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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:26

Meals

Official textsdlegislature.gov

Receipts from meals furnished by restaurants, hotels, and boarding houses are taxable. If meals are furnished by proprietors of cafes, restaurants, or boarding houses to employees and a separate charge is made, sales tax must be paid on the receipts. If the employer furnishes meals to employees as part consideration for employment, the restaurant, cafe, or boarding house is liable for the state and municipal use tax upon the cost of the meals so furnished to the employees. This tax includes the applicable municipal and state sales and use taxes.

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; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3) , 10-52-4 , 10-52A-7(3). Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-52-2 , 10-52-4 , 10-52A-2.

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In this chapter (40 sections)
  1. 64:06:03:06 · Articles made to order
  2. 64:06:03:07 · Repealed
  3. 64:06:03:08 · Repealed
  4. 64:06:03:09 · Containers
  5. 64:06:03:10 · Repealed
  6. 64:06:03:11 · REA and RTA cooperatives
  7. 64:06:03:12 · Stock used for demonstration or personal use
  8. 64:06:03:13 · Electric energy and natural or artificial gas
  9. 64:06:03:14 · Repealed
  10. 64:06:03:15 · Farm machinery
  11. 64:06:03:16 · Repealed
  12. 64:06:03:17 · Repealed
  13. 64:06:03:18 · Furs and furriers
  14. 64:06:03:19 · Irrigation equipment
  15. 64:06:03:20 · Ice
  16. 64:06:03:21 · Labels and name plates
  17. 64:06:03:22 · Dressed meat
  18. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  19. 64:06:03:24 · Items consumed in a manufacturing process
  20. 64:06:03:25 · Component parts of manufactured items
  21. 64:06:03:26 · Meals
  22. 64:06:03:27 · Memorial dealers
  23. 64:06:03:28 · Mining companies
  24. 64:06:03:29 · Repealed
  25. 64:06:03:30 · Repealed
  26. 64:06:03:31 · Repealed
  27. 64:06:03:32 · Newsprint and printing supplies
  28. 64:06:03:33 · Publications and inserts
  29. 64:06:03:34 · Repealed
  30. 64:06:03:35 · Premiums and gifts
  31. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  32. 64:06:03:37 · Railway dining cars -- Airline dining
  33. 64:06:03:38 · School lunches
  34. 64:06:03:39 · Secondhand stores
  35. 64:06:03:40 · Repealed
  36. 64:06:03:41 · Vending machines
  37. 64:06:03:42 · Repealed
  38. 64:06:03:43 · Water and gravel haulers
  39. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  40. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
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