South Dakota Administrative Rules — Title 64 (Revenue)
Article 0153 sections
Chapter 01
- 64:01:01:01 Definitions
- 64:01:01:02 Repealed Repealed
- 64:01:01:03 Repealed Repealed
- 64:01:01:04 Public requests for information
- 64:01:01:05 Rules of practice and procedure
- 64:01:01:06 Repealed Repealed
- 64:01:01:07 Repealed Repealed
- 64:01:01:08 Procedure to obtain declaratory ruling
- 64:01:01:09 Hearings on petition to obtain declaratory ruling
- 64:01:01:10 Decisions
- 64:01:01:11 Construction
- 64:01:01:12 Conduct of hearings
- 64:01:01:13 Notice of time and place for hearings -- Hearing examiners
- 64:01:01:14 All parties to be heard
- 64:01:01:15 Repealed Repealed
- 64:01:01:16 Evidence receivable
- 64:01:01:17 Repealed Repealed
- 64:01:01:18 Void
- 64:01:01:19 Forms
- 64:01:01:20 Reduction or abatement of taxes, interest, or penalties -- Requirements for showing widespread misapplication of tax
- 64:01:01:21 Electronic tax payments (ETP) and electronic tax filings (ETF)
- 64:01:01:22 Use of fedwire in emergencies
- 64:01:01:23 Use of check in emergencies
- 64:01:01:24 Repealed Repealed
- 64:01:01:25 Notice of change in bank or account number
- 64:01:01:26 Dishonored transaction -- Fee
- 64:01:01:27 Taxpayer to retain confirmation number from ETF and ETP transactions for three years
- 64:01:01:28 Audit review
- 64:01:01:29 New facilities refund or delay in payment -- Commencement of project
- 64:01:01:30 New facilities refund -- Application for permit
- 64:01:01:31 New facilities refund -- Documentation to support claim
- 64:01:01:32 Electronic or digital signature
- 64:01:01:33 Application for direct payment permit
- 64:01:01:34 Qualification process and requirements for direct payment permit holders
- 64:01:01:35 Record keeping requirements for direct payment permit holders
- 64:01:01:36 Reporting of tax for direct payment permit holders
- 64:01:01:37 Certain transactions not permitted for direct payment permit holders
- 64:01:01:38 Duties of direct payment permit holders
- 64:01:01:39 Responsibilities of vendors selling to direct payment permit holders
- 64:01:01:40 Payment of municipal taxes for direct payment permit holders
- 64:01:01:41 Revocation of direct payment permit
- 64:01:01:42 Definitions of terms used in recordkeeping and retention regulations
- 64:01:01:43 Maintenance and access to taxpayer records
- 64:01:01:44 Requirements for machine-sensible records
- 64:01:01:45 Requirements for electronic data interchange
- 64:01:01:46 Description of process that creates records
- 64:01:01:47 Maintenance of machine-sensible records
- 64:01:01:48 Access to machine-sensible records
- 64:01:01:49 Taxpayer creation of machine-sensible records for department examination and responsibility for records
- 64:01:01:50 Requirements for conversion of hard-copy records to an imaging system
- 64:01:01:51 Effect of maintaining machine-sensible records on hard-copy recordkeeping requirements
- 64:01:01:52 Effective date of rate changes
- 64:01:01:53 Effective date local rate changes -- Sales from preprinted catalogs
Article 0245 sections
Chapter 01
- 64:02:01:01 Definitions
- 64:02:01:02 Repealed Repealed
- 64:02:01:03 Certification required
- 64:02:01:04 Repealed Repealed
- 64:02:01:05 Repealed Repealed
- 64:02:01:06 Passing score
- 64:02:01:07 Repealed Repealed
- 64:02:01:08 Repealed Repealed
- 64:02:01:09 Examinations administered by department -- Contents
- 64:02:01:10 Repealed Repealed
- 64:02:01:11 Repealed Repealed
- 64:02:01:12 Repealed Repealed
- 64:02:01:13 Revocation of certification -- Right of appeal
- 64:02:01:14 Certified appraiser assessor
- 64:02:01:15 Repealed Repealed
- 64:02:01:16 Training courses
- 64:02:01:17 Repealed Repealed
- 64:02:01:18 Repealed Repealed
- 64:02:01:19 Repealed Repealed
- 64:02:01:20 Repealed Repealed
- 64:02:01:21 Repealed Repealed
- 64:02:01:22 Repealed Repealed
- 64:02:01:23 Repealed Repealed
- 64:02:01:24 Transferred
- 64:02:01:25 Transferred
- 64:02:01:26 Transferred
Chapter 03
- 64:02:03:01 Definitions
- 64:02:03:02 Requirements for renewal of permanent certificate
- 64:02:03:03 Failure to renew certificate
- 64:02:03:04 Repealed Repealed
- 64:02:03:05 Repealed Repealed
- 64:02:03:06 Repealed Repealed
- 64:02:03:07 Repealed Repealed
- 64:02:03:08 Repealed Repealed
- 64:02:03:09 Repealed Repealed
- 64:02:03:10 Repealed Repealed
- 64:02:03:11 Repealed Repealed
- 64:02:03:12 Repealed Repealed
- 64:02:03:13 Repealed Repealed
- 64:02:03:14 Credit -- Annual assessor school instructor
- 64:02:03:15 Repealed Repealed
- 64:02:03:16 Repealed Repealed
- 64:02:03:17 Exemption for formal designation
- 64:02:03:18 Repealed Repealed
- 64:02:03:19 Testing and retesting courses at annual assessors schools
Article 0350 sections
Chapter 01
- 64:03:01:01 Repealed Repealed
- 64:03:01:02 Repealed Repealed
