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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:83

Rental facilities

Official textsdlegislature.gov

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

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In this chapter (40 sections)
  1. 64:06:02:62 · Repealed
  2. 64:06:02:63 · Tire treading
  3. 64:06:02:64 · Upholsterers
  4. 64:06:02:65 · Sales to veterinarians
  5. 64:06:02:66 · Repealed
  6. 64:06:02:67 · Repealed
  7. 64:06:02:68 · Repealed
  8. 64:06:02:69 · Repealed
  9. 64:06:02:70 · Amusement devices -- Mechanical
  10. 64:06:02:71 · Repealed
  11. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  12. 64:06:02:73 · Hospitals -- Nontaxable charges
  13. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  14. 64:06:02:75 · Lodging establishments
  15. 64:06:02:76 · Specialty cleaners
  16. 64:06:02:78 · Computer services -- Software
  17. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  18. 64:06:02:80 · Computer services -- Computer programming
  19. 64:06:02:81 · Repealed
  20. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  21. 64:06:02:83 · Rental facilities
  22. 64:06:02:84 · Hunting and fishing rights
  23. 64:06:02:85 · Real estate brokers
  24. 64:06:02:86 · Marina defined
  25. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  26. 64:06:02:88 · Travel agency reservation services
  27. 64:06:02:89 · Professional employer organization -- Definition of…
  28. 64:06:02:90 · Definition of terms
  29. 64:06:02:91 · Default sourcing rule for telecommunications services
  30. 64:06:02:92 · Rules for sourcing specific telecommunications services
  31. 64:06:02:93 · Exemption of continuing education programs
  32. 64:06:02:94 · Repairs to rental inventory
  33. 64:06:02:95 · Repealed
  34. 64:06:02:96 · Repealed
  35. 64:06:02:97 · Repealed
  36. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  37. 64:06:02:99 · Application of tourism tax to fitness clubs
  38. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  39. 64:26:02:01 · Repealed
  40. 64:26:02:02 · Repealed
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