South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:06 — Casual or occasional sales

Casual or
occasional sales made by an individual who is not engaged in the business of
selling at retail are not subject to the tax. Tax applies on sales made in the
course of a regularly conducted retail business.
Unless sales are of such a number,
volume, or frequency as to indicate evasion of the tax, they are not taxable. A
jobber or wholesaler who sells direct to a consumer is a retailer for that
portion of the jobber's or wholesaler's business.
Each case must stand upon its own
facts, but good faith is required. Taxability is the rule rather than the
exception, and the rule of reason applies.

Last amended: 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

Source: official text