South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:72 — Hospitals -- Taxable charges and subsistence

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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

Source: official text