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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:60

Gross receipts tax on visitor-related businesses -- No special permit required

Official textsdlegislature.gov

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64:06:01:60. Gross receipts tax on visitor-related businesses
-- No special permit required. Any retailer issued a permit to engage in business in South Dakota is considered to be registered for the gross receipts tax on visitor-related businesses pursuant to SDCL chapter 10-45D. Each retailer doing business in South Dakota and holding a state tax permit must report and remit the gross receipts tax on visitor-related businesses on taxable transactions where tangible personal property, any product transferred electronically, or services are received in the state.

Last amended: Source: 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45D-13(1) , 10-52A-7(1). Law Implemented: SDCL 10- 45D-12, 10-52A-6 .

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In this chapter (40 sections)
  1. 64:06:01:39 · Return of tax reports and telecommunications access fees
  2. 64:06:01:40 · Preparation of return
  3. 64:06:01:41 · Returned merchandise
  4. 64:06:01:42 · Representing out of state dealers -- Extra permits
  5. 64:06:01:43 · Sales by loan or finance companies
  6. 64:06:01:44 · Sale of business permit not transferable
  7. 64:06:01:45 · Repealed
  8. 64:06:01:46 · Repealed
  9. 64:06:01:47 · Transferred
  10. 64:06:01:48 · Transferred
  11. 64:06:01:49 · Student sororities and fraternities
  12. 64:06:01:50 · Tax on gross receipts
  13. 64:06:01:51 · Repealed
  14. 64:06:01:52 · Transferred
  15. 64:06:01:54 · Temporary tax permits
  16. 64:06:01:55 · Temporary tax permit -- Application
  17. 64:06:01:56 · Bond -- Cancellation
  18. 64:06:01:57 · Transferred
  19. 64:06:01:58 · Reimbursement for expenditures
  20. 64:06:01:59 · Newspaper sales
  21. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  22. 64:06:01:61 · Application of sourcing rules
  23. 64:06:01:62 · Definition of terms used in sourcing rules
  24. 64:06:01:63 · General sourcing rules
  25. 64:06:01:64 · Sourcing rules for lease or rental of tangible personal…
  26. 64:06:01:65 · Sourcing rules for motor vehicles, trailers,…
  27. 64:06:01:66 · Sourcing rules for transportation equipment -- Definition…
  28. 64:06:01:67 · Repealed
  29. 64:06:01:68 · Sourcing rules for direct mailing
  30. 64:06:01:69 · Repealed
  31. 64:06:01:70 · Delivery charges
  32. 64:06:01:71 · Sourcing rules for computer software maintenance contracts
  33. 64:06:01:72 · Sourcing software term license and subscriptions
  34. 64:06:01:73 · Definition of terms
  35. 64:06:01:74 · Sourcing rules of personal care services
  36. 64:07:01:01 · Repealed
  37. 64:07:01:02 · Gross receipts explained
  38. 64:07:01:03 · Repealed
  39. 64:07:01:04 · Repealed
  40. 64:07:01:05 · Repealed
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