Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:27

Memorial dealers

Official textsdlegislature.gov

Memorial dealers are retailers of tombstones, markers, other memorials, and materials, such as cement, used in setting the memorial in the cemetery.
If memorial dealers agree to furnish a memorial and set it in the cemetery, tax applies to the entire amount charged.
No deduction may be made for charges for installation, cutting, shaping, polishing, or lettering the memorial or for transporting the memorial to the cemetery.
If cemeteries construct foundations for memorials and collect the charges for the foundations from memorial dealers, the memorial dealers are the retailers of the foundations. The memorial dealers shall collect the charges for the foundations or the materials used to make the foundations from their customers or shall include the charges for the foundations in their charges for furnishing the memorials. The memorial dealers shall pay the tax to the state on the charges made for the foundations as well as on the charges for the memorials. In constructing the foundations the cemeteries are acting as the agents of the memorial dealers.
If cemeteries collect charges for foundations directly from the customers of the memorial dealers, the cemeteries are the retailers of the foundations and shall pay the tax to the state on the charges made.

Last amended: Source: SL 1975, ch 16, § 1; 8 SDR 81, effective January 10, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-46-2.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:06:03:07 · Repealed
  2. 64:06:03:08 · Repealed
  3. 64:06:03:09 · Containers
  4. 64:06:03:10 · Repealed
  5. 64:06:03:11 · REA and RTA cooperatives
  6. 64:06:03:12 · Stock used for demonstration or personal use
  7. 64:06:03:13 · Electric energy and natural or artificial gas
  8. 64:06:03:14 · Repealed
  9. 64:06:03:15 · Farm machinery
  10. 64:06:03:16 · Repealed
  11. 64:06:03:17 · Repealed
  12. 64:06:03:18 · Furs and furriers
  13. 64:06:03:19 · Irrigation equipment
  14. 64:06:03:20 · Ice
  15. 64:06:03:21 · Labels and name plates
  16. 64:06:03:22 · Dressed meat
  17. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  18. 64:06:03:24 · Items consumed in a manufacturing process
  19. 64:06:03:25 · Component parts of manufactured items
  20. 64:06:03:26 · Meals
  21. 64:06:03:27 · Memorial dealers
  22. 64:06:03:28 · Mining companies
  23. 64:06:03:29 · Repealed
  24. 64:06:03:30 · Repealed
  25. 64:06:03:31 · Repealed
  26. 64:06:03:32 · Newsprint and printing supplies
  27. 64:06:03:33 · Publications and inserts
  28. 64:06:03:34 · Repealed
  29. 64:06:03:35 · Premiums and gifts
  30. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  31. 64:06:03:37 · Railway dining cars -- Airline dining
  32. 64:06:03:38 · School lunches
  33. 64:06:03:39 · Secondhand stores
  34. 64:06:03:40 · Repealed
  35. 64:06:03:41 · Vending machines
  36. 64:06:03:42 · Repealed
  37. 64:06:03:43 · Water and gravel haulers
  38. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  39. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  40. 64:06:03:46 · Wholesale houses
Full table of contents →