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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:13

Electric energy and natural or artificial gas

Official textsdlegislature.gov

The sale of electric energy and natural or artificial gas is taxable if sold to consumers or users. Sales to other distributing companies or municipalities who are resellers are not taxable. Sales by municipalities are taxable. Sales of materials, supplies, and equipment to utility companies are subject to tax.
Charges for connection or reconnection of the service are taxable.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 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 10-45-4 , 10-45-5.2 , 10-45-6. Declaratory Ruling: Heating fuel used to maintain soil and atmospheric temperature in greenhouse for production of bedding and ornamental plants is not a component part of the plants produced, and is subject to the sales tax. Secretary of Revenue Declaratory

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In this chapter (40 sections)
  1. 64:03:03:05 · Repealed
  2. 64:03:03:06 · Repealed
  3. 64:03:03:07 · Repealed
  4. 64:03:03:08 · Repealed
  5. 64:03:03:09 · Transferred
  6. 64:03:03:10 · Transferred
  7. 64:03:03:11 · Transferred
  8. 64:06:03:00 · Definitions
  9. 64:06:03:01 · Agricultural products
  10. 64:06:03:02 · Repealed
  11. 64:06:03:03 · Repealed
  12. 64:06:03:04 · Alcoholic beverages
  13. 64:06:03:05 · Repealed
  14. 64:06:03:06 · Articles made to order
  15. 64:06:03:07 · Repealed
  16. 64:06:03:08 · Repealed
  17. 64:06:03:09 · Containers
  18. 64:06:03:10 · Repealed
  19. 64:06:03:11 · REA and RTA cooperatives
  20. 64:06:03:12 · Stock used for demonstration or personal use
  21. 64:06:03:13 · Electric energy and natural or artificial gas
  22. 64:06:03:14 · Repealed
  23. 64:06:03:15 · Farm machinery
  24. 64:06:03:16 · Repealed
  25. 64:06:03:17 · Repealed
  26. 64:06:03:18 · Furs and furriers
  27. 64:06:03:19 · Irrigation equipment
  28. 64:06:03:20 · Ice
  29. 64:06:03:21 · Labels and name plates
  30. 64:06:03:22 · Dressed meat
  31. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  32. 64:06:03:24 · Items consumed in a manufacturing process
  33. 64:06:03:25 · Component parts of manufactured items
  34. 64:06:03:26 · Meals
  35. 64:06:03:27 · Memorial dealers
  36. 64:06:03:28 · Mining companies
  37. 64:06:03:29 · Repealed
  38. 64:06:03:30 · Repealed
  39. 64:06:03:31 · Repealed
  40. 64:06:03:32 · Newsprint and printing supplies
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