Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:22.01 - Satellite systems

S.D. Admin. R. 64:06:02:22.01

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Current through Register Vol. 50, page 162, June 24, 2024
Section 64:06:02:22.01 - Satellite systems

Charges for connection of a satellite system for homeowner use are subject to sales tax. Contractor's excise tax must be remitted on all charges for the connection of a commercial system. The cost of installing poles or lines between the satellite dish and the building is subject to the contractor's excise tax.

S.D. Admin. R. 64:06:02:22.01

16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1, 10-46A-19, 10-46B-18.

Law Implemented: SDCL 10-45-5.2, 10-46A-2, 10-46B-2.

Examples:

(1) A, a homeowner, contracts with B to install a satellite dish in the homeowner's yard for personal use. The cost of installation and connection of the system are subject to sales tax.

(2) KSD, a television station, installs a satellite system for commercial purposes. The cost of installing and connecting the system are subject to contractor's excise tax.

(3) The Rest Easy motel installs a satellite system for use by its patrons. The installation and connection costs are subject to the contractor's excise tax.