10-45-1(10) , 10-45-2 , 10 -45-30. Rule 64:06:01:09.01 Sale a https://library.partnertax.ai/us-sd/regs/64-06-01-10 Source: SL 1975, ch 16, § 1; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2 , 10-45-2.4. https://library.partnertax.ai/us-sd/regs/64-06-01-11 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-06-01-12 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. https://library.partnertax.ai/us-sd/regs/64-06-01-13 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-14. https://library.partnertax.ai/us-sd/regs/64-06-01-14 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989. https://library.partnertax.ai/us-sd/regs/64-06-01-15 Source: SL 1975, ch 16, § 1; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-45-47.1(4) , 10-46-35.1(4). Law Implemented: SDCL 10-45-2 , 10-45-10 , 10-45-14 , 10-45-61 , 10-46-9. https://library.partnertax.ai/us-sd/regs/64-06-01-16 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-01-17 Source: SL 1975, ch 16, § 1; 8 SDR 81, effective January 10, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-10. https://library.partnertax.ai/us-sd/regs/64-06-01-18 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002. https://library.partnertax.ai/us-sd/regs/64-06-01-19 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 118, effective January 27, 1997; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-10. Declaratory Ruling: The sales tax exemption from receipts of sales of tangible personal property to governmental agencies also applies to the gross receipts from sales of services to governmental entities. Secretary of Revenue Declaratory https://library.partnertax.ai/us-sd/regs/64-06-01-20 Source: SL 1975, ch 16, § 1; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 27 SDR 9, effective August 7, 2000; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-33A-16(2) 10-45-47.1(2) , 10-45D-13(2) , 10-46E-11(2) , 10-52A-7(2) , 49-31-51.1(1). Law Implemented: SDCL 10-33A-10.1, 10-45-27.3, 10-45D-10.2, 10-46A-8, 10-46A-1.8, 10-46E-8, https://library.partnertax.ai/us-sd/regs/64-06-01-21 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2. Declaratory Rulings: The Salvation Army is a non-profit relief agency not subject to sales tax. Secretary of Revenue Declaratory Ruling No. 75-1. A contractor who installs a pipe organ in a church is subject to sales and use tax on the materials used in performance of the https://library.partnertax.ai/us-sd/regs/64-06-01-22 Source: SL 1975, ch 16, § 1; repealed, 2 SDR 40, effective December 8, 1975. https://library.partnertax.ai/us-sd/regs/64-06-01-23 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-9. https://library.partnertax.ai/us-sd/regs/64-06-01-24 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-9. https://library.partnertax.ai/us-sd/regs/64-06-01-25 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-9. https://library.partnertax.ai/us-sd/regs/64-06-01-26 Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984. Rule 64:06:01:26.01 Repealed. 64:06:01:26.01. Lease purchase agreements. Repealed. Source: 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-06-01-27 Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-06-01-28 Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979. https://library.partnertax.ai/us-sd/regs/64-06-01-29 Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-52-4 , 10-52A-7(2). Law Implemented: SDCL 10-52-4 , 10-52A-4.2. Rule 64:06:01:29.01 Repealed. 64:06:01:29.01. City to notify secretary of adoption of local sales and use tax. Repealed. Source: 15 SDR 58, effect https://library.partnertax.ai/us-sd/regs/64-06-01-30 Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-52-4 , 10-52A-7(1). Law Implemented: SDCL 10-52-4 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-06-01-31 Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-35.1(3) , 10-52-4. Law Implemented: SDCL 10-46-6.1 , 10-52-4. https://library.partnertax.ai/us-sd/regs/64-06-01-32 Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979. https://library.partnertax.ai/us-sd/regs/64-06-01-33 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 20 SDR 196, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(1), 10-52A-7(1). Law Implemented: SDCL 10-45-25 , 10-45D-12 , 10-46E-8, 10 -52A-6. Rule 64:06:01:33.01 Repealed. 64:06:01:33.01. Reporting requirements for business opera https://library.partnertax.ai/us-sd/regs/64-06-01-34 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-35.1(3) , 10-46E-11(3). Law Implemented: SDCL 10-46-6.1 , 10-46E-8 , 10-46E-13. https://library.partnertax.ai/us-sd/regs/64-06-01-35 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46E-11(4) , 10-52-4 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46E-8 , 10-52-4 , 10-52A-6. Rule https://library.partnertax.ai/us-sd/regs/64-06-01-36 Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979. https://library.partnertax.ai/us-sd/regs/64-06-01-37 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1 , 10-45D-13(2) , 10-46E-11(2), 10-52-4 , 10-52A-7(2). Law Implemented: SDCL 10-45-29 , 10-45D-12 , 10-46E-8, 10-52-4 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-06-01-38 Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-10. Declaratory Rulings: The Salvation Army is a nonprofit relief agency not subject to sales tax. Secretary of Revenue Declaratory Ruling No. 75-1. A nonprofit corporation whose general purpose is to provide services to older persons in the commu https://library.partnertax.ai/us-sd/regs/64-06-01-39 Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 7 SDR 80, effective February 22, 1981; 9 SDR 28, effective September 5, 1982; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 27 SDR 9, effective August 7, 2000; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-47.1(2) , 10-45D-13(2) , 10-46E-11(2) , 10-52-4 , 10-52A-7(2) https://library.partnertax.ai/us-sd/regs/64-06-01-40 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 9 SDR 28, effective September 5, 1982; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-47.1(2) , 10-45D-13(2) , 10-46-35.1 , 10-46E-11(2) , 10-52A-7(2). Law Implemented: SDCL 10-45-27.3, 10-45D-10.2, 10-46-39, 10-46E-8, 10 https://library.partnertax.ai/us-sd/regs/64-06-01-41 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(2) , 10-45D-13(3) , 10-46E-11(3) , 10-52A-7(3). Law Implemented: SDCL 10-45-29 , 10-45D-12 , 10-46E-8 , 10 -52A-6. https://library.partnertax.ai/us-sd/regs/64-06-01-42 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-24. https://library.partnertax.ai/us-sd/regs/64-06-01-43 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1 (3). Law Implemented: SDCL 10-45-2 , 10-45 - 2.4 . https://library.partnertax.ai/us-sd/regs/64-06-01-44 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 30 SDR 58, effective November 5, 2003; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(2), 10-52A-7(1). Law Implemented: SDCL 10-45-24 , 10-45D-12 , 10-46E-8, 10 -52A-6. https://library.partnertax.ai/us-sd/regs/64-06-01-45 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002. https://library.partnertax.ai/us-sd/regs/64-06-01-46 Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-06-01-47 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-06-01-48 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-06-01-49 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. https://library.partnertax.ai/us-sd/regs/64-06-01-50 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 211, effective July 1, 2004. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-1.4 , 10-45-2. https://library.partnertax.ai/us-sd/regs/64-06-01-51 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989. https://library.partnertax.ai/us-sd/regs/64-06-01-52 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-06-01-54 Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(1), 10-52A-7(1). Law Implemented: SDCL 10-45-24 , 10-45D-12 , 10-46E-8, 10 -52A-6. https://library.partnertax.ai/us-sd/regs/64-06-01-55 Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 30 SDR 58, effective November 5, 2003; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(1), 10-52A-7(1). Law Implemented: SDCL 10-45-24 , 10-45D-12 , 10-46E-8, 10 -52A-6. https://library.partnertax.ai/us-sd/regs/64-06-01-56 Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-24 , 10-45-26. https://library.partnertax.ai/us-sd/regs/64-06-01-57 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-06-01-58 Source: 9 SDR 28, effective July 1, 1983; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-1(10) , 10-45-1.14. Examples: (1) An architect is hired to do a study on the feasibility of renovating a building in another city. In order to make the study the architect purchases a ticket in the architect's own name and flies to th https://library.partnertax.ai/us-sd/regs/64-06-01-59 Source: 22 SDR 6, effective July 23, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. https://library.partnertax.ai/us-sd/regs/64-06-01-60 Source: 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45D-13(1) , 10-52A-7(1). Law Implemented: SDCL 10- 45D-12, 10-52A-6 . https://library.partnertax.ai/us-sd/regs/64-06-01-61 Source: 29 SDR 177, effective July 2, 2003; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-62 Source: 29 SDR 177, effective July 2, 2003; 30 SDR 211, effective July 1, 2004; 35 SDR 48, effective September 8, 2008; 41 SDR 173, effective May 14, 2015. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-63 Source: 29 SDR 177, effective July 2, 2003; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. Rule 64:06:01:63.01 Sourcing rules for attorney services. 64:06:01:63.01. Sourcing rules for attorney services. Notwithstanding § 64:06:01:62 and 64:06:01:63, the sale of attorney services is sourced to the attorney's office. Source: 41 SDR 173, effective May 14, 2015. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-64 Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-65 Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-66 Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-67 Source: 29 SDR 177, effective July 2, 2003; 32 SDR 225, effective July 3, 2006; repealed, 33 SDR 226, effective June 27, 2007. https://library.partnertax.ai/us-sd/regs/64-06-01-68 Source: 29 SDR 177, effective July 2, 2003; 31 SDR 214, effective July 6, 2005; 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-94.1 , 10-45-108. Rule 64:06:01:68.01 Definition of terms used in direct mail sourcing rule. lrpr14533 lrpr14296 2 20 2010-09-08T16:12:00Z 2010-09-21T14:44:00Z 2010-09-21T14:44:00Z 1 200 1142 State of South Dakota 9 2 1340 10.6858 MicrosoftInternetExplorer4 64:06:01:68.01. Definition of terms used in direct mail so https://library.partnertax.ai/us-sd/regs/64-06-01-69 Source: 29 SDR 177, effective July 2, 2003; repealed, SL 2010, ch 59, § 5, effective July 1, 2010. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-70 Source: 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). https://library.partnertax.ai/us-sd/regs/64-06-01-71 Source: 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-72 Source: 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-73 Source: 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-01-74 Source: 38 SDR 214, effective June 21, 2012 General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. Example: AZ, a customer in South Dakota, contacts a massage therapist located outside South Dakota for a therapeutic massage. AZ requests that the therapist perform the massage at her residence in South Dakota. The therapist travels to AZ's residence to perform the massage. AZ receives, or makes first use of, the service in South Dakota where the massage is performed; therefore the sal https://library.partnertax.ai/us-sd/regs/64-06-02-01 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-02 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-03 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-12.1 , 10-45-20. Rule 64:06:02:03.01 Advertising payments. 64:06:02:03.01. Advertising payments. Gross recei https://library.partnertax.ai/us-sd/regs/64-06-02-04 Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-05 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-06 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed by SL 1995, ch 68, §12A, effective July 1, 1995. Rule 64:06:02:06.01 Repealed. 64:06:02:06.01. Community sales, auction houses, and public auctions. Repealed. Source: 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed by SL 1995, ch 68, § 12A, effective July 1, 1995. Rule 64:06:02:06.02 Consignment sales are retail sales. lrpr14 https://library.partnertax.ai/us-sd/regs/64-06-02-07 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-4.1 , 10-45-5 , 10-45-25 , 10-46-2. Rule 64:06:02:07.01 Independent contractors. 64:06:02:07.01. Independent contractors. The prime factor in distinguishing an employee from an independent contractor is the degree of control exercised b https://library.partnertax.ai/us-sd/regs/64-06-02-08 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-5. https://library.partnertax.ai/us-sd/regs/64-06-02-09 Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-06-02-10 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-45D-13(3) , 10-46-35.1(3) , 10-52A-7(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-5.2 , 10-45-7 , 10-45D-2 , 10-46-2 , 10-46-2.2 , 10 -52A-2. https://library.partnertax.ai/us-sd/regs/64-06-02-11 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-47.1(3) , 10-45D-13(2) , 10-52A-7(2). Law Implemented: SDCL 10-45-2 , 10-45D-12 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-06-02-12 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-13 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-14 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-15 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-5 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-02-16 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-5 , 10-45-2.4 , 10-46-2 , 10-46-2.2. https://library.partnertax.ai/us-sd/regs/64-06-02-17 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-18 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2. https://library.partnertax.ai/us-sd/regs/64-06-02-19 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; repealed, 29 SDR 177, effective July 2, 2003 https://library.partnertax.ai/us-sd/regs/64-06-02-20 Source: SL 1975, ch 16, § ; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-4 , 10-45-5.2 , 10-45-6.1. Rule 64:06:02:20.01 Sale of telephone directories. 