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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:03

Advertising

Official textsdlegislature.gov

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64:06:02:03. Advertising . Advertising services are the business of preparing advertisements for publication in newspapers, magazines, placemats, billboards, or handbills or for broadcast and welcoming services which contact new residents and others to explain business services within the area and leave promotional literature.
Charges for advertising in newspapers or magazines are not taxable. Likewise, charges made by advertising agencies for preparing and placing advertising in advertising media are charges for services and therefore not taxable.
Services purchased by the agency to assist it in completing a project for a current customer are not subject to tax if the service is an integral and inseparable component of the ultimate service to its customer and the agency provides the service provider with an exemption certificate. Examples of services that may be considered for resale if they are an integral and inseparable part of the final product are art work, proofreading, copywriting, handlettering, photo finishing, modeling, photography, production studio rental, photo studio rental, video studio rental, audio studio rental, prop rental, music rights, sound effects, dubbing, typesetting, color separation, keylining, illustration, retouching, air brushing, silk screening, and editing.
Sales tax applies to gross receipts from sales of tangible personal property and any product transferred electronically to persons providing advertising services for use and consumption in preparing advertisements. Tax applies to the following: paper, ink, paint, tools, office supplies, type, and charges by printers for production of pamphlets, booklets, brochures, and other material printed by them.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-12.1 , 10-45-20. Rule 64:06:02:03.01 Advertising payments. 64:06:02:03.01. Advertising payments. Gross recei

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In this chapter (40 sections)
  1. 64:03:02:07 · Transferred
  2. 64:03:02:08 · Repealed
  3. 64:03:02:09 · Repealed
  4. 64:04:02:01 · Repealed
  5. 64:04:02:02 · Repealed
  6. 64:04:02:03 · Repealed
  7. 64:04:02:04 · Repealed
  8. 64:04:02:05 · Repealed
  9. 64:04:02:06 · Repealed
  10. 64:04:02:07 · Repealed
  11. 64:04:02:08 · Repealed
  12. 64:04:02:09 · Repealed
  13. 64:04:02:10 · Repealed
  14. 64:04:02:11 · Repealed
  15. 64:04:02:12 · Repealed
  16. 64:04:02:13 · Repealed
  17. 64:04:02:14 · Repealed
  18. 64:04:02:15 · Repealed
  19. 64:06:02:01 · Repealed
  20. 64:06:02:02 · Repealed
  21. 64:06:02:03 · Advertising
  22. 64:06:02:04 · Repealed
  23. 64:06:02:05 · Repealed
  24. 64:06:02:06 · Repealed
  25. 64:06:02:07 · Barber and beauty shops
  26. 64:06:02:08 · Blacksmiths and welders
  27. 64:06:02:09 · Repealed
  28. 64:06:02:10 · Campgrounds or trailer parks
  29. 64:06:02:11 · Concessions at carnivals, circuses, and show troupes
  30. 64:06:02:12 · Repealed
  31. 64:06:02:13 · Repealed
  32. 64:06:02:14 · Repealed
  33. 64:06:02:15 · Car washing
  34. 64:06:02:16 · Cleaners, dryers, and laundries
  35. 64:06:02:17 · Repealed
  36. 64:06:02:18 · Coin operated laundries -- Consumers
  37. 64:06:02:19 · Repealed
  38. 64:06:02:20 · Communication service -- Exempt charges
  39. 64:06:02:21 · Communication service -- Billing and collection
  40. 64:06:02:22 · Communication service -- Radio stations
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