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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:88

Travel agency reservation services

Official textsdlegislature.gov

Pirnat, Marge lrpr14296
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64:06:02:88. Travel agency reservation services. Any gross receipts received by a retailer providing reservation services to a travel agency are subject to sales tax. If the charge by the retailer for providing a reservation service is subject to a discount, then only the actual gross receipts received by the retailer are subject to sales tax.
This section applies to any receipts the retailer receives from airline boarding fees, hotel and motel reservation fees, and automobiles, buses, trains, cruise lines, and other transportation reservation fees.
If the retailer provides tangible personal property or any product transferred electronically that is an integral component of the reservation service to a travel agency, then the retailer is deemed to be the user of the tangible personal property or the product transferred electronically and is liable for use tax on the purchase price of the tangible personal property and the product transferred electronically if sales tax has not previously been paid.

Last amended: Source: 24 SDR 180, effective July 1, 1998; 35 SDR 48, effective September 8, 2008; 38 SDR 214, effective June 21, 2012. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-4 , 10-45-2.4 , 10-45-5 , 10-46-2 , 10-46-2.2. Example: Zeus Travel, Inc. provides reservation services to ABC Travel Agency. As part of the contract between Zeus and ABC, ABC shall pay Zeus $500 each month for use of the reservation service. If ABC books 100 trips each month using Zeus' reserva

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In this chapter (40 sections)
  1. 64:06:02:67 · Repealed
  2. 64:06:02:68 · Repealed
  3. 64:06:02:69 · Repealed
  4. 64:06:02:70 · Amusement devices -- Mechanical
  5. 64:06:02:71 · Repealed
  6. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  7. 64:06:02:73 · Hospitals -- Nontaxable charges
  8. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  9. 64:06:02:75 · Lodging establishments
  10. 64:06:02:76 · Specialty cleaners
  11. 64:06:02:78 · Computer services -- Software
  12. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  13. 64:06:02:80 · Computer services -- Computer programming
  14. 64:06:02:81 · Repealed
  15. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  16. 64:06:02:83 · Rental facilities
  17. 64:06:02:84 · Hunting and fishing rights
  18. 64:06:02:85 · Real estate brokers
  19. 64:06:02:86 · Marina defined
  20. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  21. 64:06:02:88 · Travel agency reservation services
  22. 64:06:02:89 · Professional employer organization -- Definition of…
  23. 64:06:02:90 · Definition of terms
  24. 64:06:02:91 · Default sourcing rule for telecommunications services
  25. 64:06:02:92 · Rules for sourcing specific telecommunications services
  26. 64:06:02:93 · Exemption of continuing education programs
  27. 64:06:02:94 · Repairs to rental inventory
  28. 64:06:02:95 · Repealed
  29. 64:06:02:96 · Repealed
  30. 64:06:02:97 · Repealed
  31. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  32. 64:06:02:99 · Application of tourism tax to fitness clubs
  33. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  34. 64:26:02:01 · Repealed
  35. 64:26:02:02 · Repealed
  36. 64:26:02:03 · Repealed
  37. 64:26:02:04 · Federal income tax return to be submitted with state…
  38. 64:26:02:05 · Repealed
  39. 64:26:02:06 · Repealed
  40. 64:26:02:07 · Consolidated returns
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