ARSD § 64:06:02:88 — Travel agency reservation services

Pirnat, Marge
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2012-06-21T15:14:00Z
2012-06-21T15:14:00Z
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State of South Dakota
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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.