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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:01

Agricultural products

Official textsdlegislature.gov

Gross receipts from sales of farm products by a farmer for resale are not subject to sales tax. If a farmer holds out to the public as a seller of farm products and makes regular sales to consumers, the farmer is in a retail business and must have a sales tax license and report the tax on such sales. A farmer making occasional sales of farm products to consumers is not required to have a sales tax license and report sales tax on the sales.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-18.

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In this chapter (40 sections)
  1. 64:02:03:12 · Repealed
  2. 64:02:03:13 · Repealed
  3. 64:02:03:14 · Credit -- Annual assessor school instructor
  4. 64:02:03:15 · Repealed
  5. 64:02:03:16 · Repealed
  6. 64:02:03:17 · Exemption for formal designation
  7. 64:02:03:18 · Repealed
  8. 64:02:03:19 · Testing and retesting courses at annual assessors schools
  9. 64:03:03:01 · Repealed
  10. 64:03:03:02 · Repealed
  11. 64:03:03:03 · Repealed
  12. 64:03:03:04 · Repealed
  13. 64:03:03:05 · Repealed
  14. 64:03:03:06 · Repealed
  15. 64:03:03:07 · Repealed
  16. 64:03:03:08 · Repealed
  17. 64:03:03:09 · Transferred
  18. 64:03:03:10 · Transferred
  19. 64:03:03:11 · Transferred
  20. 64:06:03:00 · Definitions
  21. 64:06:03:01 · Agricultural products
  22. 64:06:03:02 · Repealed
  23. 64:06:03:03 · Repealed
  24. 64:06:03:04 · Alcoholic beverages
  25. 64:06:03:05 · Repealed
  26. 64:06:03:06 · Articles made to order
  27. 64:06:03:07 · Repealed
  28. 64:06:03:08 · Repealed
  29. 64:06:03:09 · Containers
  30. 64:06:03:10 · Repealed
  31. 64:06:03:11 · REA and RTA cooperatives
  32. 64:06:03:12 · Stock used for demonstration or personal use
  33. 64:06:03:13 · Electric energy and natural or artificial gas
  34. 64:06:03:14 · Repealed
  35. 64:06:03:15 · Farm machinery
  36. 64:06:03:16 · Repealed
  37. 64:06:03:17 · Repealed
  38. 64:06:03:18 · Furs and furriers
  39. 64:06:03:19 · Irrigation equipment
  40. 64:06:03:20 · Ice
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