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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:10

Consignment sales

Official textsdlegislature.gov

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64:06:01:10. Consignment sales. If retailers receive articles of tangible personal property or any product transferred electronically on consignment from others and the consigned merchandise is sold in the ordinary course of business along with other merchandise owned by the retailer, such retailers or consignees are held to be making sales at retail.
Returns must be filed and the tax remitted to the state by the consignees, along with their remittance from the sale of other merchandise.

Last amended: 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.

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In this chapter (40 sections)
  1. 64:04:01:34 · Transferred
  2. 64:04:01:35 · Transferred
  3. 64:05:01:01 · Definitions
  4. 64:05:01:02 · Directors to record sales information
  5. 64:05:01:03 · Sales proven unusable to be mailed to department
  6. 64:05:01:04 · Repealed
  7. 64:05:01:05 · Real estate sales cards and mobile home sales cards to…
  8. 64:05:01:06 · Time for filing
  9. 64:05:01:07 · Repealed
  10. 64:05:01:08 · Sales included in analysis
  11. 64:06:01:00 · Definitions
  12. 64:06:01:01 · Armed services personnel and veterans
  13. 64:06:01:02 · Bond
  14. 64:06:01:03 · Repealed
  15. 64:06:01:04 · Repealed
  16. 64:06:01:05 · Change in ownership
  17. 64:06:01:06 · Casual or occasional sales
  18. 64:06:01:07 · Issuance and use of permits restricted
  19. 64:06:01:08 · Exemption certificates
  20. 64:06:01:09 · Conditional sales contracts -- Assigned and repossessed…
  21. 64:06:01:10 · Consignment sales
  22. 64:06:01:11 · Repealed
  23. 64:06:01:12 · Defective merchandise
  24. 64:06:01:13 · Religious educational institutions
  25. 64:06:01:14 · Repealed
  26. 64:06:01:15 · Exemption certificates
  27. 64:06:01:16 · Repealed
  28. 64:06:01:17 · Federal corporations, sales to
  29. 64:06:01:18 · Repealed
  30. 64:06:01:19 · Fire and ambulance departments
  31. 64:06:01:20 · Forms
  32. 64:06:01:21 · Certain organizations not exempt from sales or use tax
  33. 64:06:01:22 · Repealed
  34. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  35. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  36. 64:06:01:25 · Interstate sales -- Originating in other states
  37. 64:06:01:26 · Repealed
  38. 64:06:01:27 · Repealed
  39. 64:06:01:28 · Repealed
  40. 64:06:01:29 · Municipal tax -- Administration and reporting
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