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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-94

Exemption for gross receipts from direct mail service

Official textsdlegislature.gov

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts received by a direct mail service for the cost of United States postage paid by the direct mail service if the cost of postage, including any markup that is reasonable and customary in the seller's industry, is listed by the direct mail service as a separate line item on the customer's bill.
For the purposes of this section, a direct mail service is any business that prepares direct mail.

Last amended: Source: SL 1998, ch 69 , § 1; SL 2010, ch 59 , § 1.

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In this chapter (40 sections)
  1. 10-45-68 · Exemption for the sale of credit card processing services
  2. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  3. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  4. 10-45-71 · Passenger transportation gross receipts tax…
  5. 10-45-72 · Inapplicability of tax
  6. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  7. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  8. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  9. 10-45-82 · Gross receipts from charge of interest exempted
  10. 10-45-83 · Pawnbrokers not eligible for exemption
  11. 10-45-84 · Fee or commission not subject to tax
  12. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  13. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  14. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  15. 10-45-88 · Review and audit of temporary vendors
  16. 10-45-89 · Failure to maintain records--Revocation of temporary license
  17. 10-45-90 · Exemption for gross receipts from certain rodeo services
  18. 10-45-91 · Admissions to rodeos and related activities taxable
  19. 10-45-92 · Allowable deductions for auctioneers
  20. 10-45-93 · Exemption for gross receipts from international sale of…
  21. 10-45-94 · Exemption for gross receipts from direct mail service
  22. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  23. 10-45-96 · Tax on gross receipts of professional employer…
  24. 10-45-97 · Professional employer organization defined
  25. 10-45-98 · Temporary help services not subject to § 10-45-96
  26. 10-45-99 · Definitions
  27. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  28. 10-45-101 · Requirements for extension
  29. 10-45-102 · Extension applies to full costs and installation fees
  30. 10-45-103 · Application for extension permit--Permit nontransferable
  31. 10-45-104 · Secretary to prescribe form and documentation requirements
  32. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  33. 10-45-106 · Right to hearing on denial of extension request
  34. 10-45-107 · Promulgation of rules regarding filing extensions
  35. 10-45-108 · Sourcing of sales and services
  36. 10-45-109 · Registration and tax collection does not create nexus for…
  37. 10-45-110 · Exemption for sale of coins, currency, or bullion
  38. 10-45-111 · Relief from liability for failing to collect tax at new…
  39. 10-45-112 · Exemption for nonprofit corporations created for fire…
  40. 10-45-113 · Exemption for small sales by minors
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