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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:37

Railway dining cars -- Airline dining

Official textsdlegislature.gov

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64:06:03:37. Railway dining cars -- Airline dining. The sales of meals, alcoholic beverages, other tangible personal property, or any product transferred electronically on railway trains, club cars, lounge cars, or dining cars and on airplanes being operated through the state of South Dakota, constitute sales at retail, the gross receipts from which are taxable, if the meals, alcoholic beverages, or other tangible personal property are ordered or delivered within the boundary lines of this state. It is immaterial whether or not such meals, alcoholic beverages, other tangible personal property, or any product transferred electronically are consumed within the boundary lines of this state.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-52A-7(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-52A-2.

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In this chapter (40 sections)
  1. 64:06:03:17 · Repealed
  2. 64:06:03:18 · Furs and furriers
  3. 64:06:03:19 · Irrigation equipment
  4. 64:06:03:20 · Ice
  5. 64:06:03:21 · Labels and name plates
  6. 64:06:03:22 · Dressed meat
  7. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  8. 64:06:03:24 · Items consumed in a manufacturing process
  9. 64:06:03:25 · Component parts of manufactured items
  10. 64:06:03:26 · Meals
  11. 64:06:03:27 · Memorial dealers
  12. 64:06:03:28 · Mining companies
  13. 64:06:03:29 · Repealed
  14. 64:06:03:30 · Repealed
  15. 64:06:03:31 · Repealed
  16. 64:06:03:32 · Newsprint and printing supplies
  17. 64:06:03:33 · Publications and inserts
  18. 64:06:03:34 · Repealed
  19. 64:06:03:35 · Premiums and gifts
  20. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  21. 64:06:03:37 · Railway dining cars -- Airline dining
  22. 64:06:03:38 · School lunches
  23. 64:06:03:39 · Secondhand stores
  24. 64:06:03:40 · Repealed
  25. 64:06:03:41 · Vending machines
  26. 64:06:03:42 · Repealed
  27. 64:06:03:43 · Water and gravel haulers
  28. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  29. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  30. 64:06:03:46 · Wholesale houses
  31. 64:06:03:47 · Repealed
  32. 64:06:03:48 · Mounted agricultural equipment
  33. 64:06:03:49 · Pesticides and fertilizer
  34. 64:06:03:50 · Repealed
  35. 64:06:03:51 · Repealed
  36. 64:06:03:52 · Restaurant supplies
  37. 64:06:03:53 · Off-road vehicles
  38. 64:06:03:54 · Repealed
  39. 64:06:03:55 · Newspapers subject to sales tax and use tax
  40. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
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