- 64:03:01:03 Repealed Repealed
- 64:03:01:04 Repealed Repealed
- 64:03:01:05 Repealed Repealed
- 64:03:01:06 Repealed Repealed
- 64:03:01:07 Repealed Repealed
- 64:03:01:08 Repealed Repealed
- 64:03:01:09 Repealed Repealed
- 64:03:01:10 Repealed Repealed
- 64:03:01:11 Repealed Repealed
- 64:03:01:12 Repealed Repealed
- 64:03:01:13 Repealed Repealed
- 64:03:01:14 Repealed Repealed
- 64:03:01:15 Repealed Repealed
- 64:03:01:16 Repealed Repealed
- 64:03:01:17 Repealed Repealed
- 64:03:01:18 Repealed Repealed
- 64:03:01:19 Repealed Repealed
- 64:03:01:20 Repealed Repealed
- 64:03:01:21 Repealed Repealed
- 64:03:01:22 Repealed Repealed
- 64:03:01:23 Repealed Repealed
- 64:03:01:24 Repealed Repealed
- 64:03:01:25 Transferred
- 64:03:01:26 Repealed Repealed
- 64:03:01:27 Repealed Repealed
- 64:03:01:28 Transferred
- 64:03:01:29 Repealed Repealed
- 64:03:01:30 Repealed Repealed
Chapter 02
Chapter 03
- 64:03:03:01 Repealed Repealed
- 64:03:03:02 Repealed Repealed
- 64:03:03:03 Repealed Repealed
- 64:03:03:04 Repealed Repealed
- 64:03:03:05 Repealed Repealed
- 64:03:03:06 Repealed Repealed
- 64:03:03:07 Repealed Repealed
- 64:03:03:08 Repealed Repealed
- 64:03:03:09 Transferred
- 64:03:03:10 Transferred
- 64:03:03:11 Transferred
Article 0464 sections
Chapter 01
- 64:04:01:0A Property Registration Forms
- 64:04:01:0B Guide for Appraising Registered Mobile Homes
- 64:04:01:0C Certificate of Value
- 64:04:01:0D Abandoned Mobile/Manufactured Home Forms
- 64:04:01:01 Repealed Repealed
- 64:04:01:02 Repealed Repealed
- 64:04:01:03 Repealed Repealed
- 64:04:01:04 Notice of assessments to taxpayer
- 64:04:01:05 Repealed Repealed
- 64:04:01:06 Repealed Repealed
- 64:04:01:07 Repealed Repealed
- 64:04:01:08 Repealed Repealed
- 64:04:01:09 Property cards required -- Must show full and true value
- 64:04:01:10 Repealed Repealed
- 64:04:01:11 Repealed Repealed
- 64:04:01:12 Repealed Repealed
- 64:04:01:13 Real estate abstract classes
- 64:04:01:14 Repealed Repealed
- 64:04:01:15 Repealed Repealed
- 64:04:01:16 Repealed Repealed
- 64:04:01:17 Transferred
- 64:04:01:18 Transferred
- 64:04:01:19 Repealed Repealed
- 64:04:01:20 South Dakota Real Estate Appraisal Manual
- 64:04:01:21 Transferred
- 64:04:01:22 Repealed Repealed
- 64:04:01:23 Repealed Repealed
- 64:04:01:24 Repealed Repealed
- 64:04:01:25 Repealed Repealed
- 64:04:01:26 Definition of manufactured and mobile home dealer's inventory
- 64:04:01:27 Repealed Repealed
- 64:04:01:28 Form required for opt out resolution
- 64:04:01:29 Repealed Repealed
- 64:04:01:30 Repealed Repealed
- 64:04:01:31 Establishing equalization factor
- 64:04:01:32 Transferred
- 64:04:01:33 Transferred
- 64:04:01:34 Transferred
- 64:04:01:35 Transferred
Chapter 02
- 64:04:02:01 Repealed Repealed
- 64:04:02:02 Repealed Repealed
- 64:04:02:03 Repealed Repealed
- 64:04:02:04 Repealed Repealed
- 64:04:02:05 Repealed Repealed
- 64:04:02:06 Repealed Repealed
- 64:04:02:07 Repealed Repealed
- 64:04:02:08 Repealed Repealed
- 64:04:02:09 Repealed Repealed
- 64:04:02:10 Repealed Repealed
- 64:04:02:11 Repealed Repealed
- 64:04:02:12 Repealed Repealed
- 64:04:02:13 Repealed Repealed
- 64:04:02:14 Repealed Repealed
- 64:04:02:15 Repealed Repealed
Chapter 04
- 64:04:04:01 Cost approach to valuation of property
- 64:04:04:02 Residential real estate appraisal guide
- 64:04:04:03 Commercial real estate appraisal guide
- 64:04:04:04 Depreciation tables may be used
- 64:04:04:05 Functional and external obsolescence allowances
- 64:04:04:06 Replacement cost data -- Obsolescence
- 64:04:04:07 Replacement costs -- Adds and deducts
- 64:04:04:08 Base replacement cost
- 64:04:04:09 Variations in base costs
- 64:04:04:10 Current cost and local multipliers
Article 058 sections
Chapter 01
- 64:05:01:01 Definitions
- 64:05:01:02 Directors to record sales information
- 64:05:01:03 Sales proven unusable to be mailed to department
- 64:05:01:04 Repealed Repealed
- 64:05:01:05 Real estate sales cards and mobile home sales cards to show assessed value
- 64:05:01:06 Time for filing
- 64:05:01:07 Repealed Repealed
- 64:05:01:08 Sales included in analysis
Article 06236 sections
Chapter 01
- 64:06:01:00 Definitions
- 64:06:01:01 Armed services personnel and veterans
- 64:06:01:02 Bond
- 64:06:01:03 Repealed Repealed
- 64:06:01:04 Repealed Repealed
- 64:06:01:05 Change in ownership
- 64:06:01:06 Casual or occasional sales
- 64:06:01:07 Issuance and use of permits restricted
- 64:06:01:08 Exemption certificates
- 64:06:01:09 Conditional sales contracts -- Assigned and repossessed merchandise
- 64:06:01:10 Consignment sales
- 64:06:01:11 Repealed Repealed
- 64:06:01:12 Defective merchandise
- 64:06:01:13 Religious educational institutions
- 64:06:01:14 Repealed Repealed
- 64:06:01:15 Exemption certificates
- 64:06:01:16 Repealed Repealed
