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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:58

Reimbursement for expenditures

Official textsdlegislature.gov

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64:06:01:58. Reimbursement for expenditures.
Reimbursement for expenditures actually made are not gross receipts when the reimbursement occurs within a relationship where the ownership of the property or service purchased by the person receiving the reimbursement passed directly and immediately upon the purchase to the person who made the reimbursement and the person who made the reimbursement was legally liable for payment for the property or services to the person who sold the property or services.
The reimbursement must be separately stated in the taxpayer's books, records, and billings for auditing purposes.

Last amended: Source: 9 SDR 28, effective July 1, 1983; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-1(10) , 10-45-1.14. Examples: (1) An architect is hired to do a study on the feasibility of renovating a building in another city. In order to make the study the architect purchases a ticket in the architect's own name and flies to th

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In this chapter (40 sections)
  1. 64:06:01:37 · Refunds to consumers
  2. 64:06:01:38 · Relief agencies
  3. 64:06:01:39 · Return of tax reports and telecommunications access fees
  4. 64:06:01:40 · Preparation of return
  5. 64:06:01:41 · Returned merchandise
  6. 64:06:01:42 · Representing out of state dealers -- Extra permits
  7. 64:06:01:43 · Sales by loan or finance companies
  8. 64:06:01:44 · Sale of business permit not transferable
  9. 64:06:01:45 · Repealed
  10. 64:06:01:46 · Repealed
  11. 64:06:01:47 · Transferred
  12. 64:06:01:48 · Transferred
  13. 64:06:01:49 · Student sororities and fraternities
  14. 64:06:01:50 · Tax on gross receipts
  15. 64:06:01:51 · Repealed
  16. 64:06:01:52 · Transferred
  17. 64:06:01:54 · Temporary tax permits
  18. 64:06:01:55 · Temporary tax permit -- Application
  19. 64:06:01:56 · Bond -- Cancellation
  20. 64:06:01:57 · Transferred
  21. 64:06:01:58 · Reimbursement for expenditures
  22. 64:06:01:59 · Newspaper sales
  23. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  24. 64:06:01:61 · Application of sourcing rules
  25. 64:06:01:62 · Definition of terms used in sourcing rules
  26. 64:06:01:63 · General sourcing rules
  27. 64:06:01:64 · Sourcing rules for lease or rental of tangible personal…
  28. 64:06:01:65 · Sourcing rules for motor vehicles, trailers,…
  29. 64:06:01:66 · Sourcing rules for transportation equipment -- Definition…
  30. 64:06:01:67 · Repealed
  31. 64:06:01:68 · Sourcing rules for direct mailing
  32. 64:06:01:69 · Repealed
  33. 64:06:01:70 · Delivery charges
  34. 64:06:01:71 · Sourcing rules for computer software maintenance contracts
  35. 64:06:01:72 · Sourcing software term license and subscriptions
  36. 64:06:01:73 · Definition of terms
  37. 64:06:01:74 · Sourcing rules of personal care services
  38. 64:07:01:01 · Repealed
  39. 64:07:01:02 · Gross receipts explained
  40. 64:07:01:03 · Repealed
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