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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:34

Freight, delivery, and other transportation charges

Official textsdlegislature.gov

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64:06:02:34. Freight , delivery, and other transportation charges. If the charges made by a transportation company to a retailer for transporting tangible personal property are included in the amount the retailer charges for the property, receipts from such charges are includable in the retailer's taxable receipts whether the charge is included in the sales price or stated separately.

Last amended: Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 2, effective July 15, 1996; 24 SDR 43, effective October 13, 1997; 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) , 10-45-2. Example: (1) Johnson Tire Company hires Smith Parcel to deliver a tire from its

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In this chapter (40 sections)
  1. 64:06:02:14 · Repealed
  2. 64:06:02:15 · Car washing
  3. 64:06:02:16 · Cleaners, dryers, and laundries
  4. 64:06:02:17 · Repealed
  5. 64:06:02:18 · Coin operated laundries -- Consumers
  6. 64:06:02:19 · Repealed
  7. 64:06:02:20 · Communication service -- Exempt charges
  8. 64:06:02:21 · Communication service -- Billing and collection
  9. 64:06:02:22 · Communication service -- Radio stations
  10. 64:06:02:23 · Transferred
  11. 64:06:02:24 · Transferred
  12. 64:06:02:25 · Transferred
  13. 64:06:02:26 · Transferred
  14. 64:06:02:27 · Repealed
  15. 64:06:02:28 · Dentists and dental laboratories
  16. 64:06:02:29 · Repealed
  17. 64:06:02:30 · Repealed
  18. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  19. 64:06:02:32 · Florists and nursery operators
  20. 64:06:02:33 · Repealed
  21. 64:06:02:34 · Freight, delivery, and other transportation charges
  22. 64:06:02:35 · Repealed
  23. 64:06:02:36 · Repealed
  24. 64:06:02:37 · Repealed
  25. 64:06:02:38 · Garage and service stations
  26. 64:06:02:39 · Garage and service stations -- Resale
  27. 64:06:02:40 · Janitorial supplies and services
  28. 64:06:02:41 · Jewelers and watch repair
  29. 64:06:02:42 · Linen and towel supply
  30. 64:06:02:43 · Machine work
  31. 64:06:02:44 · Mattress rebuilding
  32. 64:06:02:45 · Oculists and ophthalmologists
  33. 64:06:02:46 · Repealed
  34. 64:06:02:47 · Repealed
  35. 64:06:02:48 · Repealed
  36. 64:06:02:49 · Repealed
  37. 64:06:02:50 · Pawnbrokers
  38. 64:06:02:51 · Pet grooming
  39. 64:06:02:52 · Photographers, photo developers, and finishers
  40. 64:06:02:53 · Practitioners in healing arts
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