CHAPTER 64:06:02
SERVICES -- INTERPRETIVE RULES
Section
64:06:02:01
and 64:06:02:02 Repealed.
64:06:02:03 Advertising.
64:06:02:03.01 Advertising
payments.
64:06:02:03.02 Advertising
cooperatives.
64:06:02:04
to 64:06:02:06.01 Repealed.
64:06:02:06.02 Consignment
sales are retail sales.
64:06:02:06.03 Auctioneer
sales not casual or occasional sales.
64:06:02:07 Barber
and beauty shops.
64:06:02:07.01 Independent
contractors.
64:06:02:08 Blacksmiths
and welders.
64:06:02:09 Repealed.
64:06:02:10 Campgrounds
or trailer parks.
64:06:02:11 Concessions
at carnivals, circuses, and show troupes.
64:06:02:12
to 64:06:02:14 Repealed.
64:06:02:15 Car
washing.
64:06:02:16 Cleaners,
dryers, and laundries.
64:06:02:17 Repealed.
64:06:02:18 Coin
operated laundries -- Consumers.
64:06:02:19 Repealed.
64:06:02:20 Communication
service -- Exempt charges.
64:06:02:20.01 Sale of
telephone directories.
64:06:02:21 Communication
service -- Billing and collection.
64:06:02:21.01
and 64:06:02:21.02Repealed.
64:06:02:22 Communication
service -- Radio stations.
64:06:02:22.01 Satellite
systems.
64:06:02:23
to 64:06:02:26 Transferred.
64:06:02:26.01 Repealed.
64:06:02:26.02 Transferred.
64:06:02:27 Repealed.
64:06:02:28 Dentists
and dental laboratories.
64:06:02:29
and 64:06:02:30 Repealed.
64:06:02:31 Exterminators
-- Taxable services -- Consumers.
64:06:02:32 Florists
and nursery operators.
64:06:02:32.01 Seeding and
sodding.
64:06:02:33 Repealed.
64:06:02:34 Freight,
delivery, and other transportation charges.
64:06:02:34.01
and 64:06:02:34.02Repealed.
64:06:02:34.03 Chartered flights.
64:06:02:34.04
and 64:06:02:34.05Repealed.
64:06:02:34.06 Transportation
company defined.
64:06:02:34.07 Transportation
service defined.
64:06:02:34.08
and 64:06:02:34.09Repealed.
64:06:02:34.10 Resale of
solid waste tipping fees.
64:06:02:35
to 64:06:02:37 Repealed.
64:06:02:38 Garage
and service stations.
64:06:02:38.01 Tax on towing
services.
64:06:02:39 Garage
and service stations -- Resale.
64:06:02:40 Janitorial
supplies and services.
64:06:02:41 Jewelers
and watch repair.
64:06:02:42 Linen and
towel supply.
64:06:02:43 Machine
work.
64:06:02:44 Mattress
rebuilding.
64:06:02:45 Oculists
and ophthalmologists.
64:06:02:46
to 64:06:02:49 Repealed.
64:06:02:50 Pawnbrokers.
64:06:02:51 Pet
grooming.
64:06:02:52 Photographers,
photo developers, and finishers.
64:06:02:53 Practitioners
in healing arts.
64:06:02:54
to 64:06:02:56 Repealed.
64:06:02:57 Printers,
engravers, multigraphers, and mimeographers.
64:06:02:58 Repair
services.
64:06:02:59 Retirement
and nursing homes.
64:06:02:60 Shoe
repairers.
64:06:02:61
and 64:06:02:62 Repealed.
64:06:02:63 Tire
treading.
64:06:02:64 Upholsterers.
64:06:02:65 Sales to
veterinarians.
64:06:02:66
to 64:06:02:69 Repealed.
64:06:02:70 Amusement
devices -- Mechanical.
64:06:02:71 Repealed.
64:06:02:72 Hospitals
-- Taxable charges and subsistence.
64:06:02:73 Hospitals -- Nontaxable charges.
64:06:02:74 Hospitals
-- License required -- Purchases for members or employees taxable.
64:06:02:75 Lodging
establishments.
64:06:02:76 Specialty
cleaners.
64:06:02:77 Reserved.
64:06:02:78 Computer
services -- Software.
64:06:02:79 Computer
services -- Software -- Prewritten programs.
64:06:02:80 Computer
services -- Computer programming.
64:06:02:81 Repealed.
64:06:02:81.01 Taxability
of nonresident attorneys performing services in South Dakota.
64:06:02:82 Accessories,
equipment, and repair or replacement parts on motor vehicles.
64:06:02:83 Rental
facilities.
64:06:02:84 Hunting
and fishing rights.
64:06:02:85 Real
estate brokers.
64:06:02:86 Marina
defined.
64:06:02:87 Taxation
of persons providing medical expert testimony or consulting services.
64:06:02:88 Travel
agency reservation services.
64:06:02:89 Professional
employer organization -- Definition of co-employment relationship.
64:06:02:89.01 Application
for a professional employer organization permit.
64:06:02:90 Definition
of terms.
64:06:02:91 Default
sourcing rule for telecommunications services.
64:06:02:92 Rules for
sourcing specific telecommunications services.
64:06:02:93 Exemption
of continuing education programs.
64:06:02:94 Repairs
to rental inventory.
64:06:02:95
to 64:06:02:97 Repealed.
64:06:02:98 Application
of municipal gross receipts tax to fitness clubs.
64:06:02:99 Application
of tourism tax to fitness clubs.
Declaratory
Rulings:
A nonprofit community playhouse which
uses volunteer persons to perform in theatrical plays qualifies as an
organization which is exempt under SDCL 10-45-13 from having to charge sales
tax on its admissions. Secretary of Revenue and Regulation Declaratory Ruling
No. 80-10.
Phonograph records purchased by a
business which supplies background music to stores and offices are consumed by
the business instead of being purchased for resale, and sales tax must be paid
on them. Secretary of Revenue and Regulation Declaratory Ruling No. 81-3.
The entire gross receipts of a
business which stores business records for banks, law firms, hospitals,
and clinics, including the fees charged
for pickup and delivery and for performing miscellaneous services on the
records, are subject to the retail sales and service tax imposed by SDCL
10-45-4. Such services have not been specifically exempted from the tax by SDCL
10-45-12.1. Secretary of Revenue and Regulation Declaratory Ruling 91-2, May
14, 1991.
The engineering services provided by a
technical services company to a company that builds and repairs building
components are subject to tax pursuant to SDCL 10-45-4. They are not an
integral, inseparable component of services involving the manufacture,
fabrication, processing, or manipulation of tangible personal property.
Secretary of Revenue and Regulation Declaratory Ruling 92-1, September 11,
1992.