South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:78

Computer services -- Software

Official textsdlegislature.gov10 subsections

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64:06:02:78. Computer services -- Software. The gross receipts from the sale of computer software, technical services and attendant appliances, equipment, and facilities are subject to the retail occupational sales tax.
A computer is an electronic device that accepts information in digital or similar form and manipulates the information for a result based on a sequence of instructions. Computer software is a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.
The following are examples of the services, appliances, equipment, and facilities which are taxable:

# (1)

Tangible personal property or any product transferred electronically such as instructions, directions, models, and layout sheets which are elements of technical service transactions;

# (2)

Designing and implementing of computer systems;

# (3)

Designing of storage and data retrieval systems;

# (4)

Consulting services;

# (5)

Feasibility studies;

# (6)

Evaluation of bids;

# (7)

Providing of technical assistance;

# (8)

Fees or access charges for access to data bases or networks; and

# (9)

Fees or access charges for access to software, programs, or computer systems.

Last amended: Source: 2 SDR 40, effective December 8, 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; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 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 , 10-45-4 , 10-45-5.2.

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