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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:87

Taxation of persons providing medical expert testimony or consulting services

Official textsdlegislature.gov

64:06:02:87. Taxation of persons providing medical expert testimony or consulting services. Medical expert consulting services and medical expert testimony associated with litigation are not health services and the gross receipts for providing such services are subject to sales tax. Services provided to a patient associated with diagnosis or treatment are health services and are not subject to sales tax pursuant to SDCL 10-45-12.1. Services concerning diagnosis or treatment that are incidental to consulting services associated with litigation constitute health services and are not subject to sales tax.

Last amended: Source: 24 SDR 97, effective January 25, 1998; 24 SDR 137, effective April 15, 1998. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-4 , 10-45-4.1.

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In this chapter (40 sections)
  1. 64:06:02:66 · Repealed
  2. 64:06:02:67 · Repealed
  3. 64:06:02:68 · Repealed
  4. 64:06:02:69 · Repealed
  5. 64:06:02:70 · Amusement devices -- Mechanical
  6. 64:06:02:71 · Repealed
  7. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  8. 64:06:02:73 · Hospitals -- Nontaxable charges
  9. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  10. 64:06:02:75 · Lodging establishments
  11. 64:06:02:76 · Specialty cleaners
  12. 64:06:02:78 · Computer services -- Software
  13. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  14. 64:06:02:80 · Computer services -- Computer programming
  15. 64:06:02:81 · Repealed
  16. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  17. 64:06:02:83 · Rental facilities
  18. 64:06:02:84 · Hunting and fishing rights
  19. 64:06:02:85 · Real estate brokers
  20. 64:06:02:86 · Marina defined
  21. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  22. 64:06:02:88 · Travel agency reservation services
  23. 64:06:02:89 · Professional employer organization -- Definition of…
  24. 64:06:02:90 · Definition of terms
  25. 64:06:02:91 · Default sourcing rule for telecommunications services
  26. 64:06:02:92 · Rules for sourcing specific telecommunications services
  27. 64:06:02:93 · Exemption of continuing education programs
  28. 64:06:02:94 · Repairs to rental inventory
  29. 64:06:02:95 · Repealed
  30. 64:06:02:96 · Repealed
  31. 64:06:02:97 · Repealed
  32. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  33. 64:06:02:99 · Application of tourism tax to fitness clubs
  34. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  35. 64:26:02:01 · Repealed
  36. 64:26:02:02 · Repealed
  37. 64:26:02:03 · Repealed
  38. 64:26:02:04 · Federal income tax return to be submitted with state…
  39. 64:26:02:05 · Repealed
  40. 64:26:02:06 · Repealed
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