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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:46

Wholesale houses

Official textsdlegislature.gov

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64:06:03:46. Wholesale houses. Sales of tangible personal property or any product transferred electronically for use and consumption by the purchaser are sales at retail and such sales are taxable. Quantity or price of the property sold is immaterial. A transaction is not considered to be wholesale, unless the sale is strictly for the purpose of resale. The seller must obtain an exemption certificate showing the buyer's state tax permit number. If a purchaser from a jobber or wholesale house does not have a sales tax permit, except manufacturers or processors, the sale is presumed to be a retail transaction and taxable.

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) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2 , 10-46-4.

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In this chapter (40 sections)
  1. 64:06:03:26 · Meals
  2. 64:06:03:27 · Memorial dealers
  3. 64:06:03:28 · Mining companies
  4. 64:06:03:29 · Repealed
  5. 64:06:03:30 · Repealed
  6. 64:06:03:31 · Repealed
  7. 64:06:03:32 · Newsprint and printing supplies
  8. 64:06:03:33 · Publications and inserts
  9. 64:06:03:34 · Repealed
  10. 64:06:03:35 · Premiums and gifts
  11. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  12. 64:06:03:37 · Railway dining cars -- Airline dining
  13. 64:06:03:38 · School lunches
  14. 64:06:03:39 · Secondhand stores
  15. 64:06:03:40 · Repealed
  16. 64:06:03:41 · Vending machines
  17. 64:06:03:42 · Repealed
  18. 64:06:03:43 · Water and gravel haulers
  19. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  20. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  21. 64:06:03:46 · Wholesale houses
  22. 64:06:03:47 · Repealed
  23. 64:06:03:48 · Mounted agricultural equipment
  24. 64:06:03:49 · Pesticides and fertilizer
  25. 64:06:03:50 · Repealed
  26. 64:06:03:51 · Repealed
  27. 64:06:03:52 · Restaurant supplies
  28. 64:06:03:53 · Off-road vehicles
  29. 64:06:03:54 · Repealed
  30. 64:06:03:55 · Newspapers subject to sales tax and use tax
  31. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  32. 64:06:03:57 · Drugs -- Definition
  33. 64:06:03:58 · Durable medical equipment -- Definition
  34. 64:06:03:59 · Mobility enhancing equipment -- Definition
  35. 64:06:03:60 · Prosthetic device -- Definition
  36. 64:06:03:61 · Prescriptions -- Definition
  37. 64:06:03:62 · Medical device -- Component, part, or accessory
  38. 64:06:03:63 · Permanent foundation -- Definition
  39. 64:26:03:01 · Repealed
  40. 64:26:03:02 · Repealed
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