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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:74

Hospitals -- License required -- Purchases for members or employees taxable

Official textsdlegislature.gov

64:06:02:74. Hospitals -- License required -- Purchases for members or employees taxable. Hospitals must hold a sales tax license and file returns on forms provided by the department.
Sales tax must be paid on personal items furnished to officials, members, or employees without charge. If subsistence is furnished without charge or without an allowance in lieu of salary, tax shall be paid on $69 per person per month. Sisters and chaplains are considered members or employees; students are not.

Last amended: Source: 2 SDR 2, effective July 17, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 Law Implemented: SDCL 10-45-2 , 10-45-14 , 10-45-14.1.

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In this chapter (40 sections)
  1. 64:06:02:54 · Repealed
  2. 64:06:02:55 · Repealed
  3. 64:06:02:56 · Repealed
  4. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  5. 64:06:02:58 · Repair services
  6. 64:06:02:59 · Retirement and nursing homes
  7. 64:06:02:60 · Shoe repairers
  8. 64:06:02:61 · Repealed
  9. 64:06:02:62 · Repealed
  10. 64:06:02:63 · Tire treading
  11. 64:06:02:64 · Upholsterers
  12. 64:06:02:65 · Sales to veterinarians
  13. 64:06:02:66 · Repealed
  14. 64:06:02:67 · Repealed
  15. 64:06:02:68 · Repealed
  16. 64:06:02:69 · Repealed
  17. 64:06:02:70 · Amusement devices -- Mechanical
  18. 64:06:02:71 · Repealed
  19. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  20. 64:06:02:73 · Hospitals -- Nontaxable charges
  21. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  22. 64:06:02:75 · Lodging establishments
  23. 64:06:02:76 · Specialty cleaners
  24. 64:06:02:78 · Computer services -- Software
  25. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  26. 64:06:02:80 · Computer services -- Computer programming
  27. 64:06:02:81 · Repealed
  28. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  29. 64:06:02:83 · Rental facilities
  30. 64:06:02:84 · Hunting and fishing rights
  31. 64:06:02:85 · Real estate brokers
  32. 64:06:02:86 · Marina defined
  33. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  34. 64:06:02:88 · Travel agency reservation services
  35. 64:06:02:89 · Professional employer organization -- Definition of…
  36. 64:06:02:90 · Definition of terms
  37. 64:06:02:91 · Default sourcing rule for telecommunications services
  38. 64:06:02:92 · Rules for sourcing specific telecommunications services
  39. 64:06:02:93 · Exemption of continuing education programs
  40. 64:06:02:94 · Repairs to rental inventory
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