Chapter 64:06:01 - Administration of program
- Section 64:06:01:00 - Definitions
- Section 64:06:01:01 - Armed services personnel and veterans
- Section 64:06:01:01.01 - Sales to or by the United States army and its instrumentalities upon military reservations
- Section 64:06:01:01.02 - Sales to governmental agencies
- Section 64:06:01:01.03 - Sales by United States government
- Section 64:06:01:01.04 - Public and municipal corporations
- Section 64:06:01:02 - Bond
- Section 64:06:01:03 - Bad debt deduction.Repealed
- Section 64:06:01:03.01 - Bad checks
- Section 64:06:01:03.02 - Collection of a previously deducted bad debt or bad check
- Section 64:06:01:04 - Bottle deposits.Repealed
- Section 64:06:01:05 - Change in ownership
- Section 64:06:01:06 - Casual or occasional sales
- Section 64:06:01:07 - Issuance and use of permits restricted
- Section 64:06:01:07.01 - Application for tax permit
- Section 64:06:01:07.02 - Requirements for statewide tax permit
- Section 64:06:01:07.03 - Application for tax permit - Streamline registration
- Section 64:06:01:08 - Exemption certificates
- Section 64:06:01:08.01 - Exemption certificates - Forms accepted
- Section 64:06:01:08.02 - Services as components of other services
- Section 64:06:01:08.03 - Sale of service for resale
- Section 64:06:01:08.04 - Services performed on property held for sale
- Section 64:06:01:09 - Conditional sales contracts - Assigned and repossessed merchandise
- Section 64:06:01:09.01 - Sale and leaseback contracts
- Section 64:06:01:10 - Consignment sales
- Section 64:06:01:11 - Credit transactions.Repealed
- Section 64:06:01:12 - Defective merchandise
- Section 64:06:01:13 - Religious educational institutions
- Section 64:06:01:14 - Exchange of reconditioned parts.Repealed
- Section 64:06:01:15 - Exemption certificates
- Section 64:06:01:16 - Failure to file and report.Repealed
- Section 64:06:01:17 - Federal corporations, sales to
- Section 64:06:01:18 - Federal manufacturer's excise taxes.Repealed
- Section 64:06:01:19 - Fire and ambulance departments
- Section 64:06:01:20 - Forms
- Section 64:06:01:21 - Certain organizations not exempt from sales or use tax
- Section 64:06:01:22 - Indian reservations.Repealed
- Section 64:06:01:23 - Intrastate sales - Sale and delivery in South Dakota
- Section 64:06:01:24 - Interstate sales - Originating in South Dakota
- Section 64:06:01:25 - Interstate sales - Originating in other states
- Section 64:06:01:26 to 64:06:01:28 - Repealed
- Section 64:06:01:29 - Municipal tax - Administration and reporting
- Section 64:06:01:29.01 to 64:06:01:29.03 - Repealed
- Section 64:06:01:30 - Municipal tax - No special permit required
- Section 64:06:01:31 - Municipal tax - Credit for tax previously paid
- Section 64:06:01:32 - Municipal sales tax - Sales of service.Repealed
- Section 64:06:01:33 - Permit for each place of business in state
- Section 64:06:01:33.01 - Reporting requirements for business operating on temporary basis.Repealed
- Section 64:06:01:34 - Credit for tax previously paid
- Section 64:06:01:35 - Required records for sales, rentals, and leases
- Section 64:06:01:35.01 and 64:06:01:35.02 - Records prepared by automated data processing systems.Repealed
- Section 64:06:01:35.03 - Records to be preserved for three years - Penalty for failure to maintain records
- Section 64:06:01:35.04 - Sample periods for audits
- Section 64:06:01:35.05 - Use of other records to verify audits
- Section 64:06:01:36 - Records - Preserved.Repealed
- Section 64:06:01:37 - Refunds to consumers
- Section 64:06:01:38 - Relief agencies
- Section 64:06:01:39 - Return of tax reports and telecommunications access fees
- Section 64:06:01:39.01 - Rate schedules
- Section 64:06:01:39.02 - Monthly filing
- Section 64:06:01:39.03 - Return and remittance - Streamline volunteer registrations
- Section 64:06:01:40 - Preparation of return
- Section 64:06:01:41 - Returned merchandise
- Section 64:06:01:42 - Representing out of state dealers - Extra permits
- Section 64:06:01:43 - Sales by loan or finance companies
- Section 64:06:01:44 - Sale of business permit not transferable
- Section 64:06:01:45 and 64:06:01:46 - Sales tax reports required to be filed on other than a quarterly basis.Repealed
- Section 64:06:01:47 and 64:06:01:48 - Transferred
- Section 64:06:01:49 - Student sororities and fraternities
- Section 64:06:01:50 - Tax on gross receipts
- Section 64:06:01:51 - Trade-ins. Repealed
- Section 64:06:01:52 - Transferred
- Section 64:06:01:53 - Reserved
- Section 64:06:01:54 - Temporary tax permits
- Section 64:06:01:55 - Temporary tax permit - Application
- Section 64:06:01:56 - Bond - Cancellation
- Section 64:06:01:57 - Transferred
- Section 64:06:01:58 - Reimbursement for expenditures
- Section 64:06:01:59 - Newspaper sales
- Section 64:06:01:60 - Gross receipts tax on visitor-related businesses - No special permit required
- Section 64:06:01:61 - Application of sourcing rules
- Section 64:06:01:62 - Definition of terms used in sourcing rules
- Section 64:06:01:63 - General sourcing rules
- Section 64:06:01:63.01 - Sourcing rules for attorney services
- Section 64:06:01:64 - Sourcing rules for lease or rental of tangible personal property not included in Section 64:06:01:65 or 64:06:01:66
- Section 64:06:01:65 - Sourcing rules for motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment
- Section 64:06:01:66 - Sourcing rules for transportation equipment - Definition of transportation equipment
- Section 64:06:01:67 - Sourcing rules for services and digital products concurrently used in multiple states. Repealed
- Section 64:06:01:68 - Sourcing rules for direct mailing
- Section 64:06:01:68.01 - Definition of terms used in direct mail sourcing rule
- Section 64:06:01:69 - Direct mail. Repealed
- Section 64:06:01:70 - Delivery charges
- Section 64:06:01:71 - Sourcing rules for computer maintenance contracts
- Section 64:06:01:72 - Sourcing software term license and subscriptions
- Section 64:06:01:73 - Definition of terms
- Section 64:06:01:74 - Sourcing rules of personal care services