South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:83 — Rental facilities

Gross receipts resulting
from services performed by the owner of a rental facility are taxable if they
are offered as an optional service to the renter and are separately charged.

Last amended: Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1 , 10-46-40. Law Implemented: SDCL 10-45-4.1 , 10-45-5.2 , 10-45-7 , 10-45-12.1 , 10-46-2.1. Examples: (1) Ann Adams rents an office from the U Rent It Agency for $1,000 a month. Included in the rental fee are electricity, heat, water, and janitorial services. For an additional $25 per month, U Rent It will provide security guard services. The $1,000 rental fee is not tax

Source: official text