- 64:06:01:17 Federal corporations, sales to
- 64:06:01:18 Repealed Repealed
- 64:06:01:19 Fire and ambulance departments
- 64:06:01:20 Forms
- 64:06:01:21 Certain organizations not exempt from sales or use tax
- 64:06:01:22 Repealed Repealed
- 64:06:01:23 Intrastate sales -- Sale and delivery in South Dakota
- 64:06:01:24 Interstate sales -- Originating in South Dakota
- 64:06:01:25 Interstate sales -- Originating in other states
- 64:06:01:26 Repealed Repealed
- 64:06:01:27 Repealed Repealed
- 64:06:01:28 Repealed Repealed
- 64:06:01:29 Municipal tax -- Administration and reporting
- 64:06:01:30 Municipal tax -- No special permit required
- 64:06:01:31 Municipal tax -- Credit for tax previously paid
- 64:06:01:32 Repealed Repealed
- 64:06:01:33 Permit for each place of business in state
- 64:06:01:34 Credit for tax previously paid
- 64:06:01:35 Required records for sales, rentals, and leases
- 64:06:01:36 Repealed Repealed
- 64:06:01:37 Refunds to consumers
- 64:06:01:38 Relief agencies
- 64:06:01:39 Return of tax reports and telecommunications access fees
- 64:06:01:40 Preparation of return
- 64:06:01:41 Returned merchandise
- 64:06:01:42 Representing out of state dealers -- Extra permits
- 64:06:01:43 Sales by loan or finance companies
- 64:06:01:44 Sale of business permit not transferable
- 64:06:01:45 Repealed Repealed
- 64:06:01:46 Repealed Repealed
- 64:06:01:47 Transferred
- 64:06:01:48 Transferred
- 64:06:01:49 Student sororities and fraternities
- 64:06:01:50 Tax on gross receipts
- 64:06:01:51 Repealed Repealed
- 64:06:01:52 Transferred
- 64:06:01:54 Temporary tax permits
- 64:06:01:55 Temporary tax permit -- Application
- 64:06:01:56 Bond -- Cancellation
- 64:06:01:57 Transferred
- 64:06:01:58 Reimbursement for expenditures
- 64:06:01:59 Newspaper sales
- 64:06:01:60 Gross receipts tax on visitor-related businesses -- No special permit required
- 64:06:01:61 Application of sourcing rules
- 64:06:01:62 Definition of terms used in sourcing rules
- 64:06:01:63 General sourcing rules
- 64:06:01:64 Sourcing rules for lease or rental of tangible personal property not included in § 64:06:01:65 or 64:06:01:66
- 64:06:01:65 Sourcing rules for motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment
- 64:06:01:66 Sourcing rules for transportation equipment -- Definition of transportation equipment
- 64:06:01:67 Repealed Repealed
- 64:06:01:68 Sourcing rules for direct mailing
- 64:06:01:69 Repealed Repealed
- 64:06:01:70 Delivery charges
- 64:06:01:71 Sourcing rules for computer software maintenance contracts
- 64:06:01:72 Sourcing software term license and subscriptions
- 64:06:01:73 Definition of terms
- 64:06:01:74 Sourcing rules of personal care services
Chapter 02
- 64:06:02:01 Repealed Repealed
- 64:06:02:02 Repealed Repealed
- 64:06:02:03 Advertising
- 64:06:02:04 Repealed Repealed
- 64:06:02:05 Repealed Repealed
- 64:06:02:06 Repealed Repealed
- 64:06:02:07 Barber and beauty shops
- 64:06:02:08 Blacksmiths and welders
- 64:06:02:09 Repealed Repealed
- 64:06:02:10 Campgrounds or trailer parks
- 64:06:02:11 Concessions at carnivals, circuses, and show troupes
- 64:06:02:12 Repealed Repealed
- 64:06:02:13 Repealed Repealed
- 64:06:02:14 Repealed Repealed
- 64:06:02:15 Car washing
- 64:06:02:16 Cleaners, dryers, and laundries
- 64:06:02:17 Repealed Repealed
- 64:06:02:18 Coin operated laundries -- Consumers
- 64:06:02:19 Repealed Repealed
- 64:06:02:20 Communication service -- Exempt charges
- 64:06:02:21 Communication service -- Billing and collection
- 64:06:02:22 Communication service -- Radio stations
- 64:06:02:23 Transferred
- 64:06:02:24 Transferred
- 64:06:02:25 Transferred
- 64:06:02:26 Transferred
- 64:06:02:27 Repealed Repealed
- 64:06:02:28 Dentists and dental laboratories
- 64:06:02:29 Repealed Repealed
- 64:06:02:30 Repealed Repealed
- 64:06:02:31 Exterminators -- Taxable services -- Consumers
- 64:06:02:32 Florists and nursery operators
- 64:06:02:33 Repealed Repealed
- 64:06:02:34 Freight, delivery, and other transportation charges
- 64:06:02:35 Repealed Repealed
- 64:06:02:36 Repealed Repealed
- 64:06:02:37 Repealed Repealed
- 64:06:02:38 Garage and service stations
- 64:06:02:39 Garage and service stations -- Resale
- 64:06:02:40 Janitorial supplies and services
- 64:06:02:41 Jewelers and watch repair
- 64:06:02:42 Linen and towel supply
- 64:06:02:43 Machine work
- 64:06:02:44 Mattress rebuilding
- 64:06:02:45 Oculists and ophthalmologists
- 64:06:02:46 Repealed Repealed
- 64:06:02:47 Repealed Repealed
- 64:06:02:48 Repealed Repealed
- 64:06:02:49 Repealed Repealed
- 64:06:02:50 Pawnbrokers
- 64:06:02:51 Pet grooming
- 64:06:02:52 Photographers, photo developers, and finishers
- 64:06:02:53 Practitioners in healing arts
- 64:06:02:54 Repealed Repealed
- 64:06:02:55 Repealed Repealed
- 64:06:02:56 Repealed Repealed
