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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:07:01:02

Gross receipts explained

Official textsdlegislature.gov

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64:07:01:02. Gross receipts explained. Gross receipts includes the total amount received in consideration of the performance of a realty improvement contract without deductions for any expenses. If a contractor chooses to include the amount of the tax in the contract price, this amount may not be deducted in determining taxable receipts. For purposes of SDCL chapter 10-46B , gross receipts does not include any internal charges or allocations among or between a parent telecommunications company subject to tax under SDCL chapter 10-33 and any wholly-owned subsidiaries thereof or between two subsidiaries that are both wholly owned by the same parent company if the recipient of the services is a telecommunications company subject to tax under SDCL chapter 10-33.

Last amended: Source: 6 SDR 44, effective November 8, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-46A-19 , 10-46B-18. Law Implemented: SDCL 10-33-26 , 10-46A-4 , 10-46B-4. Revenue Ruling: Contractors must pay the contractors' excise tax on receipts from work done for the state and other governmental entities. The tax is to be computed on the total receipts received regardless of whether the receipt is

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In this chapter (40 sections)
  1. 64:06:01:56 · Bond -- Cancellation
  2. 64:06:01:57 · Transferred
  3. 64:06:01:58 · Reimbursement for expenditures
  4. 64:06:01:59 · Newspaper sales
  5. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  6. 64:06:01:61 · Application of sourcing rules
  7. 64:06:01:62 · Definition of terms used in sourcing rules
  8. 64:06:01:63 · General sourcing rules
  9. 64:06:01:64 · Sourcing rules for lease or rental of tangible personal…
  10. 64:06:01:65 · Sourcing rules for motor vehicles, trailers,…
  11. 64:06:01:66 · Sourcing rules for transportation equipment -- Definition…
  12. 64:06:01:67 · Repealed
  13. 64:06:01:68 · Sourcing rules for direct mailing
  14. 64:06:01:69 · Repealed
  15. 64:06:01:70 · Delivery charges
  16. 64:06:01:71 · Sourcing rules for computer software maintenance contracts
  17. 64:06:01:72 · Sourcing software term license and subscriptions
  18. 64:06:01:73 · Definition of terms
  19. 64:06:01:74 · Sourcing rules of personal care services
  20. 64:07:01:01 · Repealed
  21. 64:07:01:02 · Gross receipts explained
  22. 64:07:01:03 · Repealed
  23. 64:07:01:04 · Repealed
  24. 64:07:01:05 · Repealed
  25. 64:07:01:06 · Real property repairs
  26. 64:07:01:07 · Repealed
  27. 64:07:01:08 · "Sweat equity."
  28. 64:07:01:09 · Repealed
  29. 64:07:01:10 · Contractors to furnish information on subcontractors
  30. 64:07:01:11 · Contractors and subcontractors to furnish information on…
  31. 64:07:01:12 · Tax return filing dates for contractors
  32. 64:07:01:13 · Contractors as consumers of construction supplies
  33. 64:07:01:14 · Furnishing of equipment
  34. 64:07:01:15 · Contracts with governmental agencies
  35. 64:07:01:16 · Construction equipment
  36. 64:07:01:17 · Gross receipts defined
  37. 64:07:01:18 · Repealed
  38. 64:07:01:19 · Bond
  39. 64:07:01:20 · Application of contractors' excise tax to projects…
  40. 64:09:01:01 · Use tax law -- Procedure
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