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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:73

Definition of terms

Official textsdlegislature.gov

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64:06:01:73. Definition of terms. Terms used in §§ 64:06:01:71 and 64:06:01:72, inclusive, mean:

# (1)

"Computer software maintenance contract," a contract that obligates a vendor of computer software to provide a customer with future updates or upgrades to either computer software or support services with respect to computer software, or both;

# (2)

"Software subscription," a transaction requiring additional payments for updates to prewritten computer software;

# (3)

"Software term license," a transaction where the purchaser's right to continue to use prewritten software is dependent on periodic payment.

Last amended: Source: 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108.

Source: view the official text

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  15. 64:06:01:67 · Repealed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  17. 64:06:01:69 · Repealed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  23. 64:07:01:01 · Repealed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  25. 64:07:01:03 · Repealed
  26. 64:07:01:04 · Repealed
  27. 64:07:01:05 · Repealed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  29. 64:07:01:07 · Repealed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