- 64:06:02:57 Printers, engravers, multigraphers, and mimeographers
- 64:06:02:58 Repair services
- 64:06:02:59 Retirement and nursing homes
- 64:06:02:60 Shoe repairers
- 64:06:02:61 Repealed Repealed
- 64:06:02:62 Repealed Repealed
- 64:06:02:63 Tire treading
- 64:06:02:64 Upholsterers
- 64:06:02:65 Sales to veterinarians
- 64:06:02:66 Repealed Repealed
- 64:06:02:67 Repealed Repealed
- 64:06:02:68 Repealed Repealed
- 64:06:02:69 Repealed Repealed
- 64:06:02:70 Amusement devices -- Mechanical
- 64:06:02:71 Repealed Repealed
- 64:06:02:72 Hospitals -- Taxable charges and subsistence
- 64:06:02:73 Hospitals -- Nontaxable charges
- 64:06:02:74 Hospitals -- License required -- Purchases for members or employees taxable
- 64:06:02:75 Lodging establishments
- 64:06:02:76 Specialty cleaners
- 64:06:02:78 Computer services -- Software
- 64:06:02:79 Computer services -- Software -- Prewritten programs
- 64:06:02:80 Computer services -- Computer programming
- 64:06:02:81 Repealed Repealed
- 64:06:02:82 Accessories, equipment, and repair or replacement parts on motor vehicles
- 64:06:02:83 Rental facilities
- 64:06:02:84 Hunting and fishing rights
- 64:06:02:85 Real estate brokers
- 64:06:02:86 Marina defined
- 64:06:02:87 Taxation of persons providing medical expert testimony or consulting services
- 64:06:02:88 Travel agency reservation services
- 64:06:02:89 Professional employer organization -- Definition of co-employment relationship
- 64:06:02:90 Definition of terms
- 64:06:02:91 Default sourcing rule for telecommunications services
- 64:06:02:92 Rules for sourcing specific telecommunications services
- 64:06:02:93 Exemption of continuing education programs
- 64:06:02:94 Repairs to rental inventory
- 64:06:02:95 Repealed Repealed
- 64:06:02:96 Repealed Repealed
- 64:06:02:97 Repealed Repealed
- 64:06:02:98 Application of municipal gross receipts tax to fitness club
- 64:06:02:99 Application of tourism tax to fitness clubs
Chapter 03
- 64:06:03:00 Definitions
- 64:06:03:01 Agricultural products
- 64:06:03:02 Repealed Repealed
- 64:06:03:03 Repealed Repealed
- 64:06:03:04 Alcoholic beverages
- 64:06:03:05 Repealed Repealed
- 64:06:03:06 Articles made to order
- 64:06:03:07 Repealed Repealed
- 64:06:03:08 Repealed Repealed
- 64:06:03:09 Containers
- 64:06:03:10 Repealed Repealed
- 64:06:03:11 REA and RTA cooperatives
- 64:06:03:12 Stock used for demonstration or personal use
- 64:06:03:13 Electric energy and natural or artificial gas
- 64:06:03:14 Repealed Repealed
- 64:06:03:15 Farm machinery
- 64:06:03:16 Repealed Repealed
- 64:06:03:17 Repealed Repealed
- 64:06:03:18 Furs and furriers
- 64:06:03:19 Irrigation equipment
- 64:06:03:20 Ice
- 64:06:03:21 Labels and name plates
- 64:06:03:22 Dressed meat
- 64:06:03:23 Machinery and fixtures sold to manufacturers and other businesses
- 64:06:03:24 Items consumed in a manufacturing process
- 64:06:03:25 Component parts of manufactured items
- 64:06:03:26 Meals
- 64:06:03:27 Memorial dealers
- 64:06:03:28 Mining companies
- 64:06:03:29 Repealed Repealed
- 64:06:03:30 Repealed Repealed
- 64:06:03:31 Repealed Repealed
- 64:06:03:32 Newsprint and printing supplies
- 64:06:03:33 Publications and inserts
- 64:06:03:34 Repealed Repealed
- 64:06:03:35 Premiums and gifts
- 64:06:03:36 Vendors of property used for premiums, advertising, and prizes
- 64:06:03:37 Railway dining cars -- Airline dining
- 64:06:03:38 School lunches
- 64:06:03:39 Secondhand stores
- 64:06:03:40 Repealed Repealed
- 64:06:03:41 Vending machines
- 64:06:03:42 Repealed Repealed
- 64:06:03:43 Water and gravel haulers
- 64:06:03:44 Automotive wholesalers and jobbers -- Retail sales
- 64:06:03:45 Automotive wholesalers and jobbers -- Wholesale sales
- 64:06:03:46 Wholesale houses
- 64:06:03:47 Repealed Repealed
- 64:06:03:48 Mounted agricultural equipment
- 64:06:03:49 Pesticides and fertilizer
- 64:06:03:50 Repealed Repealed
- 64:06:03:51 Repealed Repealed
- 64:06:03:52 Restaurant supplies
- 64:06:03:53 Off-road vehicles
- 64:06:03:54 Repealed Repealed
- 64:06:03:55 Newspapers subject to sales tax and use tax
- 64:06:03:56 Maintenance items are not replacement parts -- Definition of maintenance items
- 64:06:03:57 Drugs -- Definition
- 64:06:03:58 Durable medical equipment -- Definition
- 64:06:03:59 Mobility enhancing equipment -- Definition
- 64:06:03:60 Prosthetic device -- Definition
- 64:06:03:61 Prescriptions -- Definition
- 64:06:03:62 Medical device -- Component, part, or accessory
- 64:06:03:63 Permanent foundation -- Definition
Article 0720 sections
Chapter 01
- 64:07:01:01 Repealed Repealed
- 64:07:01:02 Gross receipts explained
- 64:07:01:03 Repealed Repealed
- 64:07:01:04 Repealed Repealed
- 64:07:01:05 Repealed Repealed
- 64:07:01:06 Real property repairs
- 64:07:01:07 Repealed Repealed
- 64:07:01:08 "Sweat equity."
