Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:36

Vendors of property used for premiums, advertising, and prizes

Official textsdlegislature.gov

lrpr14533 lrpr14296
2
1
2008-09-08T19:17:00Z
2008-09-08T19:17:00Z
1
171
977
State of South Dakota
8
2
1146
10.6839
Clean
Clean
MicrosoftInternetExplorer4
64:06:03:36. Vendors of property used for premiums, advertising, and prizes. Persons engaged in the business of selling tangible personal property and any product transferred electronically to purchasers who give such property away in the advertising of their business or products, as premiums in connection with the sale of any other property, as prizes, or for any other reason are engaged in the business of selling tangible personal property and products transferred electronically for use or consumption and not for resale. Such vendors must have a retail sales tax license and collect sales tax on all items used for advertising purposes, premiums, or prizes.

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; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2. Example: A bar gives away beer hats to its customers as an advertising gimmick. The person selling the hats to the bar must collect and remit sales tax on the hats.

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  1. 64:06:03:16 · Repealed
  2. 64:06:03:17 · Repealed
  3. 64:06:03:18 · Furs and furriers
  4. 64:06:03:19 · Irrigation equipment
  5. 64:06:03:20 · Ice
  6. 64:06:03:21 · Labels and name plates
  7. 64:06:03:22 · Dressed meat
  8. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  9. 64:06:03:24 · Items consumed in a manufacturing process
  10. 64:06:03:25 · Component parts of manufactured items
  11. 64:06:03:26 · Meals
  12. 64:06:03:27 · Memorial dealers
  13. 64:06:03:28 · Mining companies
  14. 64:06:03:29 · Repealed
  15. 64:06:03:30 · Repealed
  16. 64:06:03:31 · Repealed
  17. 64:06:03:32 · Newsprint and printing supplies
  18. 64:06:03:33 · Publications and inserts
  19. 64:06:03:34 · Repealed
  20. 64:06:03:35 · Premiums and gifts
  21. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  22. 64:06:03:37 · Railway dining cars -- Airline dining
  23. 64:06:03:38 · School lunches
  24. 64:06:03:39 · Secondhand stores
  25. 64:06:03:40 · Repealed
  26. 64:06:03:41 · Vending machines
  27. 64:06:03:42 · Repealed
  28. 64:06:03:43 · Water and gravel haulers
  29. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  30. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  31. 64:06:03:46 · Wholesale houses
  32. 64:06:03:47 · Repealed
  33. 64:06:03:48 · Mounted agricultural equipment
  34. 64:06:03:49 · Pesticides and fertilizer
  35. 64:06:03:50 · Repealed
  36. 64:06:03:51 · Repealed
  37. 64:06:03:52 · Restaurant supplies
  38. 64:06:03:53 · Off-road vehicles
  39. 64:06:03:54 · Repealed
  40. 64:06:03:55 · Newspapers subject to sales tax and use tax
Full table of contents →