64:06:02:20.01. Sale of telephone directories. The purchase of telephone directories for distribution to subscribers is not for resale and sales tax applies at the time of purchase. Source: 16 SDR 76, effect https://library.partnertax.ai/us-sd/regs/64-06-02-21 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-5.2 , 10-45-6.1 , 10-46-2.1. Rule 64:06:02:21.01 Repealed. 64:06:02:21.01. Communication service -- 800-number telephone services. Repealed. Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; repealed, https://library.partnertax.ai/us-sd/regs/64-06-02-22 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-6.1 , 10-45-12.1. Rule 64:06:02:22.01 Satellite systems. 64:06:02:22.01. Satellite systems. Charges for connection of a satellite system for homeowner use are subject to sales tax. Contractor's excise tax must be remitted on all charges for the connection of a commercial system. The cost of installing poles or lines betwe https://library.partnertax.ai/us-sd/regs/64-06-02-23 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-06-02-24 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-06-02-25 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-06-02-26 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 43, effective October 13, 1997. Rule 64:06:02:26.02 Transferred. 64:06:02:26.02. Transferred to § 64:07:01:17. https://library.partnertax.ai/us-sd/regs/64-06-02-27 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-28 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-46-2. Declaratory Ruling: Gold and silver inserted into patients' teeth by dentists are exempt from sales tax. Secretary of Revenue Declaratory Ruling No. 77-15. https://library.partnertax.ai/us-sd/regs/64-06-02-29 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 15 SDR 58, effective October 19, 1988. https://library.partnertax.ai/us-sd/regs/64-06-02-30 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-31 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-02-32 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. Rule 64:06:02:32.01 Seeding and sodding. 64:06:02:32.01. Seeding and sodding. The laying of sod or the planting of seeds is subject to sales tax. If sodding or seeding is done in conjunction with earth moving or landscaping, it is subject to the contractor's excise tax. Source: 16 SDR 76, effective November 1, 1989; 21 https://library.partnertax.ai/us-sd/regs/64-06-02-33 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 22 SDR 6, effective July 23, 1995. https://library.partnertax.ai/us-sd/regs/64-06-02-34 Source: SL 1975, ch 16, § 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. Example: (1) Johnson Tire Company hires Smith Parcel to deliver a tire from its https://library.partnertax.ai/us-sd/regs/64-06-02-35 Source: SL 1975, ch 16, § 1; repealed, 2 SDR 40, effective December 8, 1975. https://library.partnertax.ai/us-sd/regs/64-06-02-36 Source: SL 1975, ch 16, § 1; repealed, 2 SDR 40, effective December 8, 1975. https://library.partnertax.ai/us-sd/regs/64-06-02-37 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-38 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-5. Rule 64:06:02:38.01 Tax on towing services. 64:06:02:38.01. Tax on towing services. State sales tax and municipal sales tax on a towing service shall be determined by the destination of the vehicle towed. Source: 16 SDR 76, effective November https://library.partnertax.ai/us-sd/regs/64-06-02-39 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-46-9. https://library.partnertax.ai/us-sd/regs/64-06-02-40 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-5 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-02-41 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-5 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-02-42 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-5 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-02-43 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-5 , 10-46-9. https://library.partnertax.ai/us-sd/regs/64-06-02-44 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-5 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-02-45 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-12.1. https://library.partnertax.ai/us-sd/regs/64-06-02-46 Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-06-02-47 Source: SL 1975, ch 16, § 1; repealed, 2 SDR 40, effective December 8, 1975. https://library.partnertax.ai/us-sd/regs/64-06-02-48 Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-06-02-49 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 7 SDR 80, effective February 22, 1981; 11 SDR 1, effective July 19, 1984; repealed, 12 SDR 111, effective January 12, 1986. https://library.partnertax.ai/us-sd/regs/64-06-02-50 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; 22 SDR 6, effective July 23, 1995; 22 SDR 43, effective October 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-12.1. https://library.partnertax.ai/us-sd/regs/64-06-02-51 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-5.2. https://library.partnertax.ai/us-sd/regs/64-06-02-52 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-5 , 10-45-12.1 , 10-45-20 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-02-53 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-5 , 10-45-12.1 , 10-46-2 , 10-46-2.2. Declaratory Ruling: A business that provides microfiches of individuals' personal and medical history to be carried with them for emerg https://library.partnertax.ai/us-sd/regs/64-06-02-54 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 15 SDR 58, effective October 19, 1988. https://library.partnertax.ai/us-sd/regs/64-06-02-55 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 15 SDR 58, effective October 19, 1988. https://library.partnertax.ai/us-sd/regs/64-06-02-56 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-57 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-5.2. https://library.partnertax.ai/us-sd/regs/64-06-02-58 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 13,4, effective July 1, 1987; 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-5. https://library.partnertax.ai/us-sd/regs/64-06-02-59 Source: SL 1975, ch 16, § 1; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2. https://library.partnertax.ai/us-sd/regs/64-06-02-60 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-5 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-02-61 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-62 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-63 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-5. https://library.partnertax.ai/us-sd/regs/64-06-02-64 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-5. https://library.partnertax.ai/us-sd/regs/64-06-02-65 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 118, effective January 27, 1997; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-4 , 10-45-2.4 , 10-46-2 , 10-46-2.2. https://library.partnertax.ai/us-sd/regs/64-06-02-66 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 23 SDR 118, effective January 27, 1997. https://library.partnertax.ai/us-sd/regs/64-06-02-67 Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979. https://library.partnertax.ai/us-sd/regs/64-06-02-68 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 19 SDR 42, effective September 29, 1992. https://library.partnertax.ai/us-sd/regs/64-06-02-69 Source: 2 SDR 2, effective July 17, 1975; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-70 Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1). Law Implemented: SDCL 10-58-3. https://library.partnertax.ai/us-sd/regs/64-06-02-71 Source: 2 SDR 2, effective July 17, 1975; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-02-72 Source: 2 SDR 2, effective July 17, 1975; 7 SDR 80, effective February 22, 1981; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-14 , 10-45-14.1 , 10-45-14.6. Declaratory Ruling: Public alcohol treatment facilities appro https://library.partnertax.ai/us-sd/regs/64-06-02-73 Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-7 , 10-45-14 , 10-45-14.1. Examples: Examples of nontaxable charges include: oxygen, anesthetics, intravenous solutions, plasma, drugs, antibiotics, operating room anesthetist, blood transfusions, nursery, laboratory, delivery room, basal metabolism, treatments and x-ray https://library.partnertax.ai/us-sd/regs/64-06-02-74 Source: 2 SDR 2, effective July 17, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 Law Implemented: SDCL 10-45-2 , 10-45-14 , 10-45-14.1. https://library.partnertax.ai/us-sd/regs/64-06-02-75 Source: 2 SDR 2, effective July 17, 1975; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-45-47.1(3) , 10-45D-13(3) , 10-46-35.1(3) , 10-52A-7(3). Law Implemented: SDCL 10-45-2 , 10-45-7 , 10-45D-2 , 10-46-2 , 10-52A-2. Declaratory Ruling: Rental of boat slips for more than 28 days, where the lessor provides a night guard, ga https://library.partnertax.ai/us-sd/regs/64-06-02-76 Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-5 , 10-46-2. Examples: Examples include but are not limited to cleaners of: furniture, floor coverings, heating and cooling systems, walls, ceilings, plumbing and windows, and all other cleaning services to real or personal property. https://library.partnertax.ai/us-sd/regs/64-06-02-78 Source: 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-4 , 10-45-5.2. https://library.partnertax.ai/us-sd/regs/64-06-02-79 Source: 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-5.2. https://library.partnertax.ai/us-sd/regs/64-06-02-80 Source: 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 10-45-47.1(3) Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-5.2. https://library.partnertax.ai/us-sd/regs/64-06-02-81 Source: 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002. Rule 64:06:02:81.01 Taxability of nonresident attorney services used in South Dakota. 64:06:02:81.01. Taxability of nonresident attorney services used in South Dakota. Any person using services in South Dakota that are provided by a nonresident attorney is liable for use tax on the cos https://library.partnertax.ai/us-sd/regs/64-06-02-82 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-46-3. https://library.partnertax.ai/us-sd/regs/64-06-02-83 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1 , 10-46-40. Law Implemented: SDCL 10-45-4.1 , 10-45-5.2 , 10-45-7 , 10-45-12.1 , 10-46-2.1. Examples: (1) Ann Adams rents an office from the U Rent It Agency for $1,000 a month. Included in the rental fee are electricity, heat, water, and janitorial services. For an additional $25 per month, U Rent It will provide security guard services. The $1,000 rental fee is not tax https://library.partnertax.ai/us-sd/regs/64-06-02-84 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-45-47.1(3) , 10-45D-13(3). Law Implemented: SDCL 10-45-4.1 , 10-45-5.2 , 10-45-7 , 10-45-8 , 10-45D-2. Examples: (1) Farmer Brown agrees to lease land for hunting purposes to the ABC corporation. A written agreement is entered into stating the fee charged, the description of the land to be hunted on, and the time hunting may occur. Farmer Brown also agrees https://library.partnertax.ai/us-sd/regs/64-06-02-85 Source: 17 SDR 4, effective July 18, 1990; 28 SDR 178, effective July 1, 2002 General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-5.2. Examples: (1) A real estate broker takes a listing on a home in Pierre. Under the multiple listing agreement, another agent sells the property. The listing broker collects the commission and the state and city sales tax. The broker then distributes the selling agent's percentage of the commission and the applicable sales tax to the selling agent. T https://library.partnertax.ai/us-sd/regs/64-06-02-86 Source: 24 SDR 43, effective October 13, 1997; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-45D-13(3). Law Implemented: SDCL 10-45D-12. https://library.partnertax.ai/us-sd/regs/64-06-02-87 Source: 24 SDR 97, effective January 25, 1998; 24 SDR 137, effective April 15, 1998. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-4 , 10-45-4.1. https://library.partnertax.ai/us-sd/regs/64-06-02-88 Source: 24 SDR 180, effective July 1, 1998; 35 SDR 48, effective September 8, 2008; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-4 , 10-45-2.4 , 10-45-5 , 10-46-2 , 10-46-2.2. Example: Zeus Travel, Inc. provides reservation services to ABC Travel Agency. As part of the contract between Zeus and ABC, ABC shall pay Zeus $500 each month for use of the reservation service. If ABC books 100 trips each month using Zeus' reserva https://library.partnertax.ai/us-sd/regs/64-06-02-89 Source: 25 SDR 167, effective July 1, 1999; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-97. Rule 64:06:02:89.01 Application for a professional employer organization permit. Pirnat, Marge lrpr14296 2 1 2012-06-21T15:14:00Z 2012-06-21T15:14:00Z 1 189 1083 State of South Dakota 9 2 1270 10.6870 1024x768 Print Clean 64:06:02:89.01. Application for a professional employer organization permit. Each professional employer organization, doing bus https://library.partnertax.ai/us-sd/regs/64-06-02-90 Source: 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007; 35 SDR 165, effective December 23, 2008. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-02-91 Source: 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-02-92 Source: 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108. https://library.partnertax.ai/us-sd/regs/64-06-02-93 Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-4. https://library.partnertax.ai/us-sd/regs/64-06-02-94 Source: 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-1.5 , 10-45-20.6. https://library.partnertax.ai/us-sd/regs/64-06-02-95 Source: 33 SDR 226, effective June 27, 2007; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-06-02-96 Source: 33 SDR 226, effective June 27, 2007; repealed, SL 2009, ch 47, § 9, effective July 1, 2009. https://library.partnertax.ai/us-sd/regs/64-06-02-97 Source: 33 SDR 226, effective June 27, 2007; repealed, SL 2009, ch 47, § 10, effective July 1, 2009. https://library.partnertax.ai/us-sd/regs/64-06-02-98 Source: 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-52A-7(3). Law Implemented: SDCL 10-52A-2. https://library.partnertax.ai/us-sd/regs/64-06-02-99 Source: 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-45D-13(3). Law Implemented: SDCL 10-45D-1(4). https://library.partnertax.ai/us-sd/regs/64-06-03-00 Source: 5 SDR 60, effective January 25, 1979; 7 SDR 80, effective February 22, 1981; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(3) , 10-46E-11(3). Law Implemented: SDCL 10-45-3.4 , 10-45-15 , 10-45-15.1 , 10-45-16 , 10 https://library.partnertax.ai/us-sd/regs/64-06-03-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-18. https://library.partnertax.ai/us-sd/regs/64-06-03-02 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-06-03-03 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-06-03-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-45-47.1(3) , 10-52A-7(3). Law Implemented: SDCL 10-45-2 , 10-52A-6. https://library.partnertax.ai/us-sd/regs/64-06-03-05 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-03-06 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. https://library.partnertax.ai/us-sd/regs/64-06-03-07 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 15 SDR 58, effective October 19, 1988. https://library.partnertax.ai/us-sd/regs/64-06-03-08 Source: SL 1975, ch 16, § 1; repealed, 9 SDR 28, effective September 5, 1982. https://library.partnertax.ai/us-sd/regs/64-06-03-09 Source: SL 1975, ch 16, § 1; 6 SDR 10, effective August 5, 1979; 9 SDR 28, effective September 5, 1982; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-14.4 , 10-45-14.5 , 10-46-9.3 , 10-46-9.4. https://library.partnertax.ai/us-sd/regs/64-06-03-10 Source: SL 1975, ch 16, § 1; repealed, 9 SDR 28, effective September 5, 1982. https://library.partnertax.ai/us-sd/regs/64-06-03-11 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1 , 10-52-4. Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-52-2 , 10-52-4. Declaratory Ruling: A company which generates electricity for resale to local cooperatives must pay excise tax on the total gross receipts from sales within the state whether the power is https://library.partnertax.ai/us-sd/regs/64-06-03-12 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-46-4. Examples: (1) L, a lawn mower dealer, uses a mower from stock to mow the lawn around the establishment. L must pay use tax on the use of this mower. When the mower is later resold, L must collect and remit sales t https://library.partnertax.ai/us-sd/regs/64-06-03-13 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-4 , 10-45-5.2 , 10-45-6. Declaratory Ruling: Heating fuel used to maintain soil and atmospheric temperature in greenhouse for production of bedding and ornamental plants is not a component part of the plants produced, and is subject to the sales tax. Secretary of Revenue Declaratory https://library.partnertax.ai/us-sd/regs/64-06-03-14 Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979. https://library.partnertax.ai/us-sd/regs/64-06-03-15 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(3) , 10-46E-11(3). Law Implemented: SDCL 10-45-3.4 , 10-46E-8. Examples of farm machinery: Machinery for dairy farms; machinery for the preparation, seeding, or cultivation of soil for growing agricultural crops; and machinery for harvesting and threshi https://library.partnertax.ai/us-sd/regs/64-06-03-16 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989. https://library.partnertax.ai/us-sd/regs/64-06-03-17 Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 32 SDR 58, adopted October 5, 2005, effective January 1, 2006. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-3 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-03-18 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-5 , 10-45-5.2. https://library.partnertax.ai/us-sd/regs/64-06-03-19 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 20 SDR 196, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(3) , 10-46E-11(3). Law Implemented: SDCL 10-45-3.4 , 10-46E-8. https://library.partnertax.ai/us-sd/regs/64-06-03-20 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. https://library.partnertax.ai/us-sd/regs/64-06-03-21 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-03-22 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-18 , 10-46-16. Rule 64:06:03:22.01 Household pets. 64:06:03:22.01. Household pets. Receipts from the sale of household pets are considered sales of tangible personal property and are taxable. Source: SL 1975, ch 16, § 1; 1 https://library.partnertax.ai/us-sd/regs/64-06-03-23 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 30 SDR 58, effective November 5, 2003; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-61 , 10-46-2.2 , 10-46-9. Rule 64:06:03:23.01 Determination of age of tangible personal property. lrpr14533 lrpr14296 2 0 2008-0 https://library.partnertax.ai/us-sd/regs/64-06-03-24 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2.4 , 10-46-2 , 10-46-2.2. https://library.partnertax.ai/us-sd/regs/64-06-03-25 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-46-9. https://library.partnertax.ai/us-sd/regs/64-06-03-26 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3) , 10-52-4 , 10-52A-7(3). Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-52-2 , 10-52-4 , 10-52A-2. https://library.partnertax.ai/us-sd/regs/64-06-03-27 Source: SL 1975, ch 16, § 1; 8 SDR 81, effective January 10, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-03-28 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-06-03-29 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-03-30 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-03-31 Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979. https://library.partnertax.ai/us-sd/regs/64-06-03-32 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-9. https://library.partnertax.ai/us-sd/regs/64-06-03-33 Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 25 SDR 167, effective July 1, 1999. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-12.1 , 10-45-14.2. https://library.partnertax.ai/us-sd/regs/64-06-03-34 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-03-35 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2 , 10-46-15.4. Example: A butcher shop donates 50 pounds of beef to the Salvation Army for use in its soup kitchen. The beef is not taxable because it was https://library.partnertax.ai/us-sd/regs/64-06-03-36 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2. Example: A bar gives away beer hats to its customers as an advertising gimmick. The person selling the hats to the bar must collect and remit sales tax on the hats. https://library.partnertax.ai/us-sd/regs/64-06-03-37 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-52A-7(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-52A-2. https://library.partnertax.ai/us-sd/regs/64-06-03-38 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-10 , 13-35-3. https://library.partnertax.ai/us-sd/regs/64-06-03-39 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. https://library.partnertax.ai/us-sd/regs/64-06-03-40 Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-06-03-41 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 11 SDR 1, effective July 19, 1984; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2. Declaratory Ruling: Vending machine own https://library.partnertax.ai/us-sd/regs/64-06-03-42 Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979. https://library.partnertax.ai/us-sd/regs/64-06-03-43 Source: SL 1975, ch 16, § 1; 8 SDR 81, effective January 10, 1982; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-19.3 , 10-46-5. https://library.partnertax.ai/us-sd/regs/64-06-03-44 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. https://library.partnertax.ai/us-sd/regs/64-06-03-45 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2. https://library.partnertax.ai/us-sd/regs/64-06-03-46 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2 , 10-46-4. https://library.partnertax.ai/us-sd/regs/64-06-03-47 Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-06-03-48 Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(3) , 10-46E-11(3). Law Implemented: SDCL 10-45-3.4 , 10-46E-8. https://library.partnertax.ai/us-sd/regs/64-06-03-49 Source: 2 SDR 2, effective July 17, 1975; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007; SL 2021, ch 1, §§ 8, 19, effective April 19, 2021. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-16 , 10-45-16.1 , 10-46-17.5. https://library.partnertax.ai/us-sd/regs/64-06-03-50 Source: 2 SDR 2, effective July 17, 1975; 9 SDR 28, effective September 5, 1982; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 29 SDR 177, effective July 2, 2003. https://library.partnertax.ai/us-sd/regs/64-06-03-51 Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; repealed, 33 SDR 226, effective June 27, 2007. https://library.partnertax.ai/us-sd/regs/64-06-03-52 Source: 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2 , 10-45-14.5. https://library.partnertax.ai/us-sd/regs/64-06-03-53 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 25 SDR 167, effective July 1, 1999. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-3 , 32-5B-2 , 32-20-12. https://library.partnertax.ai/us-sd/regs/64-06-03-54 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-06-03-55 Source: 25 SDR 167, effective July 1, 1999. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-46-9. https://library.partnertax.ai/us-sd/regs/64-06-03-56 Source: 28 SDR 69, effective November 21, 2001; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-20.6 , 10-46-9.6. https://library.partnertax.ai/us-sd/regs/64-06-03-57 Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3) , 10-45-14.10 , 10-46-15.5. Law Implemented: SDCL 10-45-14.10 , 10-46-15.5. https://library.partnertax.ai/us-sd/regs/64-06-03-58 Source: 29 SDR 177, effective July 2, 2003; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-45-14.11 , 10-46-15.6. Law Implemented: SDCL 10-45-14.11 , 10-46-15.6. Examples: Bath and shower chairs, commode chair, blood pressure gauges, feeding pumps, hospital beds. Durable medical equipment does not include exercise equipment or hot tubs. https://library.partnertax.ai/us-sd/regs/64-06-03-59 Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3) , 10-45-14.11 , 10-46-15.6. Law Implemented: SDCL 10-45-14.11 , 10-46-15.6. Examples: Canes, crutches, motorized carts, stair lifts, walkers, wheelchairs, lift and controls specifically added to motor vehicles. https://library.partnertax.ai/us-sd/regs/64-06-03-60 Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1 , 10-45-14.11 , 10-46-15.6. Law Implemented: SDCL 10-45-14.11 , 10-46-15.6. Examples: Corrective eyeglasses, contact lenses, hearing aids, dental prosthesis, artificial arms and legs, braces, heart valves, pacemakers, and artificial eyes. https://library.partnertax.ai/us-sd/regs/64-06-03-61 Source: 30 SDR 40, effective September 29, 2003. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-14.10 , 10-45-14.11 , 10-45-14.12 , 10-46-15.5 , 10-46-15.6 , 10-46-15.7. https://library.partnertax.ai/us-sd/regs/64-06-03-62 Source: 30 SDR 40, effective September 29, 2003; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-14.12 , 10-46-15.7. Example: Hemodialysis tubing, oxygen supply tubing, perfusion packs and x-ray film are components, parts or accessories of mobility enhancing equipment, durable medical equipment, or prosthetic devices and are exempt from sales and use tax. https://library.partnertax.ai/us-sd/regs/64-06-03-63 Source: 30 SDR 211, effective July 1, 2004; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2.1 , 10-46-5.1. https://library.partnertax.ai/us-sd/regs/64-07-01-01 Source: 6 SDR 44, effective November 8, 1979; repealed, 11 SDR 1, effective July 19, 1984. Rule 64:07:01:01.01 Prime contractor engaged in realty improvement contracts. 64:07:01:01.01. Prime contractor engaged in realty improvement contracts. Any contractor enumerated in the SIC manual of 1987 under Construction (Division C) is included for purposes of this section. The gross receipts resulting from the services performed by a contractor listed in Division C of the SIC manual are subject to the https://library.partnertax.ai/us-sd/regs/64-07-01-02 Source: 6 SDR 44, effective November 8, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-46A-19 , 10-46B-18. Law Implemented: SDCL 10-33-26 , 10-46A-4 , 10-46B-4. Revenue Ruling: Contractors must pay the contractors' excise tax on receipts from work done for the state and other governmental entities. The tax is to be computed on the total receipts received regardless of whether the receipt is https://library.partnertax.ai/us-sd/regs/64-07-01-03 Source: 6 SDR 44, effective November 8, 1979; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-07-01-04 Source: 6 SDR 44, effective November 8, 1979; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-07-01-05 Source: 6 SDR 44, effective November 8, 1979; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-07-01-06 Source: 6 SDR 44, effective November 8, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46A-19. Law Implemented: SDCL 10-45-4 , 10-45-5.2 , 10-46A-2. https://library.partnertax.ai/us-sd/regs/64-07-01-07 Source: 6 SDR 44, effective November 8, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 15 SDR 58, effective October 19, 1988. Rule 64:07:01:07.01 Repealed. 64:07:01:07.01. Manufactured buildings. Repealed. Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; repealed, 30 SDR 211, effective July 1, 2004. https://library.partnertax.ai/us-sd/regs/64-07-01-08 Source: 6 SDR 44, effective November 8, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-46A-19. Law Implemented: SDCL 10-46A-1 , 10-46A-2.1. https://library.partnertax.ai/us-sd/regs/64-07-01-09 Source: 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-07-01-10 Source: 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-46A-19 , 10-46B-18. Law Implemented: SDCL 10-46A-7. https://library.partnertax.ai/us-sd/regs/64-07-01-11 Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46A-7 , 10-46A-19 , 10-46B-6 , 10-46B-18. Law Implemented: SDCL 10-46B-17. Cross-Reference: Composition of state water plan, SDCL 46A-1-2. https://library.partnertax.ai/us-sd/regs/64-07-01-12 Source: 23 SDR 118, effective January 27, 1997, 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-46A-19 , 10-46B-18 , 10-59-38(1). Law Implemented: SDCL 10-46A-7 , 10-46A-1.8, 10-46B-1.6, 10-46B-6. https://library.partnertax.ai/us-sd/regs/64-07-01-13 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; transferred from § 64:06:02:23, 24 SDR 43, effective October 13, 1997; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-5. Declaratory Rulings: A contractor who installs a pipe organ in a church is subject to sales and use tax on the materials used in performance of the contract. Secretary of Revenue Declaratory Ruling No. 78-1 https://library.partnertax.ai/us-sd/regs/64-07-01-14 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; transferred from § 64:06:02:24, 24 SDR 43, effective October 13, 1997. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2. https://library.partnertax.ai/us-sd/regs/64-07-01-15 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; transferred from § 64:06:02:25, 24 SDR 43, effective October 13, 1997. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-10 , 10-46-5. Declaratory Ruling: The sales tax exemption from receipts of sales of tangible personal property to governmental agencies also applies to the gross receipts from sales of services to governmental entities. Secretary of Revenu https://library.partnertax.ai/us-sd/regs/64-07-01-16 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; transferred from § 64:06:02:26, 24 SDR 43, effective October 13, 1997; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-46-3 , 10-46-4. https://library.partnertax.ai/us-sd/regs/64-07-01-17 Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; transferred from § 64:06:02:26.02, 24 SDR 43, effective October 13, 1997. General Authority: SDCL 10-46A-19 , 10-46B-18. Law Implemented: SDCL 10-46A-1 , 10-46A-4 , 10-46B-1 , 10-46B-4. https://library.partnertax.ai/us-sd/regs/64-07-01-18 Source: 24 SDR 43, effective October 13, 1997; 32 SDR 225, effective July 3, 2006; repealed, 33 SDR 226, effective June 27, 2007. https://library.partnertax.ai/us-sd/regs/64-07-01-19 Source: 25 SDR 167, effective July 1, 1999. General Authority: SDCL 10-46A-19(1) , 10-46B-18(1). Law Implemented: SDCL 10-46A-17 , 10-46B-15. https://library.partnertax.ai/us-sd/regs/64-07-01-20 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-46A-19(3). Law Implemented: SDCL 10-46A-2 , 10-46A-2.2. Rule 64:07:01:20.01 Installation of a fuel storage tank in a fuel storage and dispensing project. 64:07:01:20.01. Installation of a fuel storage tank in a fuel storage and dispensing project. The person placing the tank upon or in the fuel storage tank foundation owes contractors' excise tax on the gross receipts and use tax on the tank and other items used in the pr https://library.partnertax.ai/us-sd/regs/64-09-01-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-2 , 10-46-4. https://library.partnertax.ai/us-sd/regs/64-09-01-02 Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-09-01-03 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-09-01-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-8. https://library.partnertax.ai/us-sd/regs/64-09-01-05 Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 20 SDR 196, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; repealed, 25 SDR 167, effective July 1, 1999. https://library.partnertax.ai/us-sd/regs/64-09-01-06 Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-46-35.1. Law Implemented: SDCL 10-46-9. https://library.partnertax.ai/us-sd/regs/64-09-01-07 Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979. https://library.partnertax.ai/us-sd/regs/64-09-01-08 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995 ; 45 SDR 83, effective December 18, 2018 . https://library.partnertax.ai/us-sd/regs/64-09-01-09 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-2 , 10-46-2.2 , 10-46-7. https://library.partnertax.ai/us-sd/regs/64-09-01-10 Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; repealed, 11 SDR 1, effective July 19, 1984. https://library.partnertax.ai/us-sd/regs/64-09-01-11 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed by SL 1995, ch 53, § 5, effective July 1, 1995. https://library.partnertax.ai/us-sd/regs/64-09-01-12 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 23 SDR 118, effective January 27, 1997. Cross-Reference: Application of use tax to specific products and services, art 64:06. https://library.partnertax.ai/us-sd/regs/64-09-01-13 Source: 2 SDR 40, effective December 8, 1975; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-09-01-14 Source: 2 SDR 40, effective December 8, 1975; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-09-01-15 Source: 2 SDR 40, effective December 8, 1975; repealed, 7 SDR 80, effective February 22, 1981. https://library.partnertax.ai/us-sd/regs/64-09-01-16 Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-5. Declaratory Ruling: A contractor who installs a pipe organ in a church is subject to sales and use tax on the materials used in performance of the contract. Secretary of Revenue Declaratory Ruling No. 78-1. https://library.partnertax.ai/us-sd/regs/64-09-01-17 Source: 6 SDR 44, effective November 8, 1979; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 20 SDR 103, effective January 10, 1994. https://library.partnertax.ai/us-sd/regs/64-09-01-18 Source: 7 SDR 80, effective February 22, 1981; repealed, 9 SDR 28, effective September 5, 1982. https://library.partnertax.ai/us-sd/regs/64-09-01-19 Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-46-35.1. Law Implemented: SDCL 10-46-2 , 10-46-4. Examples: (1) A boat manufacturer delivers a boat to a fishing guide in South Dakota to be used by the guide without charge to promote the manufacturer's product. The guide uses the boat in the guide's business, and, as agreed upon with the manufacturer, extols the boat's virtues to customers. The boat is not used solely for promotional o https://library.partnertax.ai/us-sd/regs/64-09-01-20 Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-35.1. Law Implemented: SDCL 10-46-3. Example: ABC Corporation, an Iowa manufacturer, purchased a conveyor on July 1, 1988, for $10,000. The conveyor was used in its Sioux City plant until January 1, 1991, at which time it was transported to ABC's new facility in South Dakota. There are no industry publications or used equipment digests which indicat https://library.partnertax.ai/us-sd/regs/64-09-01-21 Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-09-01-22 Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-09-01-23 Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-09-01-24 Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-09-01-25 Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-09-01-26 Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-09-01-27 Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-09-01-28 Source: 30 SDR 40, effective September 29, 2003. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-6.1 , 10-46-34.1. https://library.partnertax.ai/us-sd/regs/64-10-01-01 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003 ; 48 SDR 43, effective October 11, 2021 . https://library.partnertax.ai/us-sd/regs/64-10-01-02 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995 ; 48 SDR 43, effective October 11, 2021 . https://library.partnertax.ai/us-sd/regs/64-10-02-01 Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995 ; 48 SDR 43, effective October 11, 2021 . General Authority: SDCL 10-58-13 . Law Implemented: SDCL 10-58- 4 . https://library.partnertax.ai/us-sd/regs/64-12-01-01 Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995 ; 48 SDR 136, effective July 13, 2022 . https://library.partnertax.ai/us-sd/regs/64-12-01-02 Source: 15 SDR 58, effective October 19, 1988 ; 48 SDR 136, effective July 13, 2022 . https://library.partnertax.ai/us-sd/regs/64-12-01-03 Source: 15 SDR 58, effective October 19, 1988 ; 48 SDR 136, effective July 13, 2022. https://library.partnertax.ai/us-sd/regs/64-13-01-01 Source: 19 SDR 42, adopted September 29, 1992, effective July 1, 1993. General Authority: SDCL 34A-2-122. Law Implemented: SDCL 34A-2-117 , 34A-2-118 , 34A-2-119 , 34A-2-120 , 34A-2-122. https://library.partnertax.ai/us-sd/regs/64-13-01-02 Source: 19 SDR 42, effective September 29, 1992. General Authority: SDCL 34A-12-24. Law Implemented: SDCL 34A-12-21, 34A-12-24. https://library.partnertax.ai/us-sd/regs/64-13-01-03 Source: 19 SDR 42, effective September 29, 1992. General Authority: SDCL 34A-3A-23. Law Implemented: SDCL 34A-3A-20 , 34A-3A-23. https://library.partnertax.ai/us-sd/regs/64-13-01-04 Source: 19 SDR 42, effective September 29, 1992. General Authority: SDCL 34A-6-82. Law Implemented: SDCL 34A-6-81 , 34A-6-82. https://library.partnertax.ai/us-sd/regs/64-13-01-05 Source: 19 SDR 42, adopted September 29, 1992, effective July 1, 1993. General Authority: SDCL 34A-1-60. Law Implemented: SDCL 34A-1-58 , 34A-1-60. https://library.partnertax.ai/us-sd/regs/64-16-01-01 Source: SL 1975, ch 16 § 1; 2 SDR 36, effective November 12, 1975; 5 SDR 108, effective June 28, 1979; 10 SDR 76, 10 SDR 102, effective July 1, 1984; 16 SDR 32, effective August 20, 1989; 17 SDR 188, effective June 13, 1991, and July 1, 1991; 21 SDR 148, effective March 6, 1995; transferred from § 41:04:05:01, 24 SDR 31, effective September 17, 1997; 24 SDR 180, effective July 1, 1998; 37 SDR 48, effective September 21, 2010. General Authority: SDCL 32-3A-5. Law Implemented: SDCL 32-3A-5. https://library.partnertax.ai/us-sd/regs/64-17-01-0A Source: 33 SDR 226, effective June 27, 2007; transferred from Chapter 64:04:01 , Appendix D, 35 SDR 88, effective October 27, 2008 ; 50 SDR 157, effective July 1, 2024 . https://library.partnertax.ai/us-sd/regs/64-17-01-01 Source: 33 SDR 226, effective June 27, 2007; transferred from § 64:04:01:32, 35 SDR 88, effective October 27, 2008. General Authority: SDCL 21-54-15. Law Implemented: SDCL 21-54-15. https://library.partnertax.ai/us-sd/regs/64-17-01-02 Source: 33 SDR 226, effective June 27, 2007; transferred from § 64:04:01:33 , 35 SDR 88, effective October 27, 2008 ; 50 SDR 157, effective July 1, 2024 . https://library.partnertax.ai/us-sd/regs/64-17-01-03 Source: 33 SDR 226, effective June 27, 2007; transferred from § 64:04:01:34, 35 SDR 88, effective October 27, 2008. General Authority: SDCL 21-54-17. Law Implemented: SDCL 21-54-17. https://library.partnertax.ai/us-sd/regs/64-17-01-04 Source: 33 SDR 226, effective June 27, 2007; transferred from § 64:04:01:35, 35 SDR 88, effective October 27, 2008. General Authority: SDCL 21-54-18. Law Implemented: SDCL 21-54-18 , 21-54-19. https://library.partnertax.ai/us-sd/regs/64-21-01-01 Source: 24 SDR 180, effective July 1, 1998. General Authority: SDCL 10-47B-2. Law Implemented: SDCL 10-47B-124. https://library.partnertax.ai/us-sd/regs/64-26-01-01 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-1. https://library.partnertax.ai/us-sd/regs/64-26-02-01 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-02-02 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-02-03 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-02-04 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-1-33 , 10-43-10.1. https://library.partnertax.ai/us-sd/regs/64-26-02-05 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; SL 2016, ch 63, § 9, effective July 1, 2016 . https://library.partnertax.ai/us-sd/regs/64-26-02-06 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989 ; SL 2016, ch 63, § 10, effective July 1, 2016 . https://library.partnertax.ai/us-sd/regs/64-26-02-07 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-36. https://library.partnertax.ai/us-sd/regs/64-26-02-08 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, SL 2014, ch 61, § 14, effective January 1, 2015. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-29.1. https://library.partnertax.ai/us-sd/regs/64-26-02-09 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, SL 2014, ch 61, § 15, effective January 1, 2015. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-29.1. https://library.partnertax.ai/us-sd/regs/64-26-02-10 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, SL 2014, ch 61, § 16, effective January 1, 2015. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-29.1. https://library.partnertax.ai/us-sd/regs/64-26-02-11 Source: 20 SDR 73, effective November 25, 1993; 20 SDR 149, effective March 22, 1994. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-1(4). https://library.partnertax.ai/us-sd/regs/64-26-02-12 Source: 25 SDR 167, effective July 1, 1999 ; 46 SDR 66, effective November 26, 2019 . General Authority: SDCL 10-43-42.1(1)(2). Law Implemented: SDCL 10-43-76. https://library.partnertax.ai/us-sd/regs/64-26-03-01 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-02 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-03 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-04 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-05 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-06 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-07 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-08 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-09 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-10 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-03-11 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-10.3. https://library.partnertax.ai/us-sd/regs/64-26-03-12 Source: 16 SDR 76, effective November 1, 1989; repealed, SL 2014, ch 60, § 5, effective January 1, 2015. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-10.1 , 10-43-10.4. https://library.partnertax.ai/us-sd/regs/64-26-03-13 Source: 16 SDR 76, effective November 1, 1989. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-36. https://library.partnertax.ai/us-sd/regs/64-26-04-01 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-02 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-03 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-04 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-05 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-06 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-07 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-08 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-09 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-10 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-11 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-12 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-13 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-14 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-15 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-16 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-17 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-18 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-19 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-20 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-21 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-22 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-23 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-24 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-25 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-26 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-27 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-26-04-28 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-10.3. https://library.partnertax.ai/us-sd/regs/64-27-01-01 Source: 2 SDR 21, effective September 18, 1975; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-42 , 10-39-44. Rule 64:27:01:01.01 Gross yields defined. 