- 64:07:01:09 Repealed Repealed
- 64:07:01:10 Contractors to furnish information on subcontractors
- 64:07:01:11 Contractors and subcontractors to furnish information on water development projects
- 64:07:01:12 Tax return filing dates for contractors
- 64:07:01:13 Contractors as consumers of construction supplies
- 64:07:01:14 Furnishing of equipment
- 64:07:01:15 Contracts with governmental agencies
- 64:07:01:16 Construction equipment
- 64:07:01:17 Gross receipts defined
- 64:07:01:18 Repealed Repealed
- 64:07:01:19 Bond
- 64:07:01:20 Application of contractors' excise tax to projects involving items used to store and dispense fuel
Article 0928 sections
Chapter 01
- 64:09:01:01 Use tax law -- Procedure
- 64:09:01:02 Repealed Repealed
- 64:09:01:03 Repealed Repealed
- 64:09:01:04 Exemption of property brought in for personal use of nonresident
- 64:09:01:05 Repealed Repealed
- 64:09:01:06 Exemption of raw materials and parts for manufacture of products to be sold at retail
- 64:09:01:07 Repealed Repealed
- 64:09:01:08 Repealed Repealed
- 64:09:01:09 Property sold here used in interstate commerce
- 64:09:01:10 Repealed Repealed
- 64:09:01:11 Repealed Repealed
- 64:09:01:12 Repealed Repealed
- 64:09:01:13 Repealed Repealed
- 64:09:01:14 Repealed Repealed
- 64:09:01:15 Repealed Repealed
- 64:09:01:16 Prime contractors -- Liability for tax
- 64:09:01:17 Repealed Repealed
- 64:09:01:18 Repealed Repealed
- 64:09:01:19 Boats
- 64:09:01:20 Determination of age and value of tangible personal property
- 64:09:01:21 Repealed Repealed
- 64:09:01:22 Repealed Repealed
- 64:09:01:23 Repealed Repealed
- 64:09:01:24 Repealed Repealed
- 64:09:01:25 Repealed Repealed
- 64:09:01:26 Repealed Repealed
- 64:09:01:27 Repealed Repealed
- 64:09:01:28 Tax credit disallowed
Article 103 sections
Chapter 01
Chapter 02
Article 123 sections
Chapter 01
Article 135 sections
Chapter 01
- 64:13:01:01 Wastewater fee forms -- Publicly and privately owned treatment works -- Annual report required
- 64:13:01:02 Hazardous substances -- Annual report required
- 64:13:01:03 Public water systems -- Annual report required
- 64:13:01:04 Solid waste facilities -- Monthly report required
- 64:13:01:05 Air pollution sources -- Annual report required
Article 161 section
Chapter 01
Article 175 sections
Chapter 01
- 64:17:01:0A Abandoned Mobile/Manufactured Home Forms, Repealed Repealed
- 64:17:01:01 Form required for notice of intent to sell abandoned mobile/manufactured home
- 64:17:01:02 Form required for notice to county treasurer of abandoned mobile/manufactured home, Repealed Repealed
- 64:17:01:03 Application for tile of abandoned mobile/manufactured home
- 64:17:01:04 Affidavit for purpose of movement of an abandoned mobile/manufactured home
Article 211 section
Chapter 01
Article 2654 sections
Chapter 01
Chapter 02
- 64:26:02:01 Repealed Repealed
- 64:26:02:02 Repealed Repealed
- 64:26:02:03 Repealed Repealed
- 64:26:02:04 Federal income tax return to be submitted with state return
- 64:26:02:05 Repealed Repealed
- 64:26:02:06 Repealed Repealed
- 64:26:02:07 Consolidated returns
- 64:26:02:08 Repealed Repealed
- 64:26:02:09 Repealed Repealed
- 64:26:02:10 Repealed Repealed
- 64:26:02:11 Certain corporations not in the business of making loans
- 64:26:02:12 Apportionment of bank franchise tax revenues among counties
Chapter 03
- 64:26:03:01 Repealed Repealed
- 64:26:03:02 Repealed Repealed
- 64:26:03:03 Repealed Repealed
- 64:26:03:04 Repealed Repealed
- 64:26:03:05 Repealed Repealed
- 64:26:03:06 Repealed Repealed
- 64:26:03:07 Repealed Repealed
- 64:26:03:08 Repealed Repealed
- 64:26:03:09 Repealed Repealed
- 64:26:03:10 Repealed Repealed
- 64:26:03:11 Dividends received from other financial institutions
- 64:26:03:12 Net operating loss carryover
- 64:26:03:13 Filing of separate returns of financial institutions
Chapter 04
- 64:26:04:01 Repealed Repealed
- 64:26:04:02 Repealed Repealed
- 64:26:04:03 Repealed Repealed
- 64:26:04:04 Repealed Repealed
- 64:26:04:05 Repealed Repealed
- 64:26:04:06 Repealed Repealed
- 64:26:04:07 Repealed Repealed
- 64:26:04:08 Repealed Repealed
- 64:26:04:09 Repealed Repealed
- 64:26:04:10 Repealed Repealed
- 64:26:04:11 Repealed Repealed
- 64:26:04:12 Repealed Repealed
- 64:26:04:13 Repealed Repealed
- 64:26:04:14 Repealed Repealed
