South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:11 — REA and RTA cooperatives

64:06:03:11. REA and RTA
cooperatives. Rural electric cooperatives and mutual or cooperative
telephone companies must pay sales or use taxes on purchases made by them for
final use or consumption. These organizations must also collect and remit sales
tax on all retail sales made by them. Electrical supplies purchased by rural
electric cooperatives, mutual or cooperative telephone companies, or other
centrally assessed utilities and specifically intended for use outside the city
limits are not subject to municipal sales or use tax when stored within the
city limits.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1 , 10-52-4. Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-52-2 , 10-52-4. Declaratory Ruling: A company which generates electricity for resale to local cooperatives must pay excise tax on the total gross receipts from sales within the state whether the power is

Source: official text