South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:01:23
Intrastate sales -- Sale and delivery in South Dakota
64:06:01:23. Intrastate sales -- Sale and delivery in South
Dakota. If tangible personal property is located within the state of South
Dakota at the time of sale and, pursuant to and as part of the sale, does not leave the state, the entire sale and delivery of the merchandise having taken place in South Dakota whether the purchaser is a nonresident of the state or not, the sale is taxable. It is immaterial where the parties to the contract to sell are located, where the contract was made or accepted, or where the purchase price was paid. The purchaser may, subsequent to the sale, transport property out of the state or use it in the conduct of interstate commerce without affecting the taxability of the sale.
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In this chapter (40 sections)
- 64:06:01:03 · Repealed
- 64:06:01:04 · Repealed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…
- 64:06:01:10 · Consignment sales
- 64:06:01:11 · Repealed
- 64:06:01:12 · Defective merchandise
- 64:06:01:13 · Religious educational institutions
- 64:06:01:14 · Repealed
- 64:06:01:15 · Exemption certificates
- 64:06:01:16 · Repealed
- 64:06:01:17 · Federal corporations, sales to
- 64:06:01:18 · Repealed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- 64:06:01:22 · Repealed
- 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- 64:06:01:26 · Repealed
- 64:06:01:27 · Repealed
- 64:06:01:28 · Repealed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- 64:06:01:32 · Repealed
- 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- 64:06:01:36 · Repealed
- 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