- 64:26:04:15 Repealed Repealed
- 64:26:04:16 Repealed Repealed
- 64:26:04:17 Repealed Repealed
- 64:26:04:18 Repealed Repealed
- 64:26:04:19 Repealed Repealed
- 64:26:04:20 Repealed Repealed
- 64:26:04:21 Repealed Repealed
- 64:26:04:22 Repealed Repealed
- 64:26:04:23 Repealed Repealed
- 64:26:04:24 Repealed Repealed
- 64:26:04:25 Repealed Repealed
- 64:26:04:26 Repealed Repealed
- 64:26:04:27 Repealed Repealed
- 64:26:04:28 Federal income tax deductible -- Other income, privilege, and franchise taxes not deductible
Article 2721 sections
Chapter 01
- 64:27:01:01 Definitions
- 64:27:01:02 Method of accounting
- 64:27:01:03 Verified estimates
- 64:27:01:04 Repealed Repealed
- 64:27:01:05 Repealed Repealed
- 64:27:01:06 Extension of time for filing
- 64:27:01:07 Repealed Repealed
- 64:27:01:08 Repealed Repealed
- 64:27:01:09 Repealed Repealed
- 64:27:01:10 Repealed Repealed
- 64:27:01:11 Repealed Repealed
- 64:27:01:12 Repealed Repealed
- 64:27:01:13 Travel expenses
- 64:27:01:14 Cost of repair and replacement
- 64:27:01:15 Leasing expenditures deductible
- 64:27:01:16 Limitations of deductions
- 64:27:01:17 Special assessments
- 64:27:01:18 Depletion allowance
- 64:27:01:19 Repealed Repealed
- 64:27:01:20 Repealed Repealed
- 64:27:01:21 Repealed Repealed
Article 2875 sections
Chapter 01
Chapter 03
- 64:28:03:01 Repealed Repealed
- 64:28:03:02 Signature of owner required
- 64:28:03:03 Repealed Repealed
- 64:28:03:04 Damage disclosure statement
- 64:28:03:05 Out-of-state "junking" title
- 64:28:03:06 Transferred
- 64:28:03:07 Transferred
- 64:28:03:08 Authorization of owner required
- 64:28:03:09 Titling vehicles in both business and personal names of a licensed automobile dealer
- 64:28:03:10 Repealed Repealed
- 64:28:03:11 Repealed Repealed
- 64:28:03:12 Determination of body type
Chapter 04
Chapter 05
Chapter 06
Chapter 07
Chapter 09
- 64:28:09:01 Assignment of certificate of title made by owner of record or appointed agent
- 64:28:09:02 Transfer of ownership
- 64:28:09:03 Repealed Repealed
- 64:28:09:04 Transmittal of certificate of title on which there is an undischarged lien
- 64:28:09:05 Repealed Repealed
- 64:28:09:06 Assignment of out-of-state certificates of title and ownership certificates
- 64:28:09:07 Repealed Repealed
- 64:28:09:08 Application for transfer
- 64:28:09:09 Glider kits, trailer kits, and homemade trailers -- No penalty
Chapter 10
Chapter 11
Chapter 12
- 64:28:12:01 Notation of liens on applications for South Dakota certificate of title
- 64:28:12:02 Repealed Repealed
- 64:28:12:03 Requirements for notation of lien on file
- 64:28:12:04 File or record of chattel mortgage
- 64:28:12:05 Mixed mortgages
- 64:28:12:06 Repealed Repealed
- 64:28:12:07 Repealed Repealed
- 64:28:12:08 Repealed Repealed
- 64:28:12:09 Notation of junior liens on South Dakota certificates of title
- 64:28:12:10 Assignment of liens
- 64:28:12:11 Discharge of liens
- 64:28:12:12 Signature of lien holder not due notice of satisfaction of lien
- 64:28:12:13 Repealed Repealed
- 64:28:12:14 Repealed Repealed
- 64:28:12:15 Repealed Repealed
- 64:28:12:16 Repealed Repealed
- 64:28:12:17 Repealed Repealed
- 64:28:12:18 Date of notation of liens
- 64:28:12:19 Title with open lien
- 64:28:12:20 Repealed Repealed
Chapter 13
Chapter 14
Chapter 15
Article 2936 sections
Chapter 02
- 64:29:02:01 Repealed Repealed
- 64:29:02:02 Repealed Repealed
- 64:29:02:03 License issued when requirements are met -- Tax paid
- 64:29:02:04 Receipt required for refunds
- 64:29:02:05 Repealed Repealed
- 64:29:02:06 Repealed Repealed
- 64:29:02:07 Repealed Repealed
- 64:29:02:08 Proof of payment of taxes for reciprocity
- 64:29:02:09 Repealed Repealed
- 64:29:02:10 Repealed Repealed
- 64:29:02:11 Repealed Repealed
- 64:29:02:12 Repealed Repealed
- 64:29:02:13 Repealed Repealed
- 64:29:02:14 Trade-in allowance
- 64:29:02:15 Repealed Repealed
- 64:29:02:16 Repealed Repealed
- 64:29:02:17 Repealed Repealed
- 64:29:02:18 Mobile home and manufactured home consignment sales
Chapter 03
- 64:29:03:01 Repealed Repealed
- 64:29:03:02 License plate renewal certificate -- Duplicate issued
- 64:29:03:03 Status of South Dakota license plates when South Dakota certificate of title is surrendered
- 64:29:03:04 Repealed Repealed
- 64:29:03:05 Souvenir plates
- 64:29:03:06 Display of souvenir plates
