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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:07:01:17

Gross receipts defined

Official textsdlegislature.gov

64:07:01:17. Gross receipts defined. Gross receipts received by a contractor include any amounts received from interest charges, penalties, or liquidated damages.
Interest, penalties, or liquidated damages paid by the contractor may not be deducted from gross receipts.

Last amended: Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; transferred from § 64:06:02:26.02, 24 SDR 43, effective October 13, 1997. General Authority: SDCL 10-46A-19 , 10-46B-18. Law Implemented: SDCL 10-46A-1 , 10-46A-4 , 10-46B-1 , 10-46B-4.

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In this chapter (40 sections)
  1. 64:06:01:71 · Sourcing rules for computer software maintenance contracts
  2. 64:06:01:72 · Sourcing software term license and subscriptions
  3. 64:06:01:73 · Definition of terms
  4. 64:06:01:74 · Sourcing rules of personal care services
  5. 64:07:01:01 · Repealed
  6. 64:07:01:02 · Gross receipts explained
  7. 64:07:01:03 · Repealed
  8. 64:07:01:04 · Repealed
  9. 64:07:01:05 · Repealed
  10. 64:07:01:06 · Real property repairs
  11. 64:07:01:07 · Repealed
  12. 64:07:01:08 · "Sweat equity."
  13. 64:07:01:09 · Repealed
  14. 64:07:01:10 · Contractors to furnish information on subcontractors
  15. 64:07:01:11 · Contractors and subcontractors to furnish information on…
  16. 64:07:01:12 · Tax return filing dates for contractors
  17. 64:07:01:13 · Contractors as consumers of construction supplies
  18. 64:07:01:14 · Furnishing of equipment
  19. 64:07:01:15 · Contracts with governmental agencies
  20. 64:07:01:16 · Construction equipment
  21. 64:07:01:17 · Gross receipts defined
  22. 64:07:01:18 · Repealed
  23. 64:07:01:19 · Bond
  24. 64:07:01:20 · Application of contractors' excise tax to projects…
  25. 64:09:01:01 · Use tax law -- Procedure
  26. 64:09:01:02 · Repealed
  27. 64:09:01:03 · Repealed
  28. 64:09:01:04 · Exemption of property brought in for personal use of…
  29. 64:09:01:05 · Repealed
  30. 64:09:01:06 · Exemption of raw materials and parts for manufacture of…
  31. 64:09:01:07 · Repealed
  32. 64:09:01:08 · Repealed
  33. 64:09:01:09 · Property sold here used in interstate commerce
  34. 64:09:01:10 · Repealed
  35. 64:09:01:11 · Repealed
  36. 64:09:01:12 · Repealed
  37. 64:09:01:13 · Repealed
  38. 64:09:01:14 · Repealed
  39. 64:09:01:15 · Repealed
  40. 64:09:01:16 · Prime contractors -- Liability for tax
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