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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-108

Sourcing of sales and services

Official textsdlegislature.gov

For purposes of the tax imposed by this chapter, a retailer shall source sales of tangible personal property, any product transferred electronically, and services to the location where the tangible personal property, the product transferred electronically, or service is received. The department shall promulgate rules, pursuant to chapter 1-26 , defining the location of receipt. The rules promulgated pursuant to this section may provide an alternative method of sourcing telecommunication services.

Last amended: Source: SL 2002, ch 64 , § 27; SL 2008, ch 51 , § 29.

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In this chapter (40 sections)
  1. 10-45-88 · Review and audit of temporary vendors
  2. 10-45-89 · Failure to maintain records--Revocation of temporary license
  3. 10-45-90 · Exemption for gross receipts from certain rodeo services
  4. 10-45-91 · Admissions to rodeos and related activities taxable
  5. 10-45-92 · Allowable deductions for auctioneers
  6. 10-45-93 · Exemption for gross receipts from international sale of…
  7. 10-45-94 · Exemption for gross receipts from direct mail service
  8. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  9. 10-45-96 · Tax on gross receipts of professional employer…
  10. 10-45-97 · Professional employer organization defined
  11. 10-45-98 · Temporary help services not subject to § 10-45-96
  12. 10-45-99 · Definitions
  13. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  14. 10-45-101 · Requirements for extension
  15. 10-45-102 · Extension applies to full costs and installation fees
  16. 10-45-103 · Application for extension permit--Permit nontransferable
  17. 10-45-104 · Secretary to prescribe form and documentation requirements
  18. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  19. 10-45-106 · Right to hearing on denial of extension request
  20. 10-45-107 · Promulgation of rules regarding filing extensions
  21. 10-45-108 · Sourcing of sales and services
  22. 10-45-109 · Registration and tax collection does not create nexus for…
  23. 10-45-110 · Exemption for sale of coins, currency, or bullion
  24. 10-45-111 · Relief from liability for failing to collect tax at new…
  25. 10-45-112 · Exemption for nonprofit corporations created for fire…
  26. 10-45-113 · Exemption for small sales by minors
  27. 10-45-114 · Exemption--Coaches
  28. 10-45A-1 · Definition of terms
  29. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  30. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  31. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  32. 10-45A-5 · Refund amounts for single-member households
  33. 10-45A-6 · Refund amounts for multiple-member households
  34. 10-45A-7 · Secretary to prepare table
  35. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  36. 10-45A-9 · Claim computed by department at election of claimant
  37. 10-45A-10 · Documentary evidence with claim
  38. 10-45A-11 · Secretary to determine disability claims
  39. 10-45A-12 · Death of claimant--Disposition of claim
  40. 10-45A-13 · Proration of funds insufficient to pay all claims
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