S.D. Admin. R. 64:06:01:39.01

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

Section 64:06:01:39.01 - Rate schedules

Retailers may compute the tax imposed by SDCL chapters 10-45, 10-45 D, 10-52, 10-52A, and 10-46E according to the following schedules. Retailers may request the rate schedules from the department.

4% TAX TABLE			5% TAX TABLE			6% TAX TABLE
Sale		Tax	Sale		Tax	Sale		Tax
.01	.12	.00	.01	.09	.00	.01	.08	.00
.13	.37	.01	.10	.29	.01	.09	.24	.01
.38	.62	.02	.30	.49	.02	.25	.41	.02
.63	.87	.03	.50	.69	.03	.42	.58	.03
.88	1.12	.04	.70	.89	.04	.59	.74	.04
1.13	1.37	.05	.90	1.09	.05	.75	.91	.05
1.38	1.62	.06	1.10	1.29	.06	.92	1.08	.06
1.63	1.87	.07	1.30	1.49	.07	1.09	1.24	.07
1.88	2.12	.08	1.50	1.69	.08	1.25	1.41	.08
2.13	2.37	.09	1.70	1.89	.09	1.42	1.58	.09
2.38	2.62	.10	1.90	2.09	.10	1.59	1.74	.10
2.63	2.87	.11	2.10	2.29	.11	1.75	1.91	.11
2.88	3.12	.12	2.30	2.49	.12	1.92	2.08	.12
3.13	3.37	.13	2.50	2.69	.13	2.09	2.24	.13
3.38	3.62	.14	2.70	2.89	.14	2.25	2.41	.14
3.63	3.87	.15	2.90	3.09	.15	2.42	2.58	.15
3.88	4.12	.16	3.10	3.29	.16	2.59	2.74	.16
4.13	4.37	.17	3.30	3.49	.17	2.75	2.91	.17
4.38	4.62	.18	3.50	3.69	.18	2.92	3.08	.18
4.63	4.87	.19	3.70	3.89	.19	3.09	3.24	.19
4.88	5.12	.20	3.90	4.09	.20	3.25	3.41	.20
5.13	5.37	.21	4.10	4.29	.21	3.42	3.58	.21
5.38	5.62	.22	4.30	4.49	.22	3.59	3.74	.22
5.63	5.87	.23	4.50	4.69	.23	3.75	3.91	.23
5.88	6.12	.24	4.70	4.89	.24	3.92	4.08	.24
6.13	6.37	.25	4.90	5.09	.25	4.09	4.24	.25
6.38	6.62	.26	5.10	5.29	.26	4.25	4.41	.26
6.63	6.87	.27	5.30	5.49	.27	4.42	4.58	.27
6.88	7.12	.28	5.50	5.69	.28	4.59	4.74	.28
7.13	7.37	.29	5.70	5.89	.29	4.75	4.91	.29
7.38	7.62	.30	5.90	6.09	.30	4.92	5.08	.30
7.63	7.87	.31	6.10	6.29	.31	5.09	5.24	.31
7.88	8.12	.32	6.30	6.49	.32	5.25	5.41	.32
8.13	8.37	.33	6.50	6.69	.33	5.42	5.58	.33
8.38	8.62	.34	6.70	6.89	.34	5.59	5.74	.34
8.63	8.87	.35	6.90	7.09	.35	5.75	5.91	.35
8.88	9.12	.36	7.10	7.29	.36	5.92	6.08	.36
9.13	9.37	.37	7.30	7.49	.37	6.09	6.24	.37
9.38	9.62	.38	7.50	7.69	.38	6.25	6.41	.38
9.63	9.87	.39	7.70	7.89	.39	6.42	6.58	.39
9.88	10.12	.40	7.90	8.09	.40	6.59	6.74	.40
8.10	8.29	.41	6.75	6.91	.41
8.30	8.49	.42	6.92	7.08	.42
8.50	8.69	.43	7.09	7.24	.43
8.70	8.89	.44	7.25	7.41	.44
8.90	9.09	.45	7.42	7.58	.45
9.10	9.29	.46	7.59	7.74	.46
9.30	9.49	.47	7.75	7.91	.47
9.50	9.69	.48	7.92	8.08	.48
9.70	9.89	.49	8.09	8.24	.49
9.90	10.09	.50	8.25	8.41	.50
8.42	8.58	.51
8.59	8.74	.52
8.75	8.91	.53
8.92	9.08	.54
9.09	9.24	.55
9.25	9.41	.56
9.42	9.58	.57
9.59	9.74	.58
9.75	9.91	.59
9.92	10.08	.60

