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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:40

Preparation of return

Official textsdlegislature.gov

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64:06:01:40. Preparation of return. The tax return is a combination sales and use tax report. Sales are reported under gross receipts, and withdrawals from stock or purchases for own use or contract use are reported at cost as a use tax item. Deductible receipts are listed on the tax return; and if other deductions are claimed, the deductions may be listed provided an explanation is attached.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 9 SDR 28, effective September 5, 1982; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-47.1(2) , 10-45D-13(2) , 10-46-35.1 , 10-46E-11(2) , 10-52A-7(2). Law Implemented: SDCL 10-45-27.3, 10-45D-10.2, 10-46-39, 10-46E-8, 10

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In this chapter (40 sections)
  1. 64:06:01:20 · Forms
  2. 64:06:01:21 · Certain organizations not exempt from sales or use tax
  3. 64:06:01:22 · Repealed
  4. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  5. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  6. 64:06:01:25 · Interstate sales -- Originating in other states
  7. 64:06:01:26 · Repealed
  8. 64:06:01:27 · Repealed
  9. 64:06:01:28 · Repealed
  10. 64:06:01:29 · Municipal tax -- Administration and reporting
  11. 64:06:01:30 · Municipal tax -- No special permit required
  12. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  13. 64:06:01:32 · Repealed
  14. 64:06:01:33 · Permit for each place of business in state
  15. 64:06:01:34 · Credit for tax previously paid
  16. 64:06:01:35 · Required records for sales, rentals, and leases
  17. 64:06:01:36 · Repealed
  18. 64:06:01:37 · Refunds to consumers
  19. 64:06:01:38 · Relief agencies
  20. 64:06:01:39 · Return of tax reports and telecommunications access fees
  21. 64:06:01:40 · Preparation of return
  22. 64:06:01:41 · Returned merchandise
  23. 64:06:01:42 · Representing out of state dealers -- Extra permits
  24. 64:06:01:43 · Sales by loan or finance companies
  25. 64:06:01:44 · Sale of business permit not transferable
  26. 64:06:01:45 · Repealed
  27. 64:06:01:46 · Repealed
  28. 64:06:01:47 · Transferred
  29. 64:06:01:48 · Transferred
  30. 64:06:01:49 · Student sororities and fraternities
  31. 64:06:01:50 · Tax on gross receipts
  32. 64:06:01:51 · Repealed
  33. 64:06:01:52 · Transferred
  34. 64:06:01:54 · Temporary tax permits
  35. 64:06:01:55 · Temporary tax permit -- Application
  36. 64:06:01:56 · Bond -- Cancellation
  37. 64:06:01:57 · Transferred
  38. 64:06:01:58 · Reimbursement for expenditures
  39. 64:06:01:59 · Newspaper sales
  40. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
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