Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:70

Delivery charges

Official textsdlegislature.gov

lrpr14533 lrpr14296
2
1
2007-06-25T18:15:00Z
2007-06-27T13:20:00Z
2007-06-27T13:20:00Z
1
112
641
State of South Dakota
5
1
752
10.6830
Clean
MicrosoftInternetExplorer4
64:06:01:70. Delivery charges. If a shipment includes exempt property and taxable property, the seller must allocate the delivery charge by using:

# (1)

A percentage based on the total sales price of the taxable property compared to the total sales price of all property in the shipment; or

# (2)

A percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment.
The seller must tax the percentage of the delivery charge allocated to the taxable property but does not have to tax the percentage allocated to the exempt property.

Last amended: Source: 30 SDR 211, effective July 1, 2004; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-1(4).

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:06:01:49 · Student sororities and fraternities
  2. 64:06:01:50 · Tax on gross receipts
  3. 64:06:01:51 · Repealed
  4. 64:06:01:52 · Transferred
  5. 64:06:01:54 · Temporary tax permits
  6. 64:06:01:55 · Temporary tax permit -- Application
  7. 64:06:01:56 · Bond -- Cancellation
  8. 64:06:01:57 · Transferred
  9. 64:06:01:58 · Reimbursement for expenditures
  10. 64:06:01:59 · Newspaper sales
  11. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  12. 64:06:01:61 · Application of sourcing rules
  13. 64:06:01:62 · Definition of terms used in sourcing rules
  14. 64:06:01:63 · General sourcing rules
  15. 64:06:01:64 · Sourcing rules for lease or rental of tangible personal…
  16. 64:06:01:65 · Sourcing rules for motor vehicles, trailers,…
  17. 64:06:01:66 · Sourcing rules for transportation equipment -- Definition…
  18. 64:06:01:67 · Repealed
  19. 64:06:01:68 · Sourcing rules for direct mailing
  20. 64:06:01:69 · Repealed
  21. 64:06:01:70 · Delivery charges
  22. 64:06:01:71 · Sourcing rules for computer software maintenance contracts
  23. 64:06:01:72 · Sourcing software term license and subscriptions
  24. 64:06:01:73 · Definition of terms
  25. 64:06:01:74 · Sourcing rules of personal care services
  26. 64:07:01:01 · Repealed
  27. 64:07:01:02 · Gross receipts explained
  28. 64:07:01:03 · Repealed
  29. 64:07:01:04 · Repealed
  30. 64:07:01:05 · Repealed
  31. 64:07:01:06 · Real property repairs
  32. 64:07:01:07 · Repealed
  33. 64:07:01:08 · "Sweat equity."
  34. 64:07:01:09 · Repealed
  35. 64:07:01:10 · Contractors to furnish information on subcontractors
  36. 64:07:01:11 · Contractors and subcontractors to furnish information on…
  37. 64:07:01:12 · Tax return filing dates for contractors
  38. 64:07:01:13 · Contractors as consumers of construction supplies
  39. 64:07:01:14 · Furnishing of equipment
  40. 64:07:01:15 · Contracts with governmental agencies
Full table of contents →