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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:01

Armed services personnel and veterans

Official textsdlegislature.gov

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

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In this chapter (40 sections)
  1. 64:04:01:25 · Repealed
  2. 64:04:01:26 · Definition of manufactured and mobile home dealer's…
  3. 64:04:01:27 · Repealed
  4. 64:04:01:28 · Form required for opt out resolution
  5. 64:04:01:29 · Repealed
  6. 64:04:01:30 · Repealed
  7. 64:04:01:31 · Establishing equalization factor
  8. 64:04:01:32 · Transferred
  9. 64:04:01:33 · Transferred
  10. 64:04:01:34 · Transferred
  11. 64:04:01:35 · Transferred
  12. 64:05:01:01 · Definitions
  13. 64:05:01:02 · Directors to record sales information
  14. 64:05:01:03 · Sales proven unusable to be mailed to department
  15. 64:05:01:04 · Repealed
  16. 64:05:01:05 · Real estate sales cards and mobile home sales cards to…
  17. 64:05:01:06 · Time for filing
  18. 64:05:01:07 · Repealed
  19. 64:05:01:08 · Sales included in analysis
  20. 64:06:01:00 · Definitions
  21. 64:06:01:01 · Armed services personnel and veterans
  22. 64:06:01:02 · Bond
  23. 64:06:01:03 · Repealed
  24. 64:06:01:04 · Repealed
  25. 64:06:01:05 · Change in ownership
  26. 64:06:01:06 · Casual or occasional sales
  27. 64:06:01:07 · Issuance and use of permits restricted
  28. 64:06:01:08 · Exemption certificates
  29. 64:06:01:09 · Conditional sales contracts -- Assigned and repossessed…
  30. 64:06:01:10 · Consignment sales
  31. 64:06:01:11 · Repealed
  32. 64:06:01:12 · Defective merchandise
  33. 64:06:01:13 · Religious educational institutions
  34. 64:06:01:14 · Repealed
  35. 64:06:01:15 · Exemption certificates
  36. 64:06:01:16 · Repealed
  37. 64:06:01:17 · Federal corporations, sales to
  38. 64:06:01:18 · Repealed
  39. 64:06:01:19 · Fire and ambulance departments
  40. 64:06:01:20 · Forms
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