South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:01 — Armed services personnel and veterans

Gross
receipts from retail sales to persons in the armed services of the United
States are subject to sales tax regardless where the merchandise is received.
The fact that receipt is within a military reservation does not affect
taxability of gross receipts derived from the transaction. Gross receipts from
retail sales to all veterans are subject to sales tax.

Last amended: 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

Source: official text