Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:41

Vending machines

Official textsdlegislature.gov

lrpr14533 lrpr14296
2
0
2008-09-08T19:17:00Z
2008-09-08T19:17:00Z
1
235
1341
State of South Dakota
11
3
1573
10.6839
Clean
Clean
MicrosoftInternetExplorer4
64:06:03:41. Vending machines. An operator of vending machines must obtain a sales tax license to engage in the business of selling tangible personal property or any product transferred electronically at retail and must pay the sales tax rate on gross receipts from the operation of such machines. Vending machine owners may determine the average equivalent sales by dividing their total receipts by the percentage of the current tax rate. One license is sufficient for all the machines of one operator.
If the South Dakota sales tax has not been paid to a licensed retailer on the purchase of a vending machine, use tax must be paid on the cost of machines originally purchased for use in South Dakota and on the fair market value of machines not originally purchased for use in this state, but thereafter brought into the state.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 11 SDR 1, effective July 19, 1984; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 17 SDR 4, effective July 18, 1990; 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. Declaratory Ruling: Vending machine own

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. 64:06:03:21 · Labels and name plates
  2. 64:06:03:22 · Dressed meat
  3. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  4. 64:06:03:24 · Items consumed in a manufacturing process
  5. 64:06:03:25 · Component parts of manufactured items
  6. 64:06:03:26 · Meals
  7. 64:06:03:27 · Memorial dealers
  8. 64:06:03:28 · Mining companies
  9. 64:06:03:29 · Repealed
  10. 64:06:03:30 · Repealed
  11. 64:06:03:31 · Repealed
  12. 64:06:03:32 · Newsprint and printing supplies
  13. 64:06:03:33 · Publications and inserts
  14. 64:06:03:34 · Repealed
  15. 64:06:03:35 · Premiums and gifts
  16. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  17. 64:06:03:37 · Railway dining cars -- Airline dining
  18. 64:06:03:38 · School lunches
  19. 64:06:03:39 · Secondhand stores
  20. 64:06:03:40 · Repealed
  21. 64:06:03:41 · Vending machines
  22. 64:06:03:42 · Repealed
  23. 64:06:03:43 · Water and gravel haulers
  24. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  25. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  26. 64:06:03:46 · Wholesale houses
  27. 64:06:03:47 · Repealed
  28. 64:06:03:48 · Mounted agricultural equipment
  29. 64:06:03:49 · Pesticides and fertilizer
  30. 64:06:03:50 · Repealed
  31. 64:06:03:51 · Repealed
  32. 64:06:03:52 · Restaurant supplies
  33. 64:06:03:53 · Off-road vehicles
  34. 64:06:03:54 · Repealed
  35. 64:06:03:55 · Newspapers subject to sales tax and use tax
  36. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  37. 64:06:03:57 · Drugs -- Definition
  38. 64:06:03:58 · Durable medical equipment -- Definition
  39. 64:06:03:59 · Mobility enhancing equipment -- Definition
  40. 64:06:03:60 · Prosthetic device -- Definition
Full table of contents →