Rule 64:06:02:34.10 Resale of solid waste tipping fees.
of solid waste tipping fees. Tipping fees charged at a landfill, dump,
material recovery facility, transfer station, recycling site, rubble site, or
other similar site to a commercial solid waste carrier may be sold for resale.
If a solid waste carrier provides a valid exemption certificate, no sales tax
is due on the tipping fee. Any tipping fee charged to an individual or business
that is not purchasing tipping fees for resale is subject to the state sales
Any person or business disposing of
its own solid waste is not in the business of solid waste disposal and may not
purchase a tipping fee for resale.
The gross receipts of a solid waste
carrier, private or public, or any other entity charging for solid waste
disposal are subject to the state sales tax. No deduction is allowed for
tipping fees or any other fees passed on to the customer, even if separately
24 SDR 43, effective October 13, 1997; 28 SDR 178, effective July 1, 2002.
Authority: SDCL 10-45-47.1(3).
Implemented: SDCL 10-45-12.1, 10-45-61.
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