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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:50

Tax on gross receipts

Official textsdlegislature.gov

Sales tax must be computed and paid to the state on taxable receipts even though such receipts include single sales on which no tax may be charged to the customer. A seller may elect to compute tax due on a transaction on an item or invoice basis. The rounding rule as defined in § 10-45-1.4 may be applied to the aggregated state and local tax or applied separately to each tax.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 211, effective July 1, 2004. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-1.4 , 10-45-2.

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In this chapter (40 sections)
  1. 64:06:01:30 · Municipal tax -- No special permit required
  2. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  3. 64:06:01:32 · Repealed
  4. 64:06:01:33 · Permit for each place of business in state
  5. 64:06:01:34 · Credit for tax previously paid
  6. 64:06:01:35 · Required records for sales, rentals, and leases
  7. 64:06:01:36 · Repealed
  8. 64:06:01:37 · Refunds to consumers
  9. 64:06:01:38 · Relief agencies
  10. 64:06:01:39 · Return of tax reports and telecommunications access fees
  11. 64:06:01:40 · Preparation of return
  12. 64:06:01:41 · Returned merchandise
  13. 64:06:01:42 · Representing out of state dealers -- Extra permits
  14. 64:06:01:43 · Sales by loan or finance companies
  15. 64:06:01:44 · Sale of business permit not transferable
  16. 64:06:01:45 · Repealed
  17. 64:06:01:46 · Repealed
  18. 64:06:01:47 · Transferred
  19. 64:06:01:48 · Transferred
  20. 64:06:01:49 · Student sororities and fraternities
  21. 64:06:01:50 · Tax on gross receipts
  22. 64:06:01:51 · Repealed
  23. 64:06:01:52 · Transferred
  24. 64:06:01:54 · Temporary tax permits
  25. 64:06:01:55 · Temporary tax permit -- Application
  26. 64:06:01:56 · Bond -- Cancellation
  27. 64:06:01:57 · Transferred
  28. 64:06:01:58 · Reimbursement for expenditures
  29. 64:06:01:59 · Newspaper sales
  30. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  31. 64:06:01:61 · Application of sourcing rules
  32. 64:06:01:62 · Definition of terms used in sourcing rules
  33. 64:06:01:63 · General sourcing rules
  34. 64:06:01:64 · Sourcing rules for lease or rental of tangible personal…
  35. 64:06:01:65 · Sourcing rules for motor vehicles, trailers,…
  36. 64:06:01:66 · Sourcing rules for transportation equipment -- Definition…
  37. 64:06:01:67 · Repealed
  38. 64:06:01:68 · Sourcing rules for direct mailing
  39. 64:06:01:69 · Repealed
  40. 64:06:01:70 · Delivery charges
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