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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:09:01:16

Prime contractors -- Liability for tax

Official textsdlegislature.gov

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64:09:01:16. Prime contractors -- Liability for tax.
General contractors are liable for use tax due on all items of tangible personal property or any product transferred electronically used, stored, or consumed in the performance of their contract including those portions of the contract performed by subcontractors.

Last amended: Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-5. Declaratory Ruling: A contractor who installs a pipe organ in a church is subject to sales and use tax on the materials used in performance of the contract. Secretary of Revenue Declaratory Ruling No. 78-1.

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In this chapter (40 sections)
  1. 64:07:01:16 · Construction equipment
  2. 64:07:01:17 · Gross receipts defined
  3. 64:07:01:18 · Repealed
  4. 64:07:01:19 · Bond
  5. 64:07:01:20 · Application of contractors' excise tax to projects…
  6. 64:09:01:01 · Use tax law -- Procedure
  7. 64:09:01:02 · Repealed
  8. 64:09:01:03 · Repealed
  9. 64:09:01:04 · Exemption of property brought in for personal use of…
  10. 64:09:01:05 · Repealed
  11. 64:09:01:06 · Exemption of raw materials and parts for manufacture of…
  12. 64:09:01:07 · Repealed
  13. 64:09:01:08 · Repealed
  14. 64:09:01:09 · Property sold here used in interstate commerce
  15. 64:09:01:10 · Repealed
  16. 64:09:01:11 · Repealed
  17. 64:09:01:12 · Repealed
  18. 64:09:01:13 · Repealed
  19. 64:09:01:14 · Repealed
  20. 64:09:01:15 · Repealed
  21. 64:09:01:16 · Prime contractors -- Liability for tax
  22. 64:09:01:17 · Repealed
  23. 64:09:01:18 · Repealed
  24. 64:09:01:19 · Boats
  25. 64:09:01:20 · Determination of age and value of tangible personal…
  26. 64:09:01:21 · Repealed
  27. 64:09:01:22 · Repealed
  28. 64:09:01:23 · Repealed
  29. 64:09:01:24 · Repealed
  30. 64:09:01:25 · Repealed
  31. 64:09:01:26 · Repealed
  32. 64:09:01:27 · Repealed
  33. 64:09:01:28 · Tax credit disallowed
  34. 64:10:01:01 · Repealed
  35. 64:10:01:02 · Repealed
  36. 64:12:01:01 · Definitions, Repealed
  37. 64:12:01:02 · "Distributor" clarified, Repealed
  38. 64:12:01:03 · Tax write-offs excluded from gross sales, Repealed
  39. 64:13:01:01 · Wastewater fee forms -- Publicly and privately owned…
  40. 64:13:01:02 · Hazardous substances -- Annual report required
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