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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:85

Real estate brokers

Official textsdlegislature.gov

Any commission received by a real estate broker or agent, under any type of agency agreement, is subject to the state sales tax unless the commission is otherwise specifically exempted. Any fee originating from the sale of real property sold in the state of South Dakota, regardless of the broker's or agent's residence, is subject to sales tax. Municipal sales tax applies to any sale of real property located within the municipality's limits.

Last amended: Source: 17 SDR 4, effective July 18, 1990; 28 SDR 178, effective July 1, 2002 General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-5.2. Examples: (1) A real estate broker takes a listing on a home in Pierre. Under the multiple listing agreement, another agent sells the property. The listing broker collects the commission and the state and city sales tax. The broker then distributes the selling agent's percentage of the commission and the applicable sales tax to the selling agent. T

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In this chapter (40 sections)
  1. 64:06:02:64 · Upholsterers
  2. 64:06:02:65 · Sales to veterinarians
  3. 64:06:02:66 · Repealed
  4. 64:06:02:67 · Repealed
  5. 64:06:02:68 · Repealed
  6. 64:06:02:69 · Repealed
  7. 64:06:02:70 · Amusement devices -- Mechanical
  8. 64:06:02:71 · Repealed
  9. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  10. 64:06:02:73 · Hospitals -- Nontaxable charges
  11. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  12. 64:06:02:75 · Lodging establishments
  13. 64:06:02:76 · Specialty cleaners
  14. 64:06:02:78 · Computer services -- Software
  15. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  16. 64:06:02:80 · Computer services -- Computer programming
  17. 64:06:02:81 · Repealed
  18. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  19. 64:06:02:83 · Rental facilities
  20. 64:06:02:84 · Hunting and fishing rights
  21. 64:06:02:85 · Real estate brokers
  22. 64:06:02:86 · Marina defined
  23. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  24. 64:06:02:88 · Travel agency reservation services
  25. 64:06:02:89 · Professional employer organization -- Definition of…
  26. 64:06:02:90 · Definition of terms
  27. 64:06:02:91 · Default sourcing rule for telecommunications services
  28. 64:06:02:92 · Rules for sourcing specific telecommunications services
  29. 64:06:02:93 · Exemption of continuing education programs
  30. 64:06:02:94 · Repairs to rental inventory
  31. 64:06:02:95 · Repealed
  32. 64:06:02:96 · Repealed
  33. 64:06:02:97 · Repealed
  34. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  35. 64:06:02:99 · Application of tourism tax to fitness clubs
  36. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  37. 64:26:02:01 · Repealed
  38. 64:26:02:02 · Repealed
  39. 64:26:02:03 · Repealed
  40. 64:26:02:04 · Federal income tax return to be submitted with state…
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