South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:34 — Freight, delivery, and other transportation charges

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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

Source: official text