64:27:01:01.01. Gross yields defined. Gross yields are all gains, incomes, receipts, and profits derived from the sale of minerals and mineral products produced in South Dakota. All amounts shall be included in https://library.partnertax.ai/us-sd/regs/64-27-01-02 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.2. https://library.partnertax.ai/us-sd/regs/64-27-01-03 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.3. https://library.partnertax.ai/us-sd/regs/64-27-01-04 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-27-01-05 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 23 SDR 117, effective January 27, 1997. https://library.partnertax.ai/us-sd/regs/64-27-01-06 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.3 , 10-39-45.4 , 10-59-6. https://library.partnertax.ai/us-sd/regs/64-27-01-07 Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-27-01-08 Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-27-01-09 Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-27-01-10 Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-27-01-11 Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-27-01-12 Source: 2 SDR 21, effective September 1, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-27-01-13 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.2(12). https://library.partnertax.ai/us-sd/regs/64-27-01-14 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.2(5). https://library.partnertax.ai/us-sd/regs/64-27-01-15 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.2(1). https://library.partnertax.ai/us-sd/regs/64-27-01-16 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.2(6). Declaratory Ruling: The formula for determining net profit for mineral extraction tax on profit of minerals extracted in-state and shipped out-of-state for processing, where N = net profit, G = total gross yield, AS = in-state administrative costs and salaries, TS = South Dakota state and local t https://library.partnertax.ai/us-sd/regs/64-27-01-17 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.2(11). https://library.partnertax.ai/us-sd/regs/64-27-01-18 Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.2. https://library.partnertax.ai/us-sd/regs/64-27-01-19 Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-27-01-20 Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-27-01-21 Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-28-01-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:01:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-01-02 Source: 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-5-1.3 , 32-5-1.4. https://library.partnertax.ai/us-sd/regs/64-28-01-03 Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (1). Law Implemented: SDCL 32-3-18 . https://library.partnertax.ai/us-sd/regs/64-28-03-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:03:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-03-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:03:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-18. https://library.partnertax.ai/us-sd/regs/64-28-03-03 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-03-04 Source: 15 SDR 58, effective October 19, 1988; 17 SDR 199, effective July 1, 1991; 19 SDR 42, effective September 29, 1992; 24 SDR 180, effective July 1, 1998; 27 SDR 147, effective July 8, 2001; 29 SDR 177, effective July 2, 2003; 32 SDR 58, effective October 25, 2005; SL 2015, ch 157, § 25, effective July 1, 2015. General Authority: SDCL 32-3-57(2)(7). Law Implemented: SDCL 32-3-51.7 , 32-3-51.8, 32-3-51.9, 32-3A-38.1, 32-5-27. 64:28:03:04.01 . Damage noted on titles prior to July 1, 1992, and https://library.partnertax.ai/us-sd/regs/64-28-03-05 Source: 15 SDR 58, effective October 19, 1988; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-51.5 , 32-3-51.12. https://library.partnertax.ai/us-sd/regs/64-28-03-06 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-28-03-07 2026-05-25 https://library.partnertax.ai/us-sd/regs/64-28-03-08 Source: 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-20 , 32-3-28 , 32-3-43 , 32-3-44. https://library.partnertax.ai/us-sd/regs/64-28-03-09 Source: 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-03-10 Source: 17 SDR 4, effective July 18, 1990; repealed, 29 SDR 177, effective July 2, 2003. https://library.partnertax.ai/us-sd/regs/64-28-03-11 Source: 19 SDR 42, effective September 29, 1992 ; 47 SDR 74, effective December 23, 2020 . https://library.partnertax.ai/us-sd/regs/64-28-03-12 Source: 20 SDR 104, effective January 10, 1994. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-3 , 32-5-2. https://library.partnertax.ai/us-sd/regs/64-28-04-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:04:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-23 , 32-3-24. Cross-Reference: Motor vehicle registration, ch 64:29:02. https://library.partnertax.ai/us-sd/regs/64-28-04-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:04:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-04-03 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:04:03, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-28-05-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; 9 SDR 105, effective February 13, 1983; transferred from § 61:02:05:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-05-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; 9 SDR 105, effective February 13, 1983; transferred from § 61:02:05:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-24 , 32-3-26 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-06-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:07:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 16 SDR 76, effective November 1, 1989; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-06-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:07:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-29 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-06-03 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:07:03, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-29 , 32-3-57(2). https://library.partnertax.ai/us-sd/regs/64-28-06-04 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:07:04, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-29 , 32-3-38 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-07-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; 9 SDR 105, effective February 13, 1983; transferred from § 61:02:08:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-15 , 32-3-24 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-07-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; 9 SDR 105, effective February 13, 1983; transferred from § 61:02:08:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-29 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-07-03 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; 9 SDR 105, effective February 13, 1983; transferred from § 61:02:08:03, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 24 SDR 180, effective July 1, 1998; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-29 , 32-3-57(2). https://library.partnertax.ai/us-sd/regs/64-28-09-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:10:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-30 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-09-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:10:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 20 SDR 104, effective January 10, 1944. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-30 , 32-3-31 , 32-3-32 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-09-03 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; 9 SDR 105, effective February 13, 1983; transferred from § 61:02:10:03, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 17 SDR 4, effective July 18, 1990; 24 SDR 180, July 1, 1998; 29 SDR 177, effective July 2, 2003; repealed, 35 SDR 48, effective September 8, 2008. Rule 64:28:09:03.01 Titling older vehicle when title exists but unavailable. 64: https://library.partnertax.ai/us-sd/regs/64-28-09-04 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:10:04, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(5). Law Implemented: SDCL 32-3-37 , 32-3-38 , 32-3-47. https://library.partnertax.ai/us-sd/regs/64-28-09-05 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:10:05, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-28-09-06 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:10:06, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-32 , 32-5-27. Rule 64:28:09:06.01 Licensed dealer to attach proof of assignment on ownership documents of foreign vehicles accepted in trade. 64:28:09:06.01. Licensed dealer to attach proof of assignment on owne https://library.partnertax.ai/us-sd/regs/64-28-09-07 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:10:07, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-28-09-08 Source: 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-5 , 32-3-10 , 32-3-11 , 32-3-13. https://library.partnertax.ai/us-sd/regs/64-28-09-09 Source: 19 SDR 42, effective September 29, 1992. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-1(11) , 32-3-26 , 32-3-27. https://library.partnertax.ai/us-sd/regs/64-28-10-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 1:02:11:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 32-3-57 (2) . Law Implemented: SDCL 32-3-14 , 32-3-18 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-10-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:11:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-18 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-10-03 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:11:03, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 24 SDR 180, effective July 1, 1998; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(4). Law Implemented: SDCL 32-3-57(4). https://library.partnertax.ai/us-sd/regs/64-28-11-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:12:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-53. https://library.partnertax.ai/us-sd/regs/64-28-11-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:12:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-11-03 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-28-12-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 24 SDR 180, effective July 1, 1998; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(5). Law Implemented: SDCL 32-3-18. https://library.partnertax.ai/us-sd/regs/64-28-12-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-12-03 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:03, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 23 SDR 117, effective January 27, 1997; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-38 , 32-3-44. https://library.partnertax.ai/us-sd/regs/64-28-12-04 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:04, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(5). Law Implemented: SDCL 32-3-38 , 32-3-39. https://library.partnertax.ai/us-sd/regs/64-28-12-05 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:05, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 24 SDR 180, effective July 1, 1998; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(5). Law Implemented: SDCL 32-3-38 , 32-3-39. https://library.partnertax.ai/us-sd/regs/64-28-12-06 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:06, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-12-07 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:07, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-12-08 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:08, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-12-09 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:09, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 23 SDR 117, effective January 27, 1997; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(5). Law Implemented: SDCL 32-3-34 , 32-3-38 , 32-3-43. Cross-Reference: Requirements for notation of lien on file, § 64:28:12:03. https://library.partnertax.ai/us-sd/regs/64-28-12-10 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:10, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(5). Law Implemented: SDCL 32-3-34 , 32-3-38. https://library.partnertax.ai/us-sd/regs/64-28-12-11 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:11, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 24 SDR 180, effective July 1, 1998; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(5). Law Implemented: SDCL 32-3-34 , 32-3-44. https://library.partnertax.ai/us-sd/regs/64-28-12-12 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:12, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-34 , 32-3-44. https://library.partnertax.ai/us-sd/regs/64-28-12-13 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:13, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-12-14 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:14, 12 SDR 111, effective January 12, 1968; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-12-15 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:15, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-12-16 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:16, 12 SDR 111, effective January 12, 1986; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-28-12-17 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:17, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-12-18 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:13:18, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 32-3-57(5). Law Implemented: SDCL 32-3-18 , 32-3-34 , 32-3-44. https://library.partnertax.ai/us-sd/regs/64-28-12-19 Source: 17 SDR 199, effective July 1, 1991; 23 SDR 117, effective January 27, 1997. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-44 , 32-3-45 , 32-3-46. https://library.partnertax.ai/us-sd/regs/64-28-12-20 Source: 28 SDR 69, effective November 21, 2001; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-28-13-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:14:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-13-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:14:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-13-03 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:14:04, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 24 SDR 180, effective July 1, 1998. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-6 , 32-3-41 , 32-3-46. Rule 64:28:13:03.01 Title -- No lien noted. 