- 64:29:03:07 Repealed Repealed
- 64:29:03:08 Display of original-issue plates on historic vehicles
- 64:29:03:09 Temporary plates issued to tax-exempt vehicles
- 64:29:03:10 Confidential procedure for certain license plates
- 64:29:03:11 Special plate order permit
Chapter 04
- 64:29:04:01 Definitions
- 64:29:04:02 ERT provider application--Contents--Contract required
- 64:29:04:03 ERT provider annual fee--Due upon execution of the contract
- 64:29:04:04 Responsibility for technical costs--Threshold established
- 64:29:04:05 Collection of state fees and taxes--Remittance to the department--Penalty for failure to remit
- 64:29:04:06 Paper record retention required--Retention period established--Records subject to department inspection
- 64:29:04:07 Compliance with technical requirements
Article 3029 sections
Chapter 01
Chapter 02
Chapter 03
Chapter 04
Chapter 05
- 64:30:05:01 Repealedr Repealed
- 64:30:05:02 Motorcycle -- Number affixed to frame
- 64:30:05:03 Repealed Repealed
- 64:30:05:04 Repealed Repealed
- 64:30:05:05 Repealed Repealed
- 64:30:05:06 Trailers
- 64:30:05:07 Newly constructed vehicles
- 64:30:05:08 Motor vehicles -- Number affixed to front door
- 64:30:05:09 Component parts
- 64:30:05:10 Repealed Repealed
- 64:30:05:11 Rebuilt motorcycle 1970 or newer
- 64:30:05:12 Rebuilt motorcycle 1969 or older
Article 3220 sections
Chapter 01
Chapter 02
- 64:32:02:01 Definitions
- 64:32:02:02 Definition of "interstate movement."
- 64:32:02:03 Definition of "intrastate movement."
- 64:32:02:04 Repealed Repealed
- 64:32:02:05 Repealed Repealed
- 64:32:02:06 Repealed Repealed
- 64:32:02:07 Agreement does not apply to motor fuel tax laws
- 64:32:02:08 Size and weight laws exempt from agreement
- 64:32:02:09 Repealed Repealed
- 64:32:02:10 Loss of reciprocity by overweight vehicle
- 64:32:02:11 Rights retained by jurisdictions
- 64:32:02:12 Repealed Repealed
- 64:32:02:13 Termination upon 30 days' notice
- 64:32:02:14 Repealed Repealed
- 64:32:02:15 Repealed Repealed
Article 331 section
Chapter 01
Article 346 sections
Chapter 01
Article 359 sections
Chapter 01
- 64:35:01:01 Definitions
- 64:35:01:02 Application
- 64:35:01:03 Forms supplied by department
- 64:35:01:04 Machines placed in service during license year
- 64:35:01:05 Payment of fee
- 64:35:01:06 Repealed Repealed
- 64:35:01:07 Repealed Repealed
- 64:35:01:08 Annual license not transferable or refundable
- 64:35:01:09 Transfer of permit to new owner
Article 419 sections
Chapter 01
- 64:41:01:01 Repealed Repealed
- 64:41:01:02 Operating property leased to private individuals
- 64:41:01:03 Operating property leased for agricultural purposes
- 64:41:01:04 Lease of operating property directly connected with shipment
- 64:41:01:05 Property not contiguous to right-of-way
- 64:41:01:06 Property leased for three or more years
- 64:41:01:07 Annual statement required
- 64:41:01:08 Annual statement shall include list of all nonoperating property by plat
- 64:41:01:09 Repealed Repealed
Article 4425 sections
Chapter 01
- 64:44:01:01 Repealed Repealed
- 64:44:01:02 Minimum price on cigarettes
- 64:44:01:03 Repealed Repealed
- 64:44:01:04 Thirty-day credit
- 64:44:01:05 Determination of credit period
- 64:44:01:06 Extension of credit period
- 64:44:01:07 Basis for extending credit period
- 64:44:01:08 Repealed Repealed
- 64:44:01:09 Check as payment
- 64:44:01:10 Bad checks
- 64:44:01:11 Retail delinquency
- 64:44:01:12 Granting of financial assistance to licensees
- 64:44:01:13 Definition of retail establishment
- 64:44:01:14 Deduction
Chapter 02
- 64:44:02:01 Cigarette distributor tax stamp replacement credit
- 64:44:02:02 Application for replacement credit
- 64:44:02:03 Damaged and unfit cigarette packages
- 64:44:02:04 Wholesalers may receive replacements
- 64:44:02:05 Forms to be furnished department by distributors
- 64:44:02:06 Cash refunds
- 64:44:02:07 Application of cigarette tax stamp credit memos
- 64:44:02:08 Credit memos to be applied against purchase price
- 64:44:02:09 Credit memo application forms furnished by secretary
Chapter 03
Article 4736 sections
Chapter 01
- 64:47:01:01 Definitions
- 64:47:01:02 Year on which refunds are based
- 64:47:01:03 Proper time period for filing claims
- 64:47:01:04 Repealed Repealed
- 64:47:01:05 Extension of filing time
- 64:47:01:06 Cash public assistance as income
