South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:40 — Preparation of return

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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

Source: official text