S.D. Admin. R. 64:06:01:00

Current through Register Vol. 50, page 159, June 17, 2024

Section 64:06:01:00 - Definitions

The terms used in this chapter mean:

(1) "Transitory business," a business which engages in the vending, distribution, or sale of tangible personal property or products transferred electronically, or renders services at any place in the state for less than 45 days and does not become a permanent and continuous business in this state;

(2) "Seasonal business," a business which is carried on only during certain seasons or during definite segments of the year, not throughout an entire year;

(3) "Transient solicitor," a person who engages in the vending, distribution, or sale of tangible personal property or products transferred electronically, or renders services at any place in the state temporarily and is not a resident of this state.

S.D. Admin. R. 64:06:01:00

2 SDR 40, effective 12/8/1975; 7 SDR 80, effective 2/22/1981; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 35 SDR 48, effective 9/8/2008.

General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3), 10-46A-19(3), 10-46B-18(3).

Law Implemented: SDCL 10-1-13.

Declaratory Rulings: Receipts from the sale of membership cards, which are required before individuals may shop for groceries in warehouse stores and which may be exchanged for merchandise worth approximately one-half of the value of the card, are not exempt from the sales tax which must be paid on the full cost of the membership cards. Secretary of Revenue Declaratory Ruling No. 80-8.

Production of bedding and ornamental plants in a greenhouse is not an "agricultural purpose," as defined in SDCL 10-45-1(8), and fuel used to heat the greenhouse is subject to the sales tax. Secretary of Revenue Declaratory Ruling 81-7.