- 64:47:01:07 Noncash public assistance exempt from income
- 64:47:01:08 Room and board as income
- 64:47:01:09 Exclusions from income
- 64:47:01:10 Proof of age
- 64:47:01:11 Requirements for proving disability
- 64:47:01:12 Persons who must be included in a household
- 64:47:01:13 Determination of residence
- 64:47:01:14 Waiver form
- 64:47:01:15 Veterans' Administration determination of disability -- Correlative determination for tax relief
- 64:47:01:16 Interest accrued
- 64:47:01:17 Household status and income to determine sales tax refund
Chapter 02
- 64:47:02:00 Definitions
- 64:47:02:01 Year on which refunds are based
- 64:47:02:02 Proper time period for filing claims
- 64:47:02:03 Repealed Repealed
- 64:47:02:04 Extension of time for filing
- 64:47:02:05 Head of household -- Claimant -- Qualifications
- 64:47:02:06 Cash public assistance as income
- 64:47:02:07 Noncash public assistance exempt from income
- 64:47:02:08 Room and board as income
- 64:47:02:09 Exclusions from income
- 64:47:02:10 Proof of age
- 64:47:02:11 Persons who must be included in a household
- 64:47:02:12 Amount of refund -- Departmental determination
- 64:47:02:13 Determination of residence
- 64:47:02:14 Waiver form
- 64:47:02:15 Interest accrued
- 64:47:02:16 Verification of value by auditor
- 64:47:02:17 Proof of residency
- 64:47:02:18 Household status and income to determine property tax refund
Article 7590 sections
Chapter 01
Chapter 02
- 64:75:02:01 Scope of chapter
- 64:75:02:02 Voluntary transfer -- Approval required
- 64:75:02:03 Involuntary transfer -- Report required
- 64:75:02:04 Repealed Repealed
- 64:75:02:05 Application for future licenses
- 64:75:02:06 Repealed Repealed
- 64:75:02:07 Manufacturing license required -- TTB permit required
- 64:75:02:08 Farm wineries and wine manufacturers -- TTB report required
Chapter 03
- 64:75:03:01 Price schedule required for sales
- 64:75:03:02 Maintenance of price schedule
- 64:75:03:03 Price schedule contents
- 64:75:03:04 Effective date -- price changes
- 64:75:03:05 Repealed Repealed
- 64:75:03:06 Repealed Repealed
- 64:75:03:07 Repealed Repealed
- 64:75:03:08 Repealed Repealed
- 64:75:03:09 Repealed Repealed
- 64:75:03:10 Conformity to price schedule
- 64:75:03:11 Repealed Repealed
- 64:75:03:12 Suggested resale prices not required
- 64:75:03:13 Repealed Repealed
- 64:75:03:14 Repealed Repealed
- 64:75:03:15 Repealed Repealed
Chapter 04
- 64:75:04:01 Invoice required
- 64:75:04:02 Wholesale payment terms -- malt beverage exception
- 64:75:04:03 Retail delinquency
- 64:75:04:04 Notice of delinquency
- 64:75:04:05 Disputed delinquency
- 64:75:04:06 Granting financial assistance to licensees
- 64:75:04:07 Repealed Repealed
- 64:75:04:08 Repealed Repealed
- 64:75:04:09 Commercial bribery
- 64:75:04:10 Alcoholic beverages as samples -- Consumer advertising specialties
- 64:75:04:11 Repealed Repealed
- 64:75:04:12 Sale and delivery in entirety
- 64:75:04:13 Advertising
- 64:75:04:14 Industry relations
- 64:75:04:15 Repealed Repealed
- 64:75:04:16 Repealed Repealed
- 64:75:04:17 Miscellaneous disposition of alcoholic beverages
- 64:75:04:18 New placement items -- Special marking required
- 64:75:04:19 Prohibited without special marking
- 64:75:04:20 Invoicing of samples
- 64:75:04:21 Authorized bottle and container sizes
- 64:75:04:22 Repealed Repealed
- 64:75:04:23 Drop shipment to retailers
- 64:75:04:24 Group wine tasting
- 64:75:04:25 Claim of loss by wholesalers
- 64:75:04:26 Exchange of products
Chapter 05
- 64:75:05:01 Repealed Repealed
- 64:75:05:02 Repealed Repealed
- 64:75:05:03 Repealed Repealed
- 64:75:05:04 Wholesaler's joint purchasing
- 64:75:05:05 In-state purchases by wholesaler
- 64:75:05:06 Repealed Repealed
- 64:75:05:07 Repealed Repealed
- 64:75:05:08 Purchase price defined
- 64:75:05:09 Computation of volume for alcohol excise tax
Chapter 06
Chapter 07
Chapter 08
- 64:75:08:01 Repealed Repealed
- 64:75:08:02 Repealed Repealed
- 64:75:08:03 Repealed Repealed
- 64:75:08:04 Repealed Repealed
- 64:75:08:05 Repealed Repealed
- 64:75:08:06 Repealed Repealed
- 64:75:08:07 Repealed Repealed
- 64:75:08:08 Repealed Repealed
- 64:75:08:09 Repealed Repealed
- 64:75:08:10 Repealed Repealed
- 64:75:08:11 Repealed Repealed
- 64:75:08:12 Repealed Repealed
- 64:75:08:13 Repealed Repealed