64:28:13:03.01. Title -- No lien noted. If there is a lien against a motor vehicle and the lien is not noted https://library.partnertax.ai/us-sd/regs/64-28-13-04 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:14:06, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-6 , 32-3-57. Cross-Reference: Transfer of ownership, ch 64:28:13. https://library.partnertax.ai/us-sd/regs/64-28-13-05 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:14:07, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-6 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-13-06 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:14:08, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 24 SDR 180, effective July 1, 1998. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-6 , 32-3-57. https://library.partnertax.ai/us-sd/regs/64-28-13-07 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from §61:02:14:09, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-28-14-01 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-28-14-02 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989. https://library.partnertax.ai/us-sd/regs/64-28-14-03 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989. https://library.partnertax.ai/us-sd/regs/64-28-15-01 Source: 50 SDR 157, effective July 1, 2024 . General Authority: SDCL 32-5B-15 . Law Implemented: SDCL 32-5B-1.2 , 32-5B-2 (18) . Cross-Reference: Rental vehicle and leased vehicle defined, SDCL 32-5B-19 . https://library.partnertax.ai/us-sd/regs/64-28-15-02 Source: 59 SDR 157, effective July 1, 2024 . General Authority: SDCL 32-5B-15 . Law Implemented: SDCL 32-5B-1.2 , 32-5B-2 (18) . https://library.partnertax.ai/us-sd/regs/64-28-15-03 Source: 50 SDR 157, effective July 1, 2024 . General Authority: SDCL 32-5B-15 . Law Implemented: SDCL 32-5B-1.2 , 32-5B-2 (18) . https://library.partnertax.ai/us-sd/regs/64-29-02-01 Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 16 SDR 76, effective November 1, 1989; repealed, 17 SDR 4, effective July 18, 1990. Rule 64:29:02:01.01 Contents of bill of sale. 64:29:02:01.01. Contents of bill of sale. A bill of sale is a signed document which must contain the following informati https://library.partnertax.ai/us-sd/regs/64-29-02-02 Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:03, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-29-02-03 Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:04, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-111 , 32-5B-15. Law Implemented: SDCL 32-5-24 , 32-5B-1. Rule 64:29:02:03.01 Repealed. 64:29:02:03.01. License fee refund. Repealed. Source: 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-29-02-04 Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:06, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-111 , 32-5B-15. Law Implemented: SDCL 32-5B-11. Rule 64:29:02:04.01 Tangible personal property allowed as trade-in on motor vehicles. 64:29:02:04.01. Tangible personal property allowed as trade-in on motor vehicles. If tangib https://library.partnertax.ai/us-sd/regs/64-29-02-05 Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:09, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-29-02-06 Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:10, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-29-02-07 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-29-02-08 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-111 , 32-5B-15. Law Implemented: SDCL 32-5B-11. https://library.partnertax.ai/us-sd/regs/64-29-02-09 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-29-02-10 Source: 15 SDR 58, effective October 19, 1988; 17 SDR 4, effective July 18, 1990; 24 SDR 180, effective July 1, 1998; repealed, 27 SDR 147, effective July 8, 2001. https://library.partnertax.ai/us-sd/regs/64-29-02-11 Source: 15 SDR 58, effective October 19, 1988; 17 SDR 4, effective July 18, 1990; repealed, 27 SDR 147, effective July 8, 2001. https://library.partnertax.ai/us-sd/regs/64-29-02-12 Source: 15 SDR 58, effective October 19, 1988; repealed, 27 SDR 147, effective July 8, 2001. https://library.partnertax.ai/us-sd/regs/64-29-02-13 Source: 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 199, effective July 1, 1991. https://library.partnertax.ai/us-sd/regs/64-29-02-14 Source: 18 SDR 3, effective July 14, 1991; 20 SDR 104, effective January 10, 1994; 23 SDR 117, effective January 27, 1997; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 32-5-111(6) , 32-5B-15(4). Law Implemented: SDCL 32-5B-4(1)(2)(3)(7)(8) , 32-5B-1.1. https://library.partnertax.ai/us-sd/regs/64-29-02-15 Source: 20 SDR 104, effective January 10, 1994; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-29-02-16 Source: 20 SDR 104, effective January 10, 1994; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-29-02-17 Source: 20 SDR 104, effective January 10, 1994; repealed, 24 SDR 180, effective July 1, 1998. https://library.partnertax.ai/us-sd/regs/64-29-02-18 Source: 24 SDR 180, effective July 1, 1998. General Authority: SDCL 32-7A-14.1. Law Implemented: SDCL 32-7A-14.1 , 32-7A-16. https://library.partnertax.ai/us-sd/regs/64-29-03-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:16:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-29-03-02 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:16:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-111. Law Implemented: SDCL 32-5-111. https://library.partnertax.ai/us-sd/regs/64-29-03-03 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:16:03, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-111. Law Implemented: SDCL 32-3-4 , 32-3-12 , 32-5-100. https://library.partnertax.ai/us-sd/regs/64-29-03-04 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:16:04, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-29-03-05 Source: 15 SDR 58, effective October 19, 1988; transferred from § 64:28:03:06, 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-110. Law Implemented: SDCL 32-5-110. https://library.partnertax.ai/us-sd/regs/64-29-03-06 Source: 15 SDR 58, effective October 19, 1988; transferred from § 64:28:03:07, 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-110. Law Implemented: SDCL 32-5-110. https://library.partnertax.ai/us-sd/regs/64-29-03-07 Source: 17 SDR 4, effective July 18, 1990; repealed, 17 SDR 199, effective July 1, 1991. https://library.partnertax.ai/us-sd/regs/64-29-03-08 Source: 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-111. Law Implemented: SDCL 32-5-77 , 32-5-77.2. https://library.partnertax.ai/us-sd/regs/64-29-03-09 Source: 17 SDR 4, effective July 18, 1990; 23 SDR 117, effective January 27, 1997. General Authority: SDCL 32-5-111. Law Implemented: SDCL 32-5-42 , 32-5-44. https://library.partnertax.ai/us-sd/regs/64-29-03-10 Source: 17 SDR 199, effective July 1, 1991. General Authority: SDCL 32-5-111. Law Implemented: SDCL 32-5-42 , 32-5-43. https://library.partnertax.ai/us-sd/regs/64-29-03-11 Source: 35 SDR 48, effective September 8, 2008; SL 2015, ch 156, § 20, effective July 1, 2015; transferred from § 61:24:04:08 ; 50 SDR 157, effective July 1, 2024 . General Authority: SDCL 32-5-111 , 32-7B-20 . Law Implemented: SDCL 32-5-111 , 32-7B-20 . https://library.partnertax.ai/us-sd/regs/64-29-04-01 Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (9)(11). Law Implemented: SDCL 32-3-69.1 . Cross-Reference: Definitions, SDCL 32-3-1 . https://library.partnertax.ai/us-sd/regs/64-29-04-02 Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (9)(11). Law Implemented: SDCL 32-3-69.1 . https://library.partnertax.ai/us-sd/regs/64-29-04-03 Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (9)(10). Law Implemented: SDCL 32-3-69.1 , 32-3-70 . https://library.partnertax.ai/us-sd/regs/64-29-04-04 Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (9)(10). Law Implemented: SDCL 32-3-69.1 , 32-3-70 . https://library.partnertax.ai/us-sd/regs/64-29-04-05 Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (9). Law Implemented: SDCL 32-3-69.1 . https://library.partnertax.ai/us-sd/regs/64-29-04-06 Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (9)(11). Law Implemented: SDCL 32-3-69.1 , 32-3-70 . https://library.partnertax.ai/us-sd/regs/64-29-04-07 Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (9)(11). Law Implemented: SDCL 32-3-69.1 , 32-3-70 . https://library.partnertax.ai/us-sd/regs/64-30-01-01 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 28 SDR 69, effective November 21, 2001. General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-1(13) , 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-02-01 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; 43 SDR 36, effective September 19, 2016 . https://library.partnertax.ai/us-sd/regs/64-30-02-02 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-22 , 32-3-53. https://library.partnertax.ai/us-sd/regs/64-30-02-03 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-02-04 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; 43 SDR 36, effective September 19, 2016 . General Authority: SDCL 32-3-57 (1) . Law Implemented: SDCL 32-3-20, 32-3-22. 64:30:02:04.01. VIN requirements for trailers. Any person manufacturing trailers shall obtain and attach a 17-digit vehicle identification number on each trailer produced. For each manufactured trailer and any other trailer which weighs less than 3,000 pounds and has no trailer iden https://library.partnertax.ai/us-sd/regs/64-30-02-05 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; repealed, 28 SDR 178, effective July 1, 2002. https://library.partnertax.ai/us-sd/regs/64-30-02-06 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-22 , 32-4-9. https://library.partnertax.ai/us-sd/regs/64-30-03-01 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; 43 SDR 36, effective September 19, 2016 . General Authority: SDCL 32-3-57 (1) . Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-03-02 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-03-03 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-03-04 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-03-05 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-03-06 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-04-01 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; 43 SDR 36, effective September 19, 2016 . General Authority: SDCL 32-3-57 (1) . Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-04-02 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; 43 SDR 36, effective September 19, 2016 . General Authority: SDCL 32-3-57 (1)(4) . Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-04-03 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; 43 SDR 36, effective September 19, 2016 . General Authority: SDCL 32-3-57 (1)(4) . Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-04-04 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-22 , 32-4-9. https://library.partnertax.ai/us-sd/regs/64-30-05-01 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; 43 SDR 36, effective September 19, 2016 . https://library.partnertax.ai/us-sd/regs/64-30-05-02 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 28 SDR 69, effective November 21, 2001. General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-05-03 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 28 SDR 69, effective November 21, 2001. https://library.partnertax.ai/us-sd/regs/64-30-05-04 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 28 SDR 69, effective November 21, 2001. https://library.partnertax.ai/us-sd/regs/64-30-05-05 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 199, effective July 1, 1991. https://library.partnertax.ai/us-sd/regs/64-30-05-06 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 28 SDR 69, effective November 21, 2001 ; 43 SDR 36, effective September 19, 2016 . General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-05-07 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; 43 SDR 36, effective September 19, 2016 . General Authority: SDCL 32-3-57 (1) . Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-05-08 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987 ; 43 SDR 36, effective September 19, 2016 . General Authority: SDCL 32-3-57 (1)(4) . Law Implemented: SDCL 32-3-22 , 32-3-53. Cross-References: Motorcycles --Number affixed to frame , § 64:30:05:02; Trailers, § 64:30:05:06. https://library.partnertax.ai/us-sd/regs/64-30-05-09 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-22. https://library.partnertax.ai/us-sd/regs/64-30-05-10 Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, repealed January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-30-05-11 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-16. https://library.partnertax.ai/us-sd/regs/64-30-05-12 Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 32-3-57(2). Law Implemented: SDCL 32-3-16. https://library.partnertax.ai/us-sd/regs/64-32-01-01 Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:01:01, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-17. https://library.partnertax.ai/us-sd/regs/64-32-01-02 Source: 5 SDR 51, 5 SDR 53, effective January 2, 1979; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:01:02, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-17. https://library.partnertax.ai/us-sd/regs/64-32-01-03 Source: 5 SDR 51, 5 SDR 53, effective January 2, 1979; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:01:03, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-3-18. https://library.partnertax.ai/us-sd/regs/64-32-01-04 Source: 5 SDR 51, 5 SDR 53, effective January 2, 1979; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:01:04, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 1-26-29 to 1-26-37 , 32-10-29. https://library.partnertax.ai/us-sd/regs/64-32-01-05 Source: 5 SDR 51, 5 SDR 53, effective January 2, 1979; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:01:05, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-3 , 32-10-6 to 32-10-8. https://library.partnertax.ai/us-sd/regs/64-32-02-01 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:01, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-3. https://library.partnertax.ai/us-sd/regs/64-32-02-02 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:02, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-3. https://library.partnertax.ai/us-sd/regs/64-32-02-03 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:03, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-3. https://library.partnertax.ai/us-sd/regs/64-32-02-04 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:04, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-32-02-05 