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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:72

Hospitals -- Taxable charges and subsistence

Official textsdlegislature.gov

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64:06:02:72. Hospitals -- Taxable charges and subsistence.
The sale of food and all other items of tangible personal property or any product transferred electronically to hospital patients (except those sales exempted by SDCL 10-45-14.6), visitors, employees, officials, members, and others is subject to sales tax. Sales to patients of drugs prescribed by prescription are exempt. Sales tax on food furnished to patients shall be computed at $9.66 per patient day.
Newborn care is not included as patient care for purposes of sales tax on food furnished to patients.
If subsistence is allowed or granted to a hospital employee in lieu of salary, sales tax shall be remitted on the basis of $69 per person per month.

Last amended: Source: 2 SDR 2, effective July 17, 1975; 7 SDR 80, effective February 22, 1981; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003; 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 , 10-45-14 , 10-45-14.1 , 10-45-14.6. Declaratory Ruling: Public alcohol treatment facilities appro

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In this chapter (40 sections)
  1. 64:06:02:52 · Photographers, photo developers, and finishers
  2. 64:06:02:53 · Practitioners in healing arts
  3. 64:06:02:54 · Repealed
  4. 64:06:02:55 · Repealed
  5. 64:06:02:56 · Repealed
  6. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  7. 64:06:02:58 · Repair services
  8. 64:06:02:59 · Retirement and nursing homes
  9. 64:06:02:60 · Shoe repairers
  10. 64:06:02:61 · Repealed
  11. 64:06:02:62 · Repealed
  12. 64:06:02:63 · Tire treading
  13. 64:06:02:64 · Upholsterers
  14. 64:06:02:65 · Sales to veterinarians
  15. 64:06:02:66 · Repealed
  16. 64:06:02:67 · Repealed
  17. 64:06:02:68 · Repealed
  18. 64:06:02:69 · Repealed
  19. 64:06:02:70 · Amusement devices -- Mechanical
  20. 64:06:02:71 · Repealed
  21. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  22. 64:06:02:73 · Hospitals -- Nontaxable charges
  23. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  24. 64:06:02:75 · Lodging establishments
  25. 64:06:02:76 · Specialty cleaners
  26. 64:06:02:78 · Computer services -- Software
  27. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  28. 64:06:02:80 · Computer services -- Computer programming
  29. 64:06:02:81 · Repealed
  30. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  31. 64:06:02:83 · Rental facilities
  32. 64:06:02:84 · Hunting and fishing rights
  33. 64:06:02:85 · Real estate brokers
  34. 64:06:02:86 · Marina defined
  35. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  36. 64:06:02:88 · Travel agency reservation services
  37. 64:06:02:89 · Professional employer organization -- Definition of…
  38. 64:06:02:90 · Definition of terms
  39. 64:06:02:91 · Default sourcing rule for telecommunications services
  40. 64:06:02:92 · Rules for sourcing specific telecommunications services
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