7% TAX TABLE			8% TAX TABLE
Sale		Tax	Sale		Tax
.01	.07	.00	.01	.06	.00
.08	.21	.01	.07	.18	.01
.22	.35	.02	.19	.31	.02
.36	.49	.03	.32	.43	.03
.50	.64	.04	.44	.56	.04
.65	.78	.05	.57	.68	.05
.79	.92	.06	.69	.81	.06
.93	1.07	.07	.82	.93	.07
1.08	1.21	.08	.94	1.06	.08
1.22	1.35	.09	1.07	1.18	.09
1.36	1.49	.10	1.19	1.31	.10
1.50	1.64	.11	1.32	1.43	.11
1.65	1.78	.12	1.44	1.56	.12
1.79	1.92	.13	1.57	1.68	.13
1.93	2.07	.14	1.69	1.81	.14
2.08	2.21	.15	1.82	1.93	.15
2.22	2.35	.16	1.94	2.06	.16
2.36	2.49	.17	2.07	2.18	.17
2.50	2.64	.18	2.19	2.31	.18
2.65	2.78	.19	2.32	2.43	.19
2.79	2.92	.20	2.44	2.56	.20
2.93	3.07	.21	2.57	2.68	.21
3.08	3.21	.22	2.69	2.81	.22
3.22	3.35	.23	2.82	2.93	.23
3.36	3.49	.24	2.94	3.06	.24
3.50	3.64	.25	3.07	3.18	.25
3.65	3.78	.26	3.19	3.31	.26
3.79	3.92	.27	3.32	3.43	.27
3.93	4.07	.28	3.44	3.56	.28
4.08	4.21	.29	3.57	3.68	.29
4.22	4.35	.30	3.69	3.81	.30
4.36	4.49	.31	3.82	3.93	.31
4.50	4.64	.32	3.94	4.06	.32
4.65	4.78	.33	4.07	4.18	.33
4.79	4.92	.34	4.19	4.31	.34
4.93	5.07	.35	4.32	4.43	.35
5.08	5.21	.36	4.44	4.56	.36
5.22	5.35	.37	4.57	4.68	.37
5.36	5.49	.38	4.69	4.81	.38
5.50	5.64	.39	4.82	4.93	.39
5.65	5.78	.40	4.94	5.06	.40
5.79	5.92	.41	5.07	5.18	.41
5.93	6.07	.42	5.19	5.31	.42
6.08	6.21	.43	5.32	5.43	.43
6.22	6.35	.44	5.44	5.56	.44
6.36	6.49	.45	5.57	5.68	.45
6.50	6.64	.46	5.69	5.81	.46
6.65	6.78	.47	5.82	5.93	.47
6.79	6.92	.48	5.94	6.06	.48
6.93	7.07	.49	6.07	6.18	.49
7.08	7.21	.50	6.19	6.31	.50
7.22	7.35	.51	6.32	6.43	.51
7.36	7.49	.52	6.44	6.56	.52
7.50	7.64	.53	6.57	6.68	.53
7.65	7.78	.54	6.69	6.81	.54
7.79	7.92	.55	6.82	6.93	.55
7.93	8.07	.56	6.94	7.06	.56
8.08	8.21	.57	7.07	7.18	.57
8.22	8.35	.58	7.19	7.31	.58
8.36	8.49	.59	7.32	7.43	.59
8.50	8.64	.60	7.44	7.56	.60
8.65	8.78	.61	7.57	7.68	.61
8.79	8.92	.62	7.69	7.81	.62
8.93	9.07	.63	7.82	7.93	.63
9.08	9.21	.64	7.94	8.06	.64
9.22	9.35	.65	8.07	8.18	.65
9.36	9.49	.66	8.19	8.31	.66
9.50	9.64	.67	8.32	8.43	.67
9.65	9.78	.68	8.44	8.56	.68
9.79	9.92	.69	8.57	8.68	.69
9.93	10.07	.70	8.69	8.81	.70
8.82	8.93	.71
8.94	9.06	.72
9.07	9.18	.73
9.19	9.31	.74
9.32	9.43	.75
9.44	9.56	.76
9.57	9.68	.77
9.69	9.81	.78
9.82	9.93	.79
9.94	10.06	.80

S.D. Admin. R. 64:06:01:39.01

15 SDR 58, effective 10/19/1988; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 29 SDR 177, effective 7/2/2003; 32 SDR 225, effective 7/3/2006.

General Authority: SDCL 10-45-23, 10-45D-13(2), 10-46E-11(3), 10-52-4, 10-52A-7(2).

Law Implemented: SDCL 10-45-2, 10-45-22, 10-45-23, 10-45D-12, 10-46E-8, 10-52-2, 10-52A-6, 10-45-1.4.