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:05, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-32-02-06 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:06, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, repealed January 10, 1988. https://library.partnertax.ai/us-sd/regs/64-32-02-07 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:07, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-4. https://library.partnertax.ai/us-sd/regs/64-32-02-08 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:08, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-29. https://library.partnertax.ai/us-sd/regs/64-32-02-09 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:09, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-32-02-10 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:10, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-29. https://library.partnertax.ai/us-sd/regs/64-32-02-11 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:11, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134. effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-29. https://library.partnertax.ai/us-sd/regs/64-32-02-12 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:12, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-32-02-13 Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:13, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-4. https://library.partnertax.ai/us-sd/regs/64-32-02-14 Source: 17 SDR 4, effective July 18, 1990; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-32-02-15 Source: 17 SDR 4, effective July 18, 1990; repealed, 35 SDR 48, effective September 8, 2008. https://library.partnertax.ai/us-sd/regs/64-33-01-01 Source: 15 SDR 58, effective October 19, 1988; 23 SDR 117, effective January 27, 1997; 30 SDR 58, effective November 5, 2003 ; 50 SDR 157, effective July 1, 2024 . https://library.partnertax.ai/us-sd/regs/64-34-01-01 Source: 10 SDR 21, effective September 14, 1983; 12 SDR 151, 12 SDR 155, effective July 1, 1986; transferred from § 61:22:01:01 pursuant to SL 1988, ch 236, §§ 26 and 28, effective July 1, 1988; 17 SDR 4, effective July 18, 1990; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 32-5-76.1. Law Implemented: SDCL 32-5-76.1 , 32-30-11.1. Rule 64:34:01:01.01 Eligibility for removable windshield placards. 64:34:01:01.01. Eligibility for removable windshield placards. Persons with physical d https://library.partnertax.ai/us-sd/regs/64-34-01-02 Source: 10 SDR 21, effective September 14, 1983; 12 SDR 151, 12 SDR 155, effective July 1, 1986; transferred from § 61:22:01:02 pursuant to SL 1988, ch 236, §§ 26 and 28, effective July 1, 1988; 17 SDR 4, effective July 18, 1990; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 32-5-76.1. Law Implemented: SDCL 32-5-76.1. https://library.partnertax.ai/us-sd/regs/64-34-01-03 Source: 10 SDR 21, effective September 14, 1983; 12 SDR 151, 12 SDR 155, effective July 1, 1986; transferred from § 61:22:01:03 pursuant to SL 1988, ch 236, §§ 26 and 28, effective July 1, 1988; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 32-5-76.1. Law Implemented: SDCL 32-5-76.1. https://library.partnertax.ai/us-sd/regs/64-34-01-04 Source: 10 SDR 21, effective September 14, 1983; 12 SDR 151, 12 SDR 155, effective July 1, 1986; transferred from § 61:22:01:04 pursuant to SL 1988, ch 236, §§ 26 and 28, effective July 1, 1988; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 32-5-76.1. Law Implemented: SDCL 32-5-76.1. https://library.partnertax.ai/us-sd/regs/64-34-01-05 Source: 10 SDR 21, effective September 14, 1983; 12 SDR 151, 12 SDR 155, effective July 1, 1986; transferred from § 61:22:01:05 pursuant to SL 1988, ch 236, §§26 and 28, effective July 1, 1988; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-76.1. Law Implemented: SDCL 32-5-76.1. https://library.partnertax.ai/us-sd/regs/64-34-01-06 Source: 10 SDR 21, effective September 14, 1983; 12 SDR 151, 12 SDR 155, effective July 1, 1986; transferred from § 61:22:01:06 pursuant to SL 1988, ch 236, §§ 26 and 28, effective July 1, 1988; repealed, 17 SDR 4, effective July 18, 1990. https://library.partnertax.ai/us-sd/regs/64-35-01-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-5.1. Law Implemented: SDCL 10-1-1 , 10-45-5.1. https://library.partnertax.ai/us-sd/regs/64-35-01-02 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-5.1. Law Implemented: SDCL 10-45-5.1. https://library.partnertax.ai/us-sd/regs/64-35-01-03 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-5.1. Law Implemented: SDCL 10-1-1 , 10-45-5.1. https://library.partnertax.ai/us-sd/regs/64-35-01-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-5.1. Law Implemented: SDCL 10-45-5.1. https://library.partnertax.ai/us-sd/regs/64-35-01-05 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-5.1. Law Implemented: SDCL 10-1-1 , 10-45-5.1. https://library.partnertax.ai/us-sd/regs/64-35-01-06 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, repealed July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-35-01-07 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, repealed July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-35-01-08 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-5.1. Law Implemented: SDCL 10-45-5.1. https://library.partnertax.ai/us-sd/regs/64-35-01-09 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-5.1. Law Implemented: SDCL 10-45-5.1. https://library.partnertax.ai/us-sd/regs/64-41-01-01 Source: SL 1975, ch 16, § 1; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-41-01-02 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-28-1 , 10-28-11. https://library.partnertax.ai/us-sd/regs/64-41-01-03 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-28-1 , 10-28-11. https://library.partnertax.ai/us-sd/regs/64-41-01-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-28-2 , 10-28-10 , 10-28-11. https://library.partnertax.ai/us-sd/regs/64-41-01-05 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-28-11. https://library.partnertax.ai/us-sd/regs/64-41-01-06 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-4-23. https://library.partnertax.ai/us-sd/regs/64-41-01-07 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-28-4. https://library.partnertax.ai/us-sd/regs/64-41-01-08 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-28-3(9). https://library.partnertax.ai/us-sd/regs/64-41-01-09 Source: SL 1975, ch 16, § 1; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-44-01-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 34 SDR 93, effective October 17, 2007. https://library.partnertax.ai/us-sd/regs/64-44-01-02 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60 , 37-10-26. Law Implemented: SDCL 37-10-5 , 37-10-10. https://library.partnertax.ai/us-sd/regs/64-44-01-03 Source: SL 1975, ch 16, § 1; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. https://library.partnertax.ai/us-sd/regs/64-44-01-04 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 144, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3. https://library.partnertax.ai/us-sd/regs/64-44-01-05 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3. https://library.partnertax.ai/us-sd/regs/64-44-01-06 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3. https://library.partnertax.ai/us-sd/regs/64-44-01-07 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3. https://library.partnertax.ai/us-sd/regs/64-44-01-08 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 30 SDR 89, effective December 10, 2003. https://library.partnertax.ai/us-sd/regs/64-44-01-09 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3. https://library.partnertax.ai/us-sd/regs/64-44-01-10 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3. https://library.partnertax.ai/us-sd/regs/64-44-01-11 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3 , 37-10-29 to 37-10-35. https://library.partnertax.ai/us-sd/regs/64-44-01-12 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3 , 37-10-29 to 37-10-35. https://library.partnertax.ai/us-sd/regs/64-44-01-13 Source: 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(5)(6) , 37-10-26(3). Law Implemented: SDCL 10-50-105. https://library.partnertax.ai/us-sd/regs/64-44-01-14 Source: 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(5)(6) , 37-10-26(3). Law Implemented: SDCL 10-50-105. https://library.partnertax.ai/us-sd/regs/64-44-02-01 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(1). Law Implemented: SDCL 10-50-20.1. https://library.partnertax.ai/us-sd/regs/64-44-02-02 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(1). Law Implemented: SDCL 10-50-20.1. https://library.partnertax.ai/us-sd/regs/64-44-02-03 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(1). Law Implemented: SDCL 10-50-20.1. https://library.partnertax.ai/us-sd/regs/64-44-02-04 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(1). Law Implemented: SDCL 10-50-20.1. https://library.partnertax.ai/us-sd/regs/64-44-02-05 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-50-60. Law Implemented: SDCL 10-50-20.1. https://library.partnertax.ai/us-sd/regs/64-44-02-06 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(2). Law Implemented: SDCL 10-50-20.1. https://library.partnertax.ai/us-sd/regs/64-44-02-07 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(2). Law Implemented: SDCL 10-50-20.1. https://library.partnertax.ai/us-sd/regs/64-44-02-08 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(2). Law Implemented: SDCL 10-50-20.1. https://library.partnertax.ai/us-sd/regs/64-44-02-09 Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50-60(2). Law Implemented: SDCL 10-50-20.1. https://library.partnertax.ai/us-sd/regs/64-44-03-01 Source: 26 SDR 83, effective December 21, 1999; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-50B-6. Law Implemented: SDCL 10-50B-6. https://library.partnertax.ai/us-sd/regs/64-44-03-02 Source: 26 SDR 83, effective December 21, 1999; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-50B-6 , 10-59-38(1)(2). Law Implemented: SDCL 10-50B-6 , 10-59-37. https://library.partnertax.ai/us-sd/regs/64-47-01-01 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1. https://library.partnertax.ai/us-sd/regs/64-47-01-02 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1(7). https://library.partnertax.ai/us-sd/regs/64-47-01-03 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-8. https://library.partnertax.ai/us-sd/regs/64-47-01-04 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989. https://library.partnertax.ai/us-sd/regs/64-47-01-05 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-8. https://library.partnertax.ai/us-sd/regs/64-47-01-06 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1(4). Declaratory Ruling: Title XX funds (federal block grants to states for social services), which are used for the direct benefit of a claimant who applies for tax refunds, are to be considered as income of the claimant. Secretary of Revenue Declaratory Ruling No. 77-14. https://library.partnertax.ai/us-sd/regs/64-47-01-07 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1(4). https://library.partnertax.ai/us-sd/regs/64-47-01-08 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1(4). https://library.partnertax.ai/us-sd/regs/64-47-01-09 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1(4). https://library.partnertax.ai/us-sd/regs/64-47-01-10 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-10. https://library.partnertax.ai/us-sd/regs/64-47-01-11 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-10. https://library.partnertax.ai/us-sd/regs/64-47-01-12 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1(2). https://library.partnertax.ai/us-sd/regs/64-47-01-13 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-2. https://library.partnertax.ai/us-sd/regs/64-47-01-14 Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-10. https://library.partnertax.ai/us-sd/regs/64-47-01-15 Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-11. https://library.partnertax.ai/us-sd/regs/64-47-01-16 Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1(4) , 10-45A-5. https://library.partnertax.ai/us-sd/regs/64-47-01-17 Source: 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-5 , 10-45A-6. https://library.partnertax.ai/us-sd/regs/64-47-02-00 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-1 , 10-18A-15. https://library.partnertax.ai/us-sd/regs/64-47-02-01 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-2. https://library.partnertax.ai/us-sd/regs/64-47-02-02 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 117, effective January 27, 1997. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-7. https://library.partnertax.ai/us-sd/regs/64-47-02-03 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989. https://library.partnertax.ai/us-sd/regs/64-47-02-04 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 117, effective January 27, 1997. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-7. https://library.partnertax.ai/us-sd/regs/64-47-02-05 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-2. https://library.partnertax.ai/us-sd/regs/64-47-02-06 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-1(4). Declaratory Ruling: Title XX funds (federal block grants to states for social services), which are used for the direct benefit of a claimant who applies for tax refunds, are to be considered as income of the claimant. Secretary of Revenue Declaratory Ruling No. 677-14. https://library.partnertax.ai/us-sd/regs/64-47-02-07 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-1(4). https://library.partnertax.ai/us-sd/regs/64-47-02-08 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-1(4). https://library.partnertax.ai/us-sd/regs/64-47-02-09 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-1(4). https://library.partnertax.ai/us-sd/regs/64-47-02-10 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-9. https://library.partnertax.ai/us-sd/regs/64-47-02-11 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-1(2). https://library.partnertax.ai/us-sd/regs/64-47-02-12 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-2 , 10-45A-2. https://library.partnertax.ai/us-sd/regs/64-47-02-13 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-2. https://library.partnertax.ai/us-sd/regs/64-47-02-14 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-9. https://library.partnertax.ai/us-sd/regs/64-47-02-15 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-1(4). https://library.partnertax.ai/us-sd/regs/64-47-02-16 Source: 3 SDR 10, effective August 17, 1976; 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-8. https://library.partnertax.ai/us-sd/regs/64-47-02-17 Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-2(2). https://library.partnertax.ai/us-sd/regs/64-47-02-18 Source: 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-6.1. https://library.partnertax.ai/us-sd/regs/64-75-01-01 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018 ; 46 SDR 11, effective July 30, 2019 . General Authority: SDCL 35-10-1(1)(5)(7)(8). Law Implemented: SDCL 35-1-1(4) (24), 35-10-1(1)(5)(7)(8). https://library.partnertax.ai/us-sd/regs/64-75-01-02 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1 (2) . Law Implemented: SDCL 35-10-1(2). https://library.partnertax.ai/us-sd/regs/64-75-01-03 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1 (9)(10)(11) . Law Implemented: SDCL 35-10-1(7) (9)(10)(11) . https://library.partnertax.ai/us-sd/regs/64-75-01-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-01-05 Source: SL 1975, ch 16, § 1; 5 SDR 6, effective August 6, 1978; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1 (2)(9) . Law Implemented: SDCL 35- 5 - 20. 1. https://library.partnertax.ai/us-sd/regs/64-75-01-06 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-01-07 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-01-08 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-01-09 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1 (6) . Law Implemented: SDCL 35-10-1(6). https://library.partnertax.ai/us-sd/regs/64-75-02-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(7). Law Implemented: SDCL 35- 10 -1 (7) . https://library.partnertax.ai/us-sd/regs/64-75-02-02 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 32 SDR 58, effective October 25, 2005. General Authority: SDCL 35-10-1(7). Law Implemented: SDCL 35-2-1.2 , 35-2-6.2 , 35-10-1(7). https://library.partnertax.ai/us-sd/regs/64-75-02-03 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 32 SDR 58, effective October 25, 2005. General Authority: SDCL 35-10-1(7). Law Implemented: SDCL 35-2-1.2 , 35-2-6.2 , 35-10-1(7). https://library.partnertax.ai/us-sd/regs/64-75-02-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-02-05 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1 (7), 35-2-10 . Law Implemented: SDCL 10-1-14 , 35-2-1 , 35-2-10 . https://library.partnertax.ai/us-sd/regs/64-75-02-06 Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984. Declaratory Ruling: The Department of Revenue's policy is that the quota for dealers in light wines is in addition to the quotas set by SDCL 35-4-11 and 35-4-11.1 for other on-sale liquor licenses. Secretary of Revenue Declaratory Ruling No. 77-7. https://library.partnertax.ai/us-sd/regs/64-75-02-07 Source: 45 SDR 83, effective December 18, 2018 . General Authority: SDCL 35- 12-22, 35-16-7, 35-15-10, 35-13-24, 35-14-10. Law Implemented: SDCL 35-12-22 , 35-16-7 , 35-15-10 , 35-13-24 , 35-14-10. https://library.partnertax.ai/us-sd/regs/64-75-02-08 Source: 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-12-22 , 35-16-7. Law Implemented: SDCL 35-12-22 , 35-16-7. https://library.partnertax.ai/us-sd/regs/64-75-03-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005 ; 45 SDR 83, effective December 18, 2018 ; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1(1 )(2)(4)(6 ). Law Implemented: SDCL 35-4-52. https://library.partnertax.ai/us-sd/regs/64-75-03-02 Source: SL 1975, ch 16, § 1; 3 SDR 10, effective September 1, 1976; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-4-52 , 35-10-1(6). https://library.partnertax.ai/us-sd/regs/64-75-03-03 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1(6)(1 1 ). Law Implemented: SDCL 35-10-1(6)(1 1 ). https://library.partnertax.ai/us-sd/regs/64-75-03-04 Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-4-52 , 35-10-1(6)(11). https://library.partnertax.ai/us-sd/regs/64-75-03-05 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. https://library.partnertax.ai/us-sd/regs/64-75-03-06 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. https://library.partnertax.ai/us-sd/regs/64-75-03-07 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019 https://library.partnertax.ai/us-sd/regs/64-75-03-08 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. https://library.partnertax.ai/us-sd/regs/64-75-03-09 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. https://library.partnertax.ai/us-sd/regs/64-75-03-10 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 35-10-1. Law Implemented: SDCL 35-4-52 , 35-10-1(6). https://library.partnertax.ai/us-sd/regs/64-75-03-11 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. https://library.partnertax.ai/us-sd/regs/64-75-03-12 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 35-10-1. Law Implemented: SDCL 35-4-52 , 35-10-1(6). https://library.partnertax.ai/us-sd/regs/64-75-03-13 Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-03-14 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-03-15 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-04-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1( 2)(6)( 11). Law Implemented: SDCL 35-4-52. https://library.partnertax.ai/us-sd/regs/64-75-04-02 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1(6) (11) . Law Implemented: SDCL 35-4-52 , 35-10-1(6) (11) . https://library.partnertax.ai/us-sd/regs/64-75-04-03 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-4-52. https://library.partnertax.ai/us-sd/regs/64-75-04-04 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-10-1(6). https://library.partnertax.ai/us-sd/regs/64-75-04-05 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-2-10 , 35-4-52. Rule 64:75:04:05.01 Sales to delinquent retailers prohibited. 64 : 75 : 04 : 05.01 . Sales to delinquent retailers prohibited. Wholesalers shall notify the department of a retail delinquency following the deadline to dispute the delinquen https://library.partnertax.ai/us-sd/regs/64-75-04-06 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-2-10 , 35-4-52 , 35-10-1(6). https://library.partnertax.ai/us-sd/regs/64-75-04-07 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-04-08 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-04-09 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 32 SDR 58, effective October 25, 2005. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-4-52. https://library.partnertax.ai/us-sd/regs/64-75-04-10 Source: SL 1975, ch 16, § 1; 7 SDR 75, effective February 8, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 89, effective December 10, 2003; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 35-10-1(4). Law Implemented: SDCL 35-4-52. https://library.partnertax.ai/us-sd/regs/64-75-04-11 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-04-12 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 89, effective December 10, 2003; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-4-52. https://library.partnertax.ai/us-sd/regs/64-75-04-13 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 7 SDR 75, effective February 8, 1981; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-10-1(6). https://library.partnertax.ai/us-sd/regs/64-75-04-14 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 7 SDR 75, effective February 8, 1981; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 21 SDR 219, effective July 1, 1995; 30 SDR 89, effective December 10, 2003; 31 SDR 214, effective July 6, 2005; 33 SDR 226, effective June 27, 2007; 38 SDR 214, effective June 21, 2012; 45 SDR 83, effective December 18, 2018; 46 SDR 11, effective July 30, 2019. General Au https://library.partnertax.ai/us-sd/regs/64-75-04-15 Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977. https://library.partnertax.ai/us-sd/regs/64-75-04-16 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; repealed, 7 SDR 75, effective February 8, 1981. https://library.partnertax.ai/us-sd/regs/64-75-04-17 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(4)(6). Law Implemented: SDCL 35-10-1(4)(6). https://library.partnertax.ai/us-sd/regs/64-75-04-18 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(1)(4)(6). Law Implemented: SDCL 35-10-1(1)(4)(6). https://library.partnertax.ai/us-sd/regs/64-75-04-19 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(1)(4)(6)(10). Law Implemented: SDCL 35-10-1(1)(4)(6)(10). https://library.partnertax.ai/us-sd/regs/64-75-04-20 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 35-10-1(1)(4). Law Implemented: SDCL 35-10-1(1)(4). https://library.partnertax.ai/us-sd/regs/64-75-04-21 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 4 SDR 35, effective December 22, 1977; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 22 SDR 166, effective June 5, 1996; 31 SDR 214, effective July 6, 2005; 37 SDR 69, effective October 19, 2010; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(1)(8). Law Implemented https://library.partnertax.ai/us-sd/regs/64-75-04-22 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-04-23 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1 (2)(6) . Law Implemented: SDCL 10-1-14 , 35-10-1(6). https://library.partnertax.ai/us-sd/regs/64-75-04-24 Source: 7 SDR 75, effective February 8, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(3)(4). Law Implemented: SDCL 35-4-52 , 35-10-1(3)(4). https://library.partnertax.ai/us-sd/regs/64-75-04-25 Source: 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-5-10, 35-10-1(10). Law Implemented: SDCL 35-5-10 , 35-10-1(10). https://library.partnertax.ai/us-sd/regs/64-75-04-26 Source: 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-10-1(6) . https://library.partnertax.ai/us-sd/regs/64-75-05-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-05-02 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-05-03 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-05-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005 ; 45 SDR 83, effective December 18, 2018 . General Authority: SDCL 35-10-1(10). Law Implemented: SDCL 35-5-10. https://library.partnertax.ai/us-sd/regs/64-75-05-05 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(10). Law Implemented: SDCL 35-5-10. https://library.partnertax.ai/us-sd/regs/64-75-05-06 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-05-07 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-05-08 Source: 5 SDR 6, effective August 6, 1978; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1 (10) . Law Implemented: SDCL 35-5-6.1. https://library.partnertax.ai/us-sd/regs/64-75-05-09 Source: 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(10). Law Implemented: SDCL 35-10-1(10) . https://library.partnertax.ai/us-sd/regs/64-75-06-01 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 19 SDR 42, effective September 29, 1992. https://library.partnertax.ai/us-sd/regs/64-75-06-02 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-06-03 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-06-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005 ; 45 SDR 83, effective December 18, 2018 . https://library.partnertax.ai/us-sd/regs/64-75-06-05 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-06-06 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-06-07 Source: 3 SDR 37, effective November 17, 1976; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-06-08 Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018 . https://library.partnertax.ai/us-sd/regs/64-75-07-01 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005 ; 45 SDR 83, effective December 18, 2018 . https://library.partnertax.ai/us-sd/regs/64-75-07-02 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-08-01 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-02 Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 33 SDR 226, effective June 27, 2007; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-03 Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 7 SDR 75, effective February 8, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-04 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-05 Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-06 Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 31 SDR 214, effective July 6, 2005. https://library.partnertax.ai/us-sd/regs/64-75-08-07 Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-08 Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-09 Source: 2 SDR 2, effective July 17, 1975; 3 SDR 37, effective November 17, 1976; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-10 Source: 31 SDR 214, effective July 6, 2005; 38 SDR 214, effective June 21, 2012; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-11 Source: 32 SDR 58, effective October 25, 2005; 45 SDR 83, effective December 18, 2018. https://library.partnertax.ai/us-sd/regs/64-75-08-12 Source: 37 SDR 69, effective October 19, 2010; 46 SDR 11, effective July 30, 2019. https://library.partnertax.ai/us-sd/regs/64-75-08-13 Source: 37 SDR 69, effective October 19, 2010; 46 SDR 11, effective July 30, 2019. https://library.partnertax.ai/us-sd/regs/64-80-01-01 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 30 SDR 58, effective November 5, 2003 ; 46 SDR 66, effective November 26, 2019 . https://library.partnertax.ai/us-sd/regs/64-80-02-01 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-02-02 Source: 19 SDR 42, effective September 29, 1992; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-03-01 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-03-02 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-03-03 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-03-04 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-03-05 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-03-06 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-03-07 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-03-08 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-03-09 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-04-01 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-04-02 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-04-03 Source: 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-04-04 Source: 16 SDR 76, effective November 1, 1989; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-05-01 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-05-02 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-05-03 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-05-04 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-05-05 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-05-06 Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019. https://library.partnertax.ai/us-sd/regs/64-80-06-01 Source: 16 SDR 76, effective November 1, 1989; 46 SDR 66, effective November 26, 2019.