S.D. Admin. R. 64:06:01:70

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

Section 64:06:01:70 - Delivery charges

If a shipment includes exempt property and taxable property, the seller must allocate the delivery charge by using:

(1) A percentage based on the total sales price of the taxable property compared to the total sales price of all property in the shipment; or

(2) A percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment.

The seller must tax the percentage of the delivery charge allocated to the taxable property but does not have to tax the percentage allocated to the exempt property.

S.D. Admin. R. 64:06:01:70

30 SDR 211, effective 7/1/2004; 33 SDR 226, effective 6/27/2007.

General Authority: SDCL 10-45-47.1(3).

Law Implemented: SDCL 10-45-1(4).