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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:79

Computer services -- Software -- Prewritten programs

Official textsdlegislature.gov

64:06:02:79. Computer services -- Software -- Prewritten programs. The sale of a prewritten computer program is the sale of tangible personal property subject to sales tax. The term, prewritten computer software, includes any prewritten upgrade, which is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten computer software also includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to another person. If a person modifies or enhances prewritten computer software of which the person is not the author or creator, the person is deemed to be the author or creator only of such person's modifications or enhancements. Prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree, when such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software; unless there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement, then such modification or enhancement does not constitute prewritten computer software.

Last amended: Source: 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-5.2.

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In this chapter (40 sections)
  1. 64:06:02:58 · Repair services
  2. 64:06:02:59 · Retirement and nursing homes
  3. 64:06:02:60 · Shoe repairers
  4. 64:06:02:61 · Repealed
  5. 64:06:02:62 · Repealed
  6. 64:06:02:63 · Tire treading
  7. 64:06:02:64 · Upholsterers
  8. 64:06:02:65 · Sales to veterinarians
  9. 64:06:02:66 · Repealed
  10. 64:06:02:67 · Repealed
  11. 64:06:02:68 · Repealed
  12. 64:06:02:69 · Repealed
  13. 64:06:02:70 · Amusement devices -- Mechanical
  14. 64:06:02:71 · Repealed
  15. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  16. 64:06:02:73 · Hospitals -- Nontaxable charges
  17. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  18. 64:06:02:75 · Lodging establishments
  19. 64:06:02:76 · Specialty cleaners
  20. 64:06:02:78 · Computer services -- Software
  21. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  22. 64:06:02:80 · Computer services -- Computer programming
  23. 64:06:02:81 · Repealed
  24. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  25. 64:06:02:83 · Rental facilities
  26. 64:06:02:84 · Hunting and fishing rights
  27. 64:06:02:85 · Real estate brokers
  28. 64:06:02:86 · Marina defined
  29. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  30. 64:06:02:88 · Travel agency reservation services
  31. 64:06:02:89 · Professional employer organization -- Definition of…
  32. 64:06:02:90 · Definition of terms
  33. 64:06:02:91 · Default sourcing rule for telecommunications services
  34. 64:06:02:92 · Rules for sourcing specific telecommunications services
  35. 64:06:02:93 · Exemption of continuing education programs
  36. 64:06:02:94 · Repairs to rental inventory
  37. 64:06:02:95 · Repealed
  38. 64:06:02:96 · Repealed
  39. 64:06:02:97 · Repealed
  40. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
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