South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:75:05:08
Purchase price defined
Official textsdlegislature.gov
64:75:05:08. Purchase price defined. For the purposes of the tax imposed by SDCL 35-5-6.1 , purchase price means the total price, valued in money, paid or to be paid for alcoholic beverages F.O.B. point of origin. Freight charges paid by the purchaser after title to the alcoholic beverages passes to the purchaser are not a part of the purchase price.
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In this chapter (29 sections)
- 64:28:05:01 · Repealed
- 64:28:05:02 · Dealer reassignment form used for transfer of ownership
- 64:30:05:01 · Repealedr
- 64:30:05:02 · Motorcycle -- Number affixed to frame
- 64:30:05:03 · Repealed
- 64:30:05:04 · Repealed
- 64:30:05:05 · Repealed
- 64:30:05:06 · Trailers
- 64:30:05:07 · Newly constructed vehicles
- 64:30:05:08 · Motor vehicles -- Number affixed to front door
- 64:30:05:09 · Component parts
- 64:30:05:10 · Repealed
- 64:30:05:11 · Rebuilt motorcycle 1970 or newer
- 64:30:05:12 · Rebuilt motorcycle 1969 or older
- 64:75:05:01 · Repealed
- 64:75:05:02 · Repealed
- 64:75:05:03 · Repealed
- 64:75:05:04 · Wholesaler's joint purchasing
- 64:75:05:05 · In-state purchases by wholesaler
- 64:75:05:06 · Repealed
- 64:75:05:07 · Repealed
- 64:75:05:08 · Purchase price defined
- 64:75:05:09 · Computation of volume for alcohol excise tax
- 64:80:05:01 · Repealed
- 64:80:05:02 · Repealed
- 64:80:05:03 · Repealed
- 64:80:05:04 · Repealed
- 64:80:05:05 · Repealed
- 64